CRIMES CONTRA ORDEM TRIBUTÁRIA E A APREENSÃO INDEVIDA DE MERCADORIA

Abstract

The objective of this study is to show the situations of seizure of goods occurred concerning the infraction of the tax system, specifically regarding the supervisory power limitation. Based on this assumption, an analysis on the concept of crimes against the tax system will be held, as well as an analysis of characterizations and types of crimes of the same type. Then, it enters on the relevant constitutional principles. Afterwards, it will talk about the seizure of goods, when it will be possible to talk about: deadline for completion of the procedure, on tax violations that apart from tax crime, on the seizure itself in the State of Pernambuco, supervisory power limitations, supervising procedure, as well as the species loss or damage arising from the seizure, the violation of the principles also caused the seizure; to, in the end, get the discussion on the important issue of work and that has generated discussion in national jurisprudence, which is the question of whether the scoresheet 323 of the STF talking about the improper seizure of goods as a means for coercive tax payments; that is, the seizure entailing the tax credit immediately, and as a result the caused damages alleging improper attitude, resulting in compensation for damages, and the request for release of the goods, when the client has knowledge of existence and applicability of the scoresheet, undaunted in chasing his or her rights. With the use of qualitative and quantitative method during the assignment.