Ju\u00edza absolve empres\u00e1rios que, sem dolo de apropria\u00e7\u00e3o, n\u00e3o pagaram ICMS<\/p>\n\n\n\n
A norma incriminadora deve atingir autores que cometam delitos contra a ordem tribut\u00e1ria, n\u00e3o meros inadimplentes de valores insuficientes para a caracteriza\u00e7\u00e3o de um delito penal. No entanto, os devedores podem sofrer outras san\u00e7\u00f5es, de natureza civil ou administrativa.<\/p>\n\n\n\n
A ju\u00edza Gabriela Garcia Silva Rua, da 2\u00aa Vara da Comarca de Araquari (SC), decidiu absolver quatro empres\u00e1rios catarinenses tidos como devedores pelo n\u00e3o recolhimento do ICMS (Imposto Sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os) cobrado de consumidores.<\/p>\n\n\n\n
A julgadora decidiu acolher os argumentos da defesa e a manifesta\u00e7\u00e3o do MP. Foi alegado que a inadimpl\u00eancia se concentrou em per\u00edodos espec\u00edficos e n\u00e3o se mostrou reiterada ao longo do exerc\u00edcio da empresa. N\u00e3o houve venda abaixo do custo e nem obst\u00e1culos \u00e0 fiscaliza\u00e7\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ju\u00edza absolve empres\u00e1rios que, sem dolo de apropria\u00e7\u00e3o, n\u00e3o pagaram ICMS A norma incriminadora deve atingir autores que cometam delitos contra a ordem tribut\u00e1ria, n\u00e3o meros inadimplentes de valores insuficientes para a caracteriza\u00e7\u00e3o de um delito penal. No entanto, os devedores podem sofrer outras san\u00e7\u00f5es, de natureza civil ou administrativa. A ju\u00edza Gabriela Garcia Silva […]<\/p>\n","protected":false},"author":1,"featured_media":4904,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-4903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-empresarial","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4903"}],"version-history":[{"count":0,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/4903\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=\/wp\/v2\/media\/4904"}],"wp:attachment":[{"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cotrimadvogados.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}