THE DIALOGIC-DELIBERATIVE PROCESS IN THE CELEBRATION OF AGREEMENTS OF NO CRIMINAL PROSECUTION IN THE TAX CRIME
Abstract
The paper analyzes the application of the agreement of no criminal prosecution in the Tax Crimes based on the methodological approach of the dialogic-deliberative process in criminal proceedings. The Law n. 13.964/2019 introduced in art. 28-A of the Code of Criminal Procedure, the institute of the agreement of no criminal prosecution. It is a legal transaction between the Public Prosecutor's Office and the investigated, together with their defender, whose purpose is to extinguish the criminal prosecution. By means of the agreement of no criminal prosecution, the aim is to promote a dialogue between the procedural subjects, so that the agreement is the result of this participatory debate. Despite the material and procedural difficulties analyzed in the paper, the offering of a agreement of no criminal prosecution for tax crimes is applicable. Consequently, through it, consensual criminal justice is established and a dialogic-deliberative approach to criminal prosecution is opened up.
Downloads
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors retain the copyright and grant the journal right of first publication, with the work is simultaneously licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License, which allows sharing the work with recognition of its authorship and initial publication in this journal.
Authors are authorized to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal.
The author declares to be responsible for the originality, uniqueness and currency of the article content, by means of complete references to all consulted sources.
Each author grants to the LexCult Journal permission to evaluate, normalize, edit and publish the submitted article, in an unprecedented way.
Plagiarism cases and self plagiarism will not be accepted under no circumstances. The plagiarist will be prohibited to publish in LexCult Journal for 5 years.
The copy, in full or to some extent, of an article published in LexCult Journal will be allowed as long as the source (author and Journal) is informed, being forbidden the commercial use and the production and distribution of derivative works. In case the exclusivity clause is broken, the submission will be filed and the author will be prohibited to publish in LexCult Journal for 5 years, without bringing any civil actions provided by national law.
The author is aware that:
a) Submissions may be rejected if the journal's Editorial Board, responsible for evaluation and article selection, does not consider it pertinent for publication, whatever may be the well-justified reasons;
b) Editors reserve the right to modify the submitted manuscript - without any content alteration - in view of its normalization and adaptation to the publication norms.
