Brief notes on the crime of simulated duplicate invoice

Authors

  • Fábio Ulhoa Coelho

Keywords:

Simulated duplicate invoice, Credit instrument, Mandatory acceptance, Commercial credit, Atypicality

Abstract

The text examines the crime of simulated duplicate invoice, starting from the origin of the commercial duplicate in Brazilian commercial law and its originality, embodied in the mandatory acceptance, which binds the drawee to payment regardless of signature. It analyzes "cold" duplicates and the evolution of art. 172 of the Criminal Code, with the wording given by Law 5,474/68, which protected commercial credit, and the amendment made by Law 8,137/90, which began to protect the interests of consumers and buyers. It argues that, after 1990, the issuance of a duplicate without support in an effective sale is atypical conduct, requiring, for punishment, the configuration of the crime of estelionato.

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References

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Published

1996-04-01

How to Cite

COELHO, Fábio Ulhoa. Brief notes on the crime of simulated duplicate invoice. Brazilian Journal of Criminal Science, São Paulo, v. 14, n. 14, p. 167–173, 1996. Disponível em: https://publicacoes.ibccrim.org.br/index.php/RBCCRIM/article/view/3488. Acesso em: 20 oct. 2026.

Issue

Section

National Doctrine
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