EXTINCTION OF CRIMINAL LIABILITY THROUGH THE FULL PAYMENT OF TRIBUTARY DEBT IN THE SUPREME FEDERAL COURT’S DECISIONS: INEFFECTIVENESS OF THE CRIMINAL TAX LAW

Abstract

This paper tackles the foundation of the Supreme Federal Court’s judgment in the trial about declaratory embargos of the prosecution 516/DF, decided by the majority, in a plenary session. The research wonders on which foundation the Supreme Federal Court (STF) based its understanding regarding the existence (or not) of a temporal benchmark for the full payment of tax debt to extinguish liability of fiscal crimes, as well as the consequences of the majority understanding in the criminal sphere. By using the methodologies of case study and content analysis, this paper aims at identifying the contributions of this case to understand the decriminalization of the crimes at stake, and whether or not the criminal tax law needs to exist. As a result, it was verified that the decriminalizing mechanism applied any time at the STF’s discretion makes the criminal tax law inefficient.

Keywords

• crimes contra a ordem tributária, descriminalização
• direito penal tributário, extinção da punibilidade, supremo tribunal federal