Crime de sonegação fiscal depende de constituição de crédito, segundo STF.
A 2ª Turma do Supremo Tribunal Federal, por maioria, entendeu pela confirmação de decisão que reconheceu ilegalidade da prisão preventiva de dois acusados de venda de ração sem a expedição de notas fiscais, para sonegar ICMS.
Segundo o ministro Gilmar Mendes, não houve a constituição definitiva do crédito tributário na esfera administrativa em nenhum dos cinco autos de infração que deram origem às investigações contra os dois acusados e, consequentemente, fundamentaram as ordens de prisão preventiva deles.
⚖️ Habeas Corpus nº 180.567
Fonte: Conjur
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