Fiscal default and tax appropriation in the RHC 163.334/SC

Authors

DOI:

https://doi.org/10.29293/rdfg.v7i01.287

Keywords:

Misappropriation. Fiscal default. RHC.

Abstract

The relationship between tax defaults and tax misappropriation, based on the Ordinary Appeal of Habeas Corpus 163.334 / SC, has become blurred, causing the Brazilian legal system to start reflecting on whether its use is covered by legality. The purpose of this article is to analyze the points of divergence between the decision issued by RHC 163.334 and the constitutional guarantees of the Brazilian State. The methodology used was a case study; through bibliographic and documentary research. The guiding questions are: Does the decision that declared the failure to pay a Circulation of Goods and Services Tax (ICMS) defaults comply with the constitutional guarantee system? Does the default of the tax shape the classification of misappropriation? Therefore, it can be concluded that there is a divergence between the characteristics of the individual who appropriates someone else's and the defaulting taxpayer, that is, the possession of a property that does not belong to him.

Author Biographies

  • Johnattan Martins Pinheiro, Universidade do Estado do Amazonas (UEA), Manaus, AM, Brasil.

    Graduando em Direito pela UEA. Membro da Clínica de Mecanismos de soluções de conflitos da UEA (MArbiC-UEA).

  • Denison Melo de Aguiar, Universidade Federal de Minas Gerais (UFMG), Belo Horizonte, MG, Brasil.

    Doutorando em Direito pela UFMG. Mestre em Direito Ambiental pela UEA. Bacharel em Direito pela UEA. Coordenador da Clínica de Mecanismos de soluções de conflitos da UEA (MArbiC-UEA). Advogado. Professor Permanente da Universidade do Estado do Amazonas (UEA). 

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Published

2020-06-28

Issue

Vol. 7 No. 01 (2020)

Section

Articles

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Copyright (c) 2020 Johnattan Martins Pinheiro, Denison Melo de Aguiar

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How to Cite

Fiscal default and tax appropriation in the RHC 163.334/SC. Guanambi College Law Journal, Guanambi, v. 7, n. 01, p. e287, 2020. DOI: 10.29293/rdfg.v7i01.287. Disponível em: https://portaldeperiodicos.animaeducacao.com.br/index.php/RDFG/article/view/13934.. Acesso em: 3 jul. 2024.