Crimes tributários são crimes de lesão ou de perigo, de mera conduta ou de resultado, formais ou materiais? Como uma discussão conceitual desvia o olhar do que realmente importa: a razão de ser da Súmula Vinculante nº 24

Abstract

Brazilian Supreme Court’s Binding Ruling nº 24 has caused a series of unwanted effects in the criminal and criminal procedural treatment of tax crimes. The most recent arises in a discussion about the classification of tax crimes as formal or material offenses in the Brazilian Supreme Court (ADI 4.980) and in the Brazilian Superior Court of Justice (Special Appeal nº 1.982.304). In this article, the authors argue that this classification is irrelevant for the purposes of the application of the Binding Ruling nº 24 as well as for the determination of the initial term of the statute of limitations (art. 111, I, Penal Code).