THE PRINCIPLE OF INSIGNIFICANCE IN CRIMES AGAINST THE TAX ORDER

Authors

DOI:

https://doi.org/10.36662/revistadocnmp.i9.161

Keywords:

Crimes against the tributal order, Principle of Insignificance (Principle of Trifle), Defending the interests of society and the economic order.

Abstract

The present study aims to describe and understand, in the light of the doctrine and jurisprudence, the legal applicability of the Principle of Insignificance in Crimes against Tax Order, as well as to explain which parameters should be used to apply this principle in each of the federative spheres (federal level, state level - giving special attention to the State of Santa Catarina - and municipal level), and thus, assisting in the performance not only of the Public State Ministry and the Public Federal Ministry, but also in the work of the judiciary for this is a sensitive issue, as the penal institute interferes with the monetary collection that maintains essential services to the population and the precepts of the economic order, even more in pandemic times (due to the new coronavirus - COVID 19).

Author Biographies

Michelle de Medeiros Fidélis

Pós-graduada em Jurisdição Federal pela Escola Superior da Magistratura Federal do Estado de Santa Catarina (ESMAFESC). Assistente da 2ª Procuradoria de Justiça Cível (Ministério Público do Estado de Santa Catarina).

chellefidelis@yahoo.com.br

Monique de Medeiros Fidélis

Doutoranda em Direito Internacional no Programa de Pós-Graduação da Universidade Federal de Santa Catarina (PPGD/UFSC). Mestra em Direito Internacional (UFSC).

moniquemfidelis@gmail.com

Published

2021-12-13

Issue

Section

Artigos