Reflections on economic crimes

Abstract

The text examines economic crimes, denouncing the elites' complacency with offenses typical of privileged classes, such as tax evasion and traffic violations, in contrast to the rigor directed at traditional crime. It criticizes excessive criminalization and the accusatory fury that threatens individual guarantees, sustaining the subsidiary character of Criminal Law. It points out the practical adoption of strict liability in corporate crimes, the defects of criminal law that enshrine it, the dogmatic impossibility of criminal liability of legal entities, and the unconstitutionality of the new hypotheses of pretrial detention. Finally, it analyzes the modifications of tax legislation, highlighting that the tax crime went from formal to material, subordinating its configuration to the existence of the tax.