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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| Format: | master thesis |
| Status: | Published version |
| Publication Date: | 2009 |
| Country: | Brasil |
| Institution: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repository: | Repositório Institucional da PUC_SP |
| Language: | Portuguese |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/8854 |
| Online Access: | https://tede2.pucsp.br/handle/handle/8854 |
| Access Level: | Open access |
| Keyword: | 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 |
| Summary: | 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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