The criminalization of offenses committed by private individuals against the public administration

the irregular importation of goods

Abstract

The text examines the growing criminalization of offenses committed by private individuals against the public administration, with emphasis on the irregular importation of goods provided for in art. 334 of the Criminal Code, criticizing what it calls the Criminal Law of Terror, an expression of René Ariel Dotti. It argues that repressive exasperation reveals the State's impotence to resolve administratively or civilly the taxpayer's resistance, seeking in criminalization the way out to collect revenue. It analyzes the extinction of punishability by payment of the tax, Precedent 560 of the Federal Supreme Court and its subsequent restriction, and the moderation of case law in classifying irregular importation. It concludes by proposing extralegal sanctions, such as the information bank and the prohibition from operating in banks.