One of the most relevant peculiarities of tax crime is the non-application of criminal continuity
Published 3 months ago · Legislation
Reading time: 30s · Source 195s · · expansion.com
Sentiment: · · ·- Criminal continuity allows for successive similar crimes to be judged as one, but has not been applied in tax crimes due to the principle of impermeability upheld by the Supreme Court.
- This principle prevents the aggregation of amounts defrauded across different periods or taxes, leading to disproportionate sentences for tax crimes.
- Recent judicial opinions suggest a potential shift towards recognizing criminal continuity in tax offenses, which could significantly impact tax law.
- The Supreme Court's interpretation of articles 305 and 305 bis of the Penal Code indicates that amounts defrauded in different periods cannot be summed for penal purposes.
- Dissenting opinions from judges indicate that there may be grounds for considering multiple tax offenses as a single continuous crime, particularly when they involve the same taxpayer and similar fraudulent mechanisms.
Find out the mood, impact, relevance and relevant interest groups
Analyses of the article
SENTIMENT
The article presents an objective analysis of the current legal situation regarding tax crimes without expressing a clear positive or negative bias.
IMPACT
Long
The discussion around criminal continuity in tax crimes suggests potential long-term changes in tax law, which may take time to fully materialize and affect the legal landscape.
RELEVANCE
Moderate
The topic is moderately important as it pertains to legal interpretations that could affect tax law and judicial processes, but it may not be of broad interest to the general public.
STAKEHOLDER
Government
The primary stakeholder affected is the Government, as it involves judicial interpretations and potential changes in tax law enforcement.