Recurso Em Sentido Estrito Nº 14325-80.2008.4.01.3800/mg

Penal e processual penal – Recurso em sentido estrito – Crime de sonegação fiscal (art. 1º, I, da Lei 8.137/90) – Art. 41 do CPP – Rejeição da denúncia – Descabimento – Materialidade demonstrada – Análise do elemento subjetivo do tipo – Apuração na instrução criminal – Crime societário – Descrição pormenorizada da participação de cada um dos acusados – Desnecessidade – Prevalência do princípio in dubio pro societate – Recurso provido.

Rel. Des. Assusete Magalhães

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