Súmula vinculante n. 24 – análise crítica do precedente e a repercussão na análise dos crimes do artigo 1º da Lei 8.137/90

Abstract

Due to the doubts, between doctrine and jurisprudence of the limits between the delimitation of tax crimes, mainly with regard to the possibility of bringing a criminal action before the implementation of the tax administrative process, the STF edited the Binding Precedent N. 24. The present work it is proposed to discuss the practical consequences of the precedent, in the analysis of crimes and in the system of precedents, using the analysis of tax crimes from the theory of economic analysis of law, passing through the striking precedents for the edition of the binding understanding, its practical consequences in the determination of typical conduct. It seeks, through bibliographic research, to carry out a critical and reflective analysis of the consequences of the Precedent on the investigation of tax crimes.