Decisão Monocrática N° 07031452920208070009 do Tribunal de Justiça do Distrito Federal e dos Territórios, 22-07-2021
Juiz | ROMEU GONZAGA NEIVA |
Número do processo | 07031452920208070009 |
Data | 22 Julho 2021 |
Órgão | Presidência |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Gabinete da Presidência ÓRGÃO: PRESIDÊNCIA CLASSE: RECURSO ESPECIAL (213) PROCESSO: 0703145-29.2020.8.07.0009 RECORRENTE: MINISTÉRIO PÚBLICO DO DISTRITO FEDERAL E DOS TERRITÓRIOS RECORRIDO: AILTON CORDEIRO BARROSO DECISÃO I - Trata-se de recurso especial interposto com fundamento no artigo 105, inciso III, alínea ?a?, da Constituição Federal, contra acórdão proferido pela Primeira Turma Criminal deste Tribunal de Justiça, cuja ementa encontra-se redigida nos seguintes termos: PENAL E PROCESSO PENAL. APELAÇÃO CRIMINAL. RECURSO DO MINISTÉRIO PÚBLICO. CRIME CONTRA A ORDEM TRIBUTÁRIA. SUPRESSÃO DE TRIBUTO POR MEIO DE FRAUDE À FISCALIZAÇÃO TRIBUTÁRIA. APROPRIAÇÃO INDÉBITA TRIBUTÁRIA. MATERIALIDADE E AUTORIA COMPROVADAS. DOSIMETRIA. TERCEIRA FASE. APLICAÇÃO DA CAUSA DE AUMENTO PREVISTA NO ART. 12, I, DA LEI 8.137/1990. GRAVE DANO AO ERÁRIO. RECURSO CONHECIDO E DESPROVIDO. 1. O grave dano à coletividade apto a ensejar a causa de aumento prevista no art. 12, I, da Lei n° 8.137/1990, deve ser evidenciado objetivamente a partir do montante suprimido pelo sentenciado e, a definição do grave dano à sociedade está relacionada ao valor originário do débito, sem considerar os juros e multas porventura aplicados.1.1. A definição de valor vultuoso para fins de aplicação da causa de aumento prevista no art. 12, I, da Lei 8.137/1990, abarca sonegações cujo valor originário, sem os acréscimos legais, supere a quantia de 1 (um) milhão de reais. Precedentes. 2. Recurso conhecido e desprovido. O Ministério Público alega que o acórdão impugnado negou vigência ao artigo 12, inciso I, da Lei 8.137/1990, sustentando que na apuração do valor sonegado, para fins de incidência da causa de aumento de pena relativa ao grave dano à coletividade, deve incidir acréscimos legais, como multa...
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