JURISPRUDENTIAL ANALYSIS OF THE EXTINCT LIABILITY OF LEGAL ENTITIES DUE TO CORPORATE MERGERS

Abstract

This essay aims to do a brief and not an exhausting analysis of the legal arguments that sustain the main manifestations of the Special Appeal no 1.977.172-PR trial, when the Superior Tribunal de Justiça, applying by analogy the art. 107, I, from Brazilian Penal Code, which understood that the corporate incorporation extinguishes the penal liability of the incorporated legal person. With this, it is intended to verify portion of the current state of criminal law and better understand part of the thinking about criminal liability of legal entities of some of the judges who, in that session, made up the Section specialized in Criminal Law. Thus, the mediate purpose of this work is to contribute to the development of national criminal dogmatics, seeking possible inconsistencies in its structure and application.