Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

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dialnet-ar-18-ART00014812022021-10-12Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SCPinheiro, Johnattan MartinsMelo de Aguiar, DenisonApropriação IndébitaInadimplênciafiscalRHCMisappropriationFiscal defaultRHCThe relationship between tax defaults and tax misappropriation, based on the Ordinary Appeal of Habeas Corpus 163.334 / SC, has become blurred, causing the Brazilian legal system to start reflecting on whether its use is covered by legality. The purpose of this article is to analyze the points of divergence between the decision issued by RHC 163.334 and the constitutional guarantees of the Brazilian State. The methodology used was a case study; through bibliographic and documentary research. The guiding questions are: Does the decision that declared the failure to pay a Circulation of Goods and Services Tax (ICMS) defaults comply with the constitutional guarantee system? Does the default of the tax shape the classification of misappropriation? Therefore, it can be concluded that there is a divergence between the characteristics of the individual who appropriates someone else's and the defaulting taxpayer, that is, the possession of a property that does not belong to him.A relação entre a inadimplência fiscal e a apropriação indébita tributária, a partir do Recurso Ordinário de Habeas Corpus 163.334/SC tornou-se nebulosa, e fez o ordenamento jurídico brasileiro iniciar uma reflexão que questiona se sua utilização é abarcada pela legalidade. O objetivo deste artigo é analisar os pontos de divergência entre a decisão emanada do RHC 163.334 e as garantias constitucionais do Estado brasileiro. A metodologia utilizada foi o estudo de caso, com pesquisa bibliográfica e documental. As questões norteadoras são: a decisão que declarou crime a inadimplência de Imposto Sobre Circulação de Mercadorias e Serviços (ICMS) devidamente declarado conforma-se com o sistema de garantias constitucionais? A inadimplência de tributo amolda-se na tipificação de apropriação indébita? Portanto, é possível concluir que há uma divergência entre as características do indivíduo que se apropria de coisa alheia e do contribuinte inadimplente, qual seja, a posse de um bem que não lhe pertence.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8084946(Revista) ISSN 2447-6536Revista de Direito da Faculdade Guanambi, ISSN 2447-6536, Vol. 7, Nº. 1, 2020porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI

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Revista de Direito da Faculdade Guanambi, ISSN 2447-6536, Vol. 7, Nº. 1, 2020

Portuguese

Apropriação Indébita
Inadimplênciafiscal
RHC
Misappropriation
Fiscal default
RHC

Apropriação Indébita
Inadimplênciafiscal
RHC
Misappropriation
Fiscal default
RHC
Pinheiro, Johnattan Martins
Melo de Aguiar, Denison
Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

The relationship between tax defaults and tax misappropriation, based on the Ordinary Appeal of Habeas Corpus 163.334 / SC, has become blurred, causing the Brazilian legal system to start reflecting on whether its use is covered by legality. The purpose of this article is to analyze the points of divergence between the decision issued by RHC 163.334 and the constitutional guarantees of the Brazilian State. The methodology used was a case study; through bibliographic and documentary research. The guiding questions are: Does the decision that declared the failure to pay a Circulation of Goods and Services Tax (ICMS) defaults comply with the constitutional guarantee system? Does the default of the tax shape the classification of misappropriation? Therefore, it can be concluded that there is a divergence between the characteristics of the individual who appropriates someone else's and the defaulting taxpayer, that is, the possession of a property that does not belong to him.

Article

Pinheiro, Johnattan Martins
Melo de Aguiar, Denison

Pinheiro, Johnattan Martins
Melo de Aguiar, Denison

Pinheiro, Johnattan Martins

Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

Inadimplência fiscal e a apropriação indébita tributária no RHC 163.334/SC

inadimplência fiscal e a apropriação indébita tributária no rhc 163.334/sc

2020

https://dialnet.unirioja.es/servlet/oaiart?codigo=8084946

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