A Lei Complementar nº 225/2026 e o fim da extinção da punibilidade pelo pagamento nos crimes tributários em casos de devedor contumaz
Year: 2026
Type: article
Abstract: This study examines the changes introduced by Complementary Law No. 225/2026 to the role of payment and installment agreements as grounds for extinguishing or suspending criminal liability in tax crimes. It focuses on the habitual tax debtor, defined by substantial, repeated and unjustified non-payment, and on the constitutional limits of transposing this administrative status into criminal proceedings. Through doctrinal legal research, based on bibliographic, legislative and case-law analysis, it addresses the former legal framework, the final assessment of the tax debt, the administrative classification procedure, the application of criminal law over time, the effects of subsequent payment, proof of intent and the culpability of managers. The study argues that the reform neither creates a new crime nor authorizes a presumption of criminal liability. Its constitutional application requires restrictive interpretation, a valid administrative decision, regular registration in Cadin, non-retroactivity of the harsher rule, individualized conduct and proportionality review.
Source: Revista fisio&terapia.
DOI: 10.69849/2a1yv389
Author: Giovanna Ribeiro de Oliveira
Language: English
Topic: Criminal Law and Policy
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7224943186