Acordo de não persecução penal em crimes tributários: um estudo acerca da condição de reparação do dano

Abstract

This article aims to answer the following questions: would the non-prosecution agreement (NPA) be admissible in tax crimes? If so, would the compensation clause be possible or even mandatory in these cases? These inquiries arise due to the express legal provision that full payment of the tax leads to dismiss the charges and might represent an obstacle to the conclusion of the agreement in this scope or, at least, to the imposition of this clause. Looking to answer these questions, we will initially analyze tax crimes, a genre in which we include not only the crimes provided by Law 8.137/90, but also the social security crimes of Arts. 168-A and 337-A CP and tax evasion of Art. 334 CP. Subsequently, we will analyze the foundations, procedures, requirements and conditions of the NPA, with special emphasis on the provision of Art. 28-A, I, CPP, which concerns the compensation clause. From a deductive methodology, we will demonstrate, at the end of the paper, that the NPA is applicable to the present crimes, but full payment of taxes cannot be imposed as a condition in these cases, being possible, but not mandatory, an adjustment for partial and/or forward payment.