As dificuldades financeiras como excludente de punibilidade nos crimes previdenciários brasileiros

Abstract

The present monographic work seeks to develop the study on social security crimes. It has as main objective, the study on financial difficulties as excluding punishability of crimes against social security. For this pretension, the deductive method and bibliographic research are adopted, focusing on doctrine, in law and case law. Social security crimes were significantly reformulated through the edit of Law 9.983 / 00. In this scenario, it was found that the changes operated in social security crimes had the purposed to place these offenses in the Criminal Code, in a clear and objective way, adapting them to the reality of the scenario of crimes against social security, and applying an individual sentence to each of the crimes. Highlighting the need for the application of criminal law as an indispensable instrument of social control to ensure the result of taxation and the regularity of legal relations, aiming the importance of protecting the well-tutored (social security). The economic crisis faced by the business and industrial sector in Brazil has been a headline in several national and international tabloids. And to the detriment of this lack of economic resources, several companies through their administrators have made use of the social security contributions collected from their employees and failed to pass through the public coffers, incurring the crime of misappropriation (article 168-A, CP). This way, the incidence of exclusion of guilt in this crime is verified, derived from the absence of transfer of social security contributions in the face of economic-financial difficulties of companies.