{"id":3232,"date":"2017-08-10T19:04:31","date_gmt":"2017-08-10T22:04:31","guid":{"rendered":"https:\/\/meusitejuridico.com.br\/?p=3232"},"modified":"2018-07-02T08:22:14","modified_gmt":"2018-07-02T11:22:14","slug":"revisitando-sumula-vinculante-n-24","status":"publish","type":"post","link":"https:\/\/cdn.meusitejuridico.com.br\/2017\/08\/10\/revisitando-sumula-vinculante-n-24\/","title":{"rendered":"Revisitando a S\u00famula Vinculante n. 24"},"content":{"rendered":"<p><strong>Sum\u00e1rio<\/strong>: 1. Introdu\u00e7\u00e3o; 2. Origens da S\u00famula Vinculante n. 24; 3. Elementos do crime contra a ordem tribut\u00e1ria; 4. Os absurdos decorrentes da SV 24; 5. A independ\u00eancia das inst\u00e2ncias administrativa e judicial; 6. Os reflexos do pagamento do tributo devido sobre a responsabiliza\u00e7\u00e3o criminal; 7. A rela\u00e7\u00e3o do lan\u00e7amento com os crimes contra a ordem tribut\u00e1ria; 8. Conclus\u00e3o; 9. Bibliografia<strong>\u00a0<\/strong><\/p>\n<p><strong>Resumo<\/strong>: A S\u00famula Vinculante n. 24 do Supremo Tribunal Federal preconiza que o crime contra a ordem tribut\u00e1ria, previsto no art. 1\u00ba, incisos I a IV, da Lei n\u00ba 8.137\/1990, n\u00e3o se tipifica antes do lan\u00e7amento definitivo do tributo. Tal enunciado incide em impropriedades flagrantes e traz consequ\u00eancias absurdas, tanto no plano jur\u00eddico quanto f\u00e1tico. Recentes julgados, no entanto, admitiram a flexibiliza\u00e7\u00e3o dessa s\u00famula, fato que aponta para uma poss\u00edvel revis\u00e3o da norma em um futuro n\u00e3o muito distante.<\/p>\n<p><strong>Abstract<\/strong>: The Binding Summula n. 24 of the Federal Supreme Court predict that the crime against tax law, provided for in art. 1, items I to IV, of Law n\u00ba 8,137\/1990, shall not be characterized prior to the definitive taxation. This statement is absolutely inappropriate and brings absurd consequences, both in legal and factual. Recent judgments, however, have relaxed this summula, a fact that points to a possible revision of the norm in a soon future<\/p>\n<p><strong>Palavras-chave<\/strong>: S\u00famula Vinculante. Tipicidade. Lan\u00e7amento tribut\u00e1rio. Sonega\u00e7\u00e3o fiscal.<\/p>\n<p><strong>Key-word<\/strong>: Binding Summula. Criminal type. Assessment tax. Tax evasion.<\/p>\n<p><strong>1. Introdu\u00e7\u00e3o\u00a0<\/strong><\/p>\n<p>No apagar das luzes do ano de 2009, o Supremo Tribunal Federal (STF) aprovou a S\u00famula Vinculante (SV) n. 24 com o seguinte verbete: \u201cN\u00e3o se tipifica crime material contra a ordem tribut\u00e1ria, previsto no <a class='qlabs_tooltip_top qlabs_tooltip_style_1 cursor_pointer event_hover' style=''  aria-haspopup='true'>art. 1\u00ba, incisos I a IV, da Lei n\u00ba 8.137\/90<span style='width: 180px; '  >Art. 1\u00b0 Constitui crime contra a ordem tribut\u00e1ria suprimir ou reduzir tributo, ou contribui\u00e7\u00e3o social e qualquer acess\u00f3rio, mediante as seguintes condutas: I - omitir informa\u00e7\u00e3o, ou prestar declara\u00e7\u00e3o falsa \u00e0s autoridades fazend\u00e1rias; II - fraudar a fiscaliza\u00e7\u00e3o tribut\u00e1ria, inserindo elementos inexatos, ou omitindo opera\u00e7\u00e3o de qualquer natureza, em documento ou livro exigido pela lei fiscal; III - falsificar ou alterar nota fiscal, fatura, duplicata, nota de venda, ou qualquer outro documento relativo \u00e0 opera\u00e7\u00e3o tribut\u00e1vel; IV - elaborar, distribuir, fornecer, emitir ou utilizar documento que saiba ou deva saber falso ou inexato;<\/span><\/a>, antes do lan\u00e7amento definitivo do tributo\u201d.<\/p>\n<p>Para ler o artigo completo, <a href=\"https:\/\/s3.meusitejuridico.com.br\/2017\/08\/ac222f72-revisitando-a-sumula-vinculante-n-24-leandro-gm-govinda.pdf\" target=\"_blank\" rel=\"noopener\">clique aqui<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sum\u00e1rio: 1. Introdu\u00e7\u00e3o; 2. Origens da S\u00famula Vinculante n. 24; 3. Elementos do crime contra a ordem tribut\u00e1ria; 4. Os absurdos decorrentes da SV 24; 5. A independ\u00eancia das inst\u00e2ncias administrativa e judicial; 6. Os reflexos do pagamento do tributo devido sobre a responsabiliza\u00e7\u00e3o criminal; 7. A rela\u00e7\u00e3o do lan\u00e7amento com os crimes contra a [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":3234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,106],"tags":[905,107,906,907],"class_list":["post-3232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-direito-penal-disciplinas","tag-8-137","tag-direito-penal","tag-ordem-tributaria","tag-sumula-vinculante-24"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Revisitando a S\u00famula Vinculante n. 24 - Meu site jur\u00eddico<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cdn.meusitejuridico.com.br\/2017\/08\/10\/revisitando-sumula-vinculante-n-24\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Revisitando a S\u00famula Vinculante n. 24 - Meu site jur\u00eddico\" \/>\n<meta property=\"og:description\" content=\"Sum\u00e1rio: 1. Introdu\u00e7\u00e3o; 2. Origens da S\u00famula Vinculante n. 24; 3. Elementos do crime contra a ordem tribut\u00e1ria; 4. Os absurdos decorrentes da SV 24; 5. A independ\u00eancia das inst\u00e2ncias administrativa e judicial; 6. Os reflexos do pagamento do tributo devido sobre a responsabiliza\u00e7\u00e3o criminal; 7. 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