The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem

Fernandes, Antônio Carlos Henrique; Carvalho, Ernesto Miranda de

The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem

The objective of this article is to investigate the cumulation of offenses between money laundering and crimes against the tax system, based on the principle of non bis in idem and identifying the specific unfair content for each of these criminal offenses. The element that guides the discussion is...

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Detalles Bibliográficos
Autores:	Fernandes, Antônio Carlos Henrique, Carvalho, Ernesto Miranda de
Tipo de recurso:	artículo
Estado:	Versión publicada
Fecha de publicación:	2024
País:	Brasil
Institución:	Universidade Federal de Minas Gerais (UFMG)
Repositorio:	Revista do CAAP (Online)
Idioma:	portugués
OAI Identifier:	oai:periodicos.ufmg.br:article/51357
Acceso en línea:	https://periodicos.ufmg.br/index.php/caap/article/view/51357
Access Level:	acceso abierto
Palabra clave:	Concurso de crimes Lavagem de dinheiro Crimes tributários Non bis in idem Cumulation of offenses Money laundering Tax crimes

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spelling	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idemO concurso entre a lavagem e os crimes tributários: uma análise à luz do princípio non bis in idemConcurso de crimesLavagem de dinheiroCrimes tributáriosNon bis in idemCumulation of offensesMoney launderingTax crimesNon bis in idemThe objective of this article is to investigate the cumulation of offenses between money laundering and crimes against the tax system, based on the principle of non bis in idem and identifying the specific unfair content for each of these criminal offenses. The element that guides the discussion is the explanation of the institute of self-laundering, as well as the examination of the parameters for tax crimes to appear as antecedents to money laundering. The methodology adopted by the work is the historical and qualitative analysis of the doctrinal and jurisprudential framework pertaining to the subject matter. The outcome of this examination is a set of criteria to be observed in determining whether the principle of absorption applies in situations of cumulative offenses involving money laundering and tax crimes. In conclusion the work points to the necessity for the jurist to pay attention to the legislative evolution of the matter, which has tended, until now, to compromise the determination and predictability of the legal order. In this sense, the appropriate application of principle of absorption, when authorized by the circumstances of the specific case, in which the prohibition of bis in idem is considered, is a valuable tool in the search for solutions.O presente artigo tem por objetivo investigar o concurso entre a lavagem de dinheiro e os crimes contra a ordem tributária, tendo como pano de fundo o princípio non bis in idem, e identificando o conteúdo de injusto específico para cada uma dessas infrações penais. O elemento que norteia a discussão é a explicitação do instituto da autolavagem (selflaudering), assim como o exame dos parâmetros para que os crimes tributários figurem como antecedentes à lavagem de dinheiro. A metodologia adotada pelo trabalho é a análise histórica e qualitativa do enquadramento doutrinário e jurisprudencial dado ao tema. Resulta do exame empreendido um conjunto de fundamentos a serem observados para a incidência ou não do princípio da consunção no concurso entre a lavagem e os crimes tributários. Como conclusão o trabalho aponta para a necessidade de o jurista atentar-se para a evolução legislativa da matéria, tendente, até o momento, a comprometer a determinação e a previsibilidade da ordem jurídica. Nesse sentido, a adequada aplicação da consunção, quando autorizada pelas circunstâncias do caso concreto, na qual a vedação ao bis in idem é levada em consideração, é um instrumento valioso na lida com essa situação.Belo Horizonte MG: Universidade Federal de Minas Gerais Faculdade de Direito Centro Acadêmico Afonso Pena2024-05-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/epub+ziphttps://periodicos.ufmg.br/index.php/caap/article/view/5135710.69881/rcaap.v28i2.51357CAAP Journal; Vol. 28 No. 2 (2023); 1-20Revista do CAAP; v. 28 n. 2 (2023); 1-202238-38401415-0344reponame:Revista do CAAP (Online)instname:Universidade Federal de Minas Gerais (UFMG)instacron:UFMGporhttps://periodicos.ufmg.br/index.php/caap/article/view/51357/44182https://periodicos.ufmg.br/index.php/caap/article/view/51357/44183Copyright (c) 2024 Antônio Carlos Henrique Fernandes, Ernesto Miranda de Carvalhohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessFernandes, Antônio Carlos HenriqueCarvalho, Ernesto Miranda de 2024-12-13T02:37:14Zoai:periodicos.ufmg.br:article/51357Revistahttps://periodicos.ufmg.br/index.php/caap/PUBhttps://periodicos.ufmg.br/index.php/caap/oairevista.caap@gmail.com2238-38401415-0344opendoar:2024-12-13T02:37:14Revista do CAAP (Online) - Universidade Federal de Minas Gerais (UFMG)false
