Recurso Em Sentido Estrito Nº 2007.71.18.001105-3/rs

Descaminho. Atipicidade. Parâmetro. Artigo 20 da Lei 10.522/02. A dispensa de execução fiscal na esfera administrativa não pode ser penalmente relevante. Princípio da intervenção mínima do direito penal. Precedentes do STF/STJ.

Rel. Des. Élcio Pinheiro De Castro

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