O dano tributário do crime de sonegação fiscal: um estudo empírico do discurso do Tribunal de Justiça de Rondônia

Abstract

The damage caused by the tax crime of art. 1 of Law 8.137/90 presupposes the interpretation of the type based on the protection of the legal asset, which is identified in criminal dogmatics as the patrimony of the public treasury. In judgment of 03/11/2020, the Third Section of the Superior Court of Justice standardizad the tax damages considering the current and full value, including the legal additions of interest and fine (REsp 1.849.120/SC). Through the analysis of judgments of the Court of Justice of Rondônia (TJRO) during the validity of art. 1 of Law No. 8,137/90, it was found that the understanding of the limits of tax damage can harm the protection of the treasury as a legal asset when considering the original value of the tax, excluding monetary correction and legal additions. The article therefore intends to understand the perceptions of tax damage present in TJRO rulings and their legal implications.