dc.title.none.fl_str_mv	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem O concurso entre a lavagem e os crimes tributários: uma análise à luz do princípio non bis in idem
title	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
spellingShingle	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem Fernandes, Antônio Carlos Henrique Concurso de crimes Lavagem de dinheiro Crimes tributários Non bis in idem Cumulation of offenses Money laundering Tax crimes Non bis in idem
title_short	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
title_full	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
title_fullStr	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
title_full_unstemmed	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
title_sort	The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem
dc.creator.none.fl_str_mv	Fernandes, Antônio Carlos Henrique Carvalho, Ernesto Miranda de
author	Fernandes, Antônio Carlos Henrique
author_facet	Fernandes, Antônio Carlos Henrique Carvalho, Ernesto Miranda de
author_role	author
author2	Carvalho, Ernesto Miranda de
author2_role	author
dc.subject.por.fl_str_mv	Concurso de crimes Lavagem de dinheiro Crimes tributários Non bis in idem Cumulation of offenses Money laundering Tax crimes Non bis in idem
topic	Concurso de crimes Lavagem de dinheiro Crimes tributários Non bis in idem Cumulation of offenses Money laundering Tax crimes Non bis in idem
description	The objective of this article is to investigate the cumulation of offenses between money laundering and crimes against the tax system, based on the principle of non bis in idem and identifying the specific unfair content for each of these criminal offenses. The element that guides the discussion is the explanation of the institute of self-laundering, as well as the examination of the parameters for tax crimes to appear as antecedents to money laundering. The methodology adopted by the work is the historical and qualitative analysis of the doctrinal and jurisprudential framework pertaining to the subject matter. The outcome of this examination is a set of criteria to be observed in determining whether the principle of absorption applies in situations of cumulative offenses involving money laundering and tax crimes. In conclusion the work points to the necessity for the jurist to pay attention to the legislative evolution of the matter, which has tended, until now, to compromise the determination and predictability of the legal order. In this sense, the appropriate application of principle of absorption, when authorized by the circumstances of the specific case, in which the prohibition of bis in idem is considered, is a valuable tool in the search for solutions.
publishDate	2024
dc.date.none.fl_str_mv	2024-05-31
dc.type.driver.fl_str_mv	info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion
format	article
status_str	publishedVersion
dc.identifier.uri.fl_str_mv	https://periodicos.ufmg.br/index.php/caap/article/view/51357 10.69881/rcaap.v28i2.51357
url	https://periodicos.ufmg.br/index.php/caap/article/view/51357
identifier_str_mv	10.69881/rcaap.v28i2.51357
dc.language.iso.fl_str_mv	por
language	por
dc.relation.none.fl_str_mv	https://periodicos.ufmg.br/index.php/caap/article/view/51357/44182 https://periodicos.ufmg.br/index.php/caap/article/view/51357/44183
dc.rights.driver.fl_str_mv	Copyright (c) 2024 Antônio Carlos Henrique Fernandes, Ernesto Miranda de Carvalho https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess
rights_invalid_str_mv	Copyright (c) 2024 Antônio Carlos Henrique Fernandes, Ernesto Miranda de Carvalho https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv	openAccess
dc.format.none.fl_str_mv	application/pdf application/epub+zip
dc.publisher.none.fl_str_mv	Belo Horizonte MG: Universidade Federal de Minas Gerais Faculdade de Direito Centro Acadêmico Afonso Pena
publisher.none.fl_str_mv	Belo Horizonte MG: Universidade Federal de Minas Gerais Faculdade de Direito Centro Acadêmico Afonso Pena
dc.source.none.fl_str_mv	CAAP Journal; Vol. 28 No. 2 (2023); 1-20 Revista do CAAP; v. 28 n. 2 (2023); 1-20 2238-3840 1415-0344 reponame:Revista do CAAP (Online) instname:Universidade Federal de Minas Gerais (UFMG) instacron:UFMG
instname_str	Universidade Federal de Minas Gerais (UFMG)
instacron_str	UFMG
institution	UFMG
reponame_str	Revista do CAAP (Online)
collection	Revista do CAAP (Online)
repository.name.fl_str_mv	Revista do CAAP (Online) - Universidade Federal de Minas Gerais (UFMG)
repository.mail.fl_str_mv	revista.caap@gmail.com
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score	15,300724

The cumulation between money laundering and tax crimes: a brief analysis in the light of the principle non bis in idem

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