DOS CRIMES CONTRA A ORDEM TRIBUTÁRIA: A FALTA DE FISCALIZAÇÃO E A MOROSIDADE NO CUMPRIMENTO DAS PENALIDADES

Abstract

The present paper aims to respond to the following question: In crimes against the tax order lack inspection of public entities bringing as a consequence the delays in the fulfillment of the main and ancillary obligations culminating in the failure to comply with the penalties provided by law? The article makes a comparative of the administrative tax process and its delays, passing through the fact that after being judged in administrative headquarters, the taxpayer may still use the judicial process, respecting the due process of law, demonstrating the delinquency to effect payment of the tax credit, as well as the exemption of any penalty in the scope of the Criminal Law, ifthere is the payment of the tax credit, giving the defaulting taxpayer only the payment of the tax credit with no consequence in the criminal scope. Using legislation and bibliographies on the subject, it is verified that in relation to crimes against the tax order, the constitutional principles have not been obeyed. It is imperative to consider that the definitive release of the tax credit occurred, this is a crime against the tax order, and that delays or exemption from it, frontally violates the legality of Criminal Law, provided for in the 1988 Constitutional text.