Recurso Em Sentido Estrito N. 0001951-22.2005.4.01.3902/pa

Penal. Crime contra a ordem tributária. Art. 1º, inciso i e art. 2º, inciso i, Ambos da lei 8.137/90. Prescrição em perspectiva da pretensão punitiva. Impossibilidade de aplicação. Ausência de previsão legal. 1. Há entendimento pacificado no Supremo Tribunal Federal de que a denominada prescrição em perspectiva, ou projetada, ou pré-calculada da pretensão punitiva não tem aplicação no direito penal, porquanto ausente previsão legal nesse sentido. 2. Recurso em sentido estrito provido.

Rel. Des. Tourinho Neto

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