Em Busca de uma Civilidade Fiscal

a Interpretação de Dispositivos Penais num Caos Tributário

Abstract

Many scholars have envisaged efforts on formulating or analyzing theories which aim at defining the limits of tax planning and, broadly speaking, the boundaries that insert some conducts in the field of the illicitness and others not. However, neither among commentators nor in courts there is a consensus about what illicitness is in fiscal arena, reason by which it is questioned herein the imposition of sanctions qualified by criminal intent (dolus) to situations where taxpayers do not know how the legislation has to be interpreted.