In a judgment handed down by the Plenary of the Supreme Court of Justice (“STF”), the provisions of Laws No. 11,941/2009 and 10,684/2003 that mitigate tax crimes due to the installment payment of the debt were considered constitutional, with the suspension of the punitive claim and the prescriptive term and consequent extinction of punishability upon full payment of the debt.
The Prosecutor’s Office argued that the threat of punishment resulting from tax crimes causes taxpayers to collect their taxes and that such a measure could not be relaxed.
However, for the trial rapporteur, laws encourage the repair of damage and consequently increase tax collection, and criminal sanctions should be the last measure used against taxpayers to make them pay their taxes, only in cases where other measures have been insufficient.
