O acordo de não persecução penal e seus reflexos nos crimes contra a ordem tributária

Abstract

This paper deals with the introduction of Article 28-A in the Brazilian Criminal  Procedure Code, promoted by Law 13.964/2019 and the possible repercussions on the infractions potentially covered by the institute. This article examines the system for processing the crimes against the tax order listed in Law 8.137/90, in particular articles 1 and 2, crimes committed by private individuals and the jurisprudence of the Federal Supreme Court, as well as the compatibility of the agreement of no-criminal prosecution with existing criminal policy.  The descriptive and comparative method of normative acts and doctrine is more appropriate for the analysis of the proposed study. The result of the work demonstrates the possibility of applying consensual justice to the crimes described in Law 8.137/90, and some parameters should be established to offer the agreement.