Tax Neutrality in ICMS and Criminalization of Usual Debtor

Tax Stated and not Payed

Abstract

This paper, since the evolution of the tax criminal law, analyzes the criminalization of the evasive practice in the ICMS of taxpayers who declare the tax due, however, they do not proceed with their collection. The evasive practice cited not only compromises tax collection, but also affects free competition, thereby compromising the market which, under the terms of the Constitution, is part of the national patrimony. The misconceived jurisprudence formed in the Superior Courts in the matter of Criminal Tax Law deserves review inasmuch as the criminalization of such evasive practice matter is in judgment before the Superior Court of Justice demanding a systematic analysis of the operators of the right in preservation of the market.