Denúncia espontânea

Abstract

This scientific work is to study the institution of the Complaint Wanted, from concept to the exclusion of liability, covering the controversy and problems surrounding the ramifications of the topic, such as: the nature of the moratorium or punitive fines, exclusion or not of fines, more specifically, the exclusion of fines. Demonstrate that it is of utmost importance the subjective element, namely, the will that aims at exposing the taxpayer spontaneously a debt, and therefore the actual payment, be it a single discharge, either in a piecemeal manner as it provides the Tax Code National (will be presented in this work) the individual has this option, namely, splitting, lifting the sanctions would be imposed, for reporting to the treasury of your debts. Throughout the work will be shown the primary role of the penalty / punishment, understood as the allocation of the consequences of the penalty-legal relationship to the subject by doing an act inconsistent with the legal system. And yet, on the basis of collected references and case law on the subject, the arguments put forward for each position being shown, what it means to be properly applied in a critical and reasoned