Indeferida Liminar Em Hc A Empresários Cariocas Acusados De Falsificação E Crime Tributário

O Supremo Tribunal Federal (STF) negou pedido de trancamento de inquérito policial por crime tributário a dois empresários, ex-sócios da Artificial Indústria e Comércio de Roupas Ltda. A decisão é do ministro Cezar Peluso que, em análise do Habeas Corpus (HC) 91542, indeferiu liminar requerida contra decisão do Superior Tribunal de Justiça (STJ).


Na ação, os advogados alegam que a dívida fiscal já foi paga, resultando assim extinta a pretensão punitiva, de acordo com o artigo 9º, parágrafo 2º, da Lei nº 10.684/03.


De acordo com os autos, a ação penal foi decorrente de notícia-crime do juiz da Vara de Execução Fiscal ao Ministério Público Federal, informando a possível ocorrência de fraude na transferência da titularidade da empresa para dois outros sócios que seriam “laranjas“ [indivíduos cujos nomes são utilizados por outros na prática de diversas formas de fraudes financeiras e comerciais, com a finalidade de escapar do fisco ou aplicar dinheiro de origem ilícita], com a intenção de se eximir de uma eventual execução fiscal.


A defesa sustenta que, no momento da instauração do inquérito, havia parcelamento da dívida da empresa, fato que suspenderia a punibilidade, hoje superada, porque “o débito tributário foi integralmente pago e a execução fiscal extinta a requerimento da própria União Federal“. Assim, para os advogados dos sócios acusados, a conduta sob investigação configura crime exclusivamente tributário, portanto extinta a possibilidade de punição, conforme prevê o artigo 9º, parágrafo 2º, da Lei 10.684/03.


Decisão


Para o ministro Cezar Peluso, o caso não é de liminar. “Ao menos neste juízo prévio e sumário, tenho que a potencialidade lesiva de falsidade não se teria esgotado na suposta sonegação fiscal, de modo que o pagamento do tributo não elidiria eventual crime de falsum“, afirmou o relator.


De acordo com ele, em tema semelhante (HC 84453) a Primeira Turma decidiu que “o crime contra a ordem tributária absorve os de falsidade ideológica necessários à tipificação daqueles; não, porém, o falsum cometido na organização da quadrilha“. Por essa razão, Cezar Peluso indeferiu a liminar.

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