Month: April 2019

Crimes against the tax order: when does the crime take place?

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The consummation of the crime will only occur after the administrative process, since it serves to verify the existence or otherwise of the generating event, including, if applicable, for the calculation of the amount due, and application of civil penalties, administrative and criminal proceedings. The definitive release of the tax takes place after due administrative […]

Disregard for the principle of legal reserve in the definition of the crime of foreign exchange evasion

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Law on Crimes against the National Financial System Recent decision of TRF of the 3rd region [1] gives greater scope to the crime of maintaining undeclared foreign deposits – modality of the crime of evasion of foreign currency [2], provided for in the second part of the sole paragraph of art. 22 of the Law […]

The crime of threat in the Maria da Penha Law

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Crime of threat Under article 147 of the Criminal Code, in the chapter dealing with crimes against individual freedom, the offense of threat is defined as ” threatening someone, by word, writing or gesture, or any other symbolic means, to cause him unjust evil and serious “. From the reading of this article, in order […]