Recurso Em Sentido Estrito N. 2003.38.00.068993-4/mg

Penal e processual penal. Sonegação fiscal. Quitação integral do débito. Extinção da punibilidade. Uso de documento falso. Estelionato. Princípio da consunção. 1. O art. 1º, IV, da Lei 8.137/1990, prevê, como conduta típica contra a ordem tributária, suprimir ou reduzir tributo, mediante elaboração de documento falso ou uso do documento contrafeito. Extinta a punibilidade da sonegação fiscal, fica afastada a incidência da lei geral (princípio da especialidade) que tipifica os crimes dos arts. 171, § 3º, 299 e 304, do Código Penal. 2. Se, nos crimes contra a ordem tributária, a contrafação ou o uso do falsum foram erigidos, pela Lei 8.137/1990, em elementos constitutivos de outro ilícito, tem-se delito único, que é o de suprimir ou reduzir tributo, mediante aquelas ações referidas no art. 1º, IV da Lei 8.137/1990, afastando-se, pelo princípio da especialidade, os crimes previstos nos arts. 171, § 3º, 299 e 304, do Código Penal. 3. Desprovimento do recurso em sentido estrito.

Rel. Des. Olindo Herculano De Menezes

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