The Anticrime Package, enacted on December 24, 2019, brought several changes to the criminal justice system. Among them, the possibility of not filing a complaint in cases where the offense investigated does not involve violence or a serious threat, and has a minimum time of imprisonment of less than four years, provided it is recommended for the prevention and disapproval of the offense.
In Brazilian Criminal Law, crimes against the tax order have a special condition, that is, the punishability of the agent is extinguished with the payment of the tax, regardless of the stage of the proceeding. That is, the agent being accused of committing tax evasion, for instance, can make the payment of the due tax and, by that, see its punishability extinguished, according to article 9, paragraph 2, of Law 10,684/03.
However, the non-criminal prosecution agreement ended up opening new doors for there to be a certain punishment even before due criminal proceeding, under the guise of a new alternative form of conflict resolution. In addition to the conditions of a minimum time of imprisonment of less than four years, a crime without violence or a serious threat, sufficient for disapproval and prevention of the offense, the agreement requires the payment of damages.
“In relation to the tax offense, although the courts have not yet ruled on the impacts of the new agreement in this area, it is possible that there will be repercussions as to the possibility or not of using the agreement in cases where the taxpayer does not have sufficient means to fully settle the declared and unpaid tax liability”, concludes Bruno Zaroni, partner at Zaroni Advogados.
Liability: Consultor Jurídico