Recurso Em Sentido Estrito Nº 2007.61.06.000579-4/sp

Penal. Artigo 1º, incisos I,II e IV, da lei nº 8.137/90. Rejeição da denúncia. O valor do tributo consolidado cujo recolhimento não foi efetuado é superior ao limite mínimo estabelecido para o ajuizamento das execuções fiscais de débitos com a Fazenda Nacional. Inviável a aplicação do princípio da insignificância. Recurso ministerial provido.

Rel. Des. Johonsom Di Salvo

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