Apelação Criminal Nº 2004.04.01.044253-9/pr

Crimes contra a ordem tributária e o Sistema Financeiro. Arts. 288 e 334 do CP. Artigos 1º, I, e 2º, I, da Lei 8137/90. Garantia do Promotor Natural. Nulidade. Inocorrência. Apreensão em zona aduaneira. Quebra de sigilo fiscal. Legalidade. Ausência de provas ilícitas. Crime de sonegação fiscal. Denúncia. Inépcia. Falta do valor do tributo. Princípio da especialidade. Descaminho. Fatos que não se amoldam ao delito previsto no art. 6º da Lei 7492/86. Sujeito ativo. Administrador de instituição financeira. Classificação. Art. 21 da citada norma legal. Operação de câmbio. Pena. Dosimetria. Prescrição retroativa.

Rel. Des. Paulo Afonso Brum Vaz

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Jurisprudência 4ª Região

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