| dc.description.abstract | This work has the scope of analyze the application of the principle of
insignificance in criminal cases that deal with the crimes of Article 334 of the
Criminal Code. The basis of this analysis is the study of jurisprudence settled by the
Courts patriotic, taking into account not only the current position, but the history of
judicial decisions on the subject in Brazil.
The main feature of this issue is the requirement that to exist the typicality of
the conduct, the amount of elided taxes must exceed the minimum value required for
the filing of foreclosures of the Union. Regarding the conduct of embezzlement, such
a requirement is absolutely followed by Brazilian courts.
However, in relation to contraband, the situation is different because the
prevailing understanding is the inapplicability of this plea, since it is not purely tax
crime. The base value for filing tax foreclosures suffered huge increases over the
past few years, reaching now the value of R $ 20,000.00 (twenty thousand reais).
Thus, given the apparent distortion of the principle of insignificance, whose
goal is to delete the heavy penalty for the offense trifles, this work aims to scrutinize
the arguments of judicial decisions and compare them with other ideas that are
being disregarded.. | |
