The unenforceability as a cause of supralegal exculpation in fiscal crimes in Brazil

Abstract

This article seeks to investigate the possibility of applying the unenforceability of diverse behavior as the exclusive cause of supralegal culpability in tax crimes. To do so, an approach was made to the theoretical construction of the unenforceability of diverse behavior, to later analyze the application of unenforceability as a cause of supralegal exculpation in fiscal crimes in Brazil, once the crisis situation in the company was proven. In order to empirically validate the investigation, trials were sought in all the Federal Regional Courts of Brazil to understand the arguments used by the Cortes to demonstrate the verification of the financial crisis that the company is going through.