Recurso Em Sentido Estrito Nº 0007795-52.2011.4.01.3801/mg

Penal e processual penal - recurso em sentido estrito - art. 168-a do Código penal - suspensão da pretensão punitiva do estado e da respectiva Prescrição, ao fundamento de haver pedido de parcelamento do débito tributário, sem prova de seu deferimento e adimplemento - art. 9º da Lei 10.684/2003 - prova de inadimplemento do parcelamento do débito tributário Deferido - crédito tributário em situação de plena exigibilidade - Prosseguimento da ação penal - recurso provido. I - Embora o parcelamento do débito tributário deferido e adimplido gere a suspensão da pretensão punitiva do Estado e da respectiva prescrição dos delitos previstos no art. 9º da Lei 10.684/2003, o crédito tributário, no caso dos autos, encontra-se em situação de plena exigibilidade, em face de prova de inadimplemento do parcelamento do débito deferido, impondo-se o prosseguimento da ação penal. II - Recurso provido.

Rel. Des. Assusete Magalhães

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