Crime de apropriação indébita previdenciária: uma nova classificação e suas conseqüências
The present work will deal with the correct classification of the crime of misappropriation of social security taxes and its consequences; in the truth, a new classification for this crime will be proposal, as being material. The necessity of previous exhaustion of the administrative sphere for conf...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/8854 |
| Acceso en línea: | https://tede2.pucsp.br/handle/handle/8854 |
| Access Level: | acceso abierto |
| Palabra clave: | Apropriacao indebita previdenciária Persecução penal Apropriacao indebita -- Brasil Contribuicao previdenciaria -- Leis e legislacao -- Brasil -- Disposicoes penais Sonegacao fiscal -- Brasil Crime fiscal -- Brasil Tax evasion Misappropriation social security Criminal persecution CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO PENAL |
| Sumario: | The present work will deal with the correct classification of the crime of misappropriation of social security taxes and its consequences; in the truth, a new classification for this crime will be proposal, as being material. The necessity of previous exhaustion of the administrative sphere for configuration of the crime will be boarded; the work will treat, also, of the consequence that this classification as material brings for definition of the criminal type and instauration of the criminal persecution; the new decisions of the Courts will be detailed, giving themselves special relief for the alteration of the positioning of the Supreme Federal Court |
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