Submissão da tutela penal ao interesse fiscal: uma análise da súmula vinculante nº 24 do Supremo Tribunal Federal

Abstract

Currently, the vast expansion of new technologies heads an increasing evolution of the globalization phenomenon, which has as one of its many splits the increment of economic criminality. The political and economic development of a country is a reflection of the Economic Law range that tutelages it and, consequently, the expansion of the Economic Criminal Law, as the treatment of issues that involve protection to the white collar crimes which is the condition of possibility for the protection and defense of a fair economic order, envisaged constitutionally. In this context, this paper aims to initially analyze developments in the economic criminality, identifying the legal interest protected by the Economic Criminal Law in order to confront the penal tutelage against the Administration interests in fund raising. At a second moment, through considerations regarding the impunity of this sort of criminality, the purpose is to promote discussions on the economic-criminal repercussions involving the Binding Abridgement No. 24 of the Federal Supreme Court that deals with the depletion of the administrative mean to the consummation of the crimes of tax evasion, provided for in Article 1 of the Law 8.137/1990.