The thesis is focused on the issue of active repentance in criminal law. The aim of this thesis is to provide a comprehensive view of the institute of active repentance and its importance in the area of extinction of criminal liability, and to verify whether this underused institute in criminal law has its merits. In addition, the thesis tries to draw attention to some shortcomings and problems that this area of criminal law is facing, especially considering relevant court case law. The thesis is divided into four chapters. The first chapter deals with the extinction of criminal liability in general, focusing on all reasons causing the extinction of criminal liability of the offender. An essential part of the first chapter is also a brief historical excursion, which allows comparison with previously effective legislation. The second chapter covers active repentance itself and describes the conditions of application of active repentance not only in relation to adult offenders, but also in relation to juvenile offenders and legal entities, where the active repentance shows some differences. The third chapter contains special cases of active repentance contained in a special part of the Criminal Code. It deals with all five crimes that have their own special arrangements for active repentance. The...

Made available in DSpace on 2016-04-26T20:24:12Z (GMT). No. of bitstreams: 1 Ana Lya Ferraz da Gama Ferreira.pdf: 614155 bytes, checksum: b80ae01a44d9580b9c838aadbe667310 (MD5) Previous issue date: 2016-02-26 / This thesis has as its primary purpose the study about tax criminal legal norm, its incidence, structure and appliance. It is seeking an interdisciplinary study about the theme through the evaluation of the Criminal Law standards and Tributary Law, taking off the structure of applicable matrix rules in each one of those branches to, posteriorly, apply it in the study of tax criminal standard predicted in article 1st of Law #8.137/90, that dispose about the tributary crimes. The criminology presents studies about the theme that justify the reason for what criminality related to the white collar crimes is not widespread neither stigmatized in the society. Even before the relevancy of the legal interests protected by the Criminal Law in tributary crimes, there is in the planning an extinctive cause of criminality applied when the defendant discharge from objects of withholding. In those cases, it privileges the collecting interests over the protected legal benefit. Moreover, the appliance of this extinctive cause breaches evidently the principle of equality, because it only benefits the ones with sufficient economic capacity to pay for the extinction of your criminal liability / A presente dissertação, tem como objetivo primordial o estudo sobre a norma jurídica penal tributária, sua incidência, estrutura e aplicação. Busca-se um estudo interdisciplinar do tema, por meio da avaliação das normas de Direito Penal e Direito Tributário, extraindo-se a estrutura da regra matriz aplicável em cada um desses ramos para, posteriormente, aplicá-la no estudo da norma penal tributária prevista no artigo 1º da Lei nº 8.137/90, que dispõe sobre os crimes tributários. A criminologia apresenta estudos sobre o tema que justificam a razão pela qual a criminalidade relacionada aos crimes do colarinho branco não é difundida, tampouco estigmatizada na sociedade. Mesmo diante da relevância dos bens jurídicos tutelados pelo Direito Penal nos crimes tributários, há no ordenamento uma causa extintiva da punibilidade aplicada quando o acusado quita os tributos objeto da sonegação. Nesses casos, privilegia- se o interesse arrecadatório em detrimento do bem jurídico protegido. Ademais, a aplicação dessa causa extintiva viola de forma evidente o princípio da isonomia, pois beneficia tão somente aqueles com capacidade econômica suficiente para pagar pela extinção da sua punibilidade