Extinction of punishability in crimes against the tax order

Abstract

The author examines the extinction of punishability in crimes against the tax order, with a critical focus on article 34 of Law 9,249/95, which allows it when the offender pays the tax before receiving the indictment. It aims to demonstrate that the dominant interpretation of tax criminal law serves the economically privileged minority, perpetuating impunity for criminal tax evasion, and that instalment payment of the debt is not equivalent to payment, neither extinguishing punishability nor suspending the proceedings. It analyses novation, intent, reparation of damage and suspension of the limitation period. It concludes that the rule of article 16 of the Penal Code should be restored, rewarding the offender with a reduced penalty.