Abstract
This article problematizes the reparation of damage as a condition of the non-prosecution agreement (NPA) in crimes against Brazilian tax system. The applicability of this condition is addressed in crimes where the full reparation of the damage (payment of the tax) already has the effect of extinguishing criminal liability. This research is intended to answer the following problems: (i) Is the NPA applicable in tax crimes? (ii) Must the reparation of the damage, as a condition of the NPA, cover the full value of the tax, including interests and fines? (iii) Is the reparation of the damage always necessary to sign a NPA? The expectation of advantage to the accused, provided by the agreement as a negotiated justice instrument, is considered as a condition of its own meaning and effectiveness. On the other hand, the expectation of protection of the legal interest is considered in light of the sufficiency of the agreement as an instrument of prevention and repression of tax crimes. Possible ways of reconciling these expectations are delimited as hypotheses, through solutions such as a restricted understanding of the reparation of damage and the viability of partial reparation. The research is qualitative, exploratory, and propositional, based on the analysis of specialized legislation and literature.
Keywords
Negotiated justice; Non-prosecution agreement; Crimes against the tax system; Reparation