Habeas Corpus Nº 163.214/df

Habeas corpus. Crime contra a ordem tributária. Exposição de mercadorias à venda sem a prévia e obrigatória inscrição no cadastro fiscal do distrito federal antes do início das atividades. Atos tendentes à supressão de tributo. Art. 2o., i da lei 8.137/90. Ausência de efetiva venda da mercadoria (fato gerador do icms). Não configuração do delito do art. 1o., i da lei 8.137/90 que depende da ocorrência de efetivo prejuízo à fazenda pública. Parecer do mpf pela concessão do writ. Ordem concedida para determinar a remessa dos autos ao juizado especial criminal. 1. O STJ possui o entendimento no sentido de que para a configuração do delito tipificado no art. 1o., I da Lei 8.137/90 é necessária a efetiva venda da mercadoria ou prestação do serviço (fato gerador do ICMS), isso porque é crime material, dependendo da ocorrência de prejuízo para o Estado, consistente na supressão ou redução do tributo. 2. No caso, o paciente apenas expôs a mercadoria à venda sem a prévia e obrigatória inscrição no Cadastro Fiscal do Distrito Federal antes do início de suas atividades, conduta tipificada, em tese, no art. 2o., I da Lei 8.137/90 (atos preparatórios da sonegação), porquanto não houve a efetiva venda da mercadoria (fato gerador do tributo). 3. A inscrição do débito na dívida ativa, conquanto seja condição objetiva de punibilidade (art. 83 da Lei 9.430/96), não altera a tipificação da conduta do paciente, mormente quando evidenciado que o réu não praticou sequer o fato gerador do tributo, como in casu. Precedentes do STJ. 4. Ordem concedida, em conformidade com o parecer ministerial, para determinar a remessa dos autos ao Juizado Especial Criminal para a apuração do suposto delito tipificado no art. 2o., I da Lei 8.137/90.

Rel. Min. Napoleão Nunes Maia Filho

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