RESPONSABILIDADE PENAL DOS SóCIOS E ADMINISTRADORES POR CRIMES CONTRA ORDEM TRIBUTáRIA

摘要

The article addresses the criminal liability of members of the administrative bodies of companies, specifically, for tax crimes. The complexity inherent to tax crimes, linked to the increasing use of companies for their practice, has given rise to greater difficulties in relation to the identification and attribution of the respective modalities of contribution to the criminal act. The national legislation provides some guidelines regarding the delimitation of the degree of contribution in such crimes and the respective modality of participation. Despite the legislation offer some guidelines, it is considers that these are not enough and, therefore, the criteria provided by the doctrine are necessary. However, according to an investigation based on a hypothetical-deductive method, it is possible to conclude that not even the conventional doctrinal criteria is sufficient and, therefore, new criteria are presented that allow ancillary in the activity of concretion of the right.