Federal tax evasion and the punishableness extinction

Abstract

The article begins with the concept of tax evasion, as well as its juridic nature, presenting afterwards its legislative evolution and the procedure of the previous administrative fiscal inquest, addressing the question of whether the public attorney is restricted to it when bringing the formal charge before the court. The extinction of liability to condemnation through payment of the excision before reception of the formal charge is the next topic of the article, which considers the legal perspective of this benefit, the moments when it may be invoked as well as the question of whether the stalled debt may be considered as a payment entailing the extinction of liability to condemnation.