A responsabilidade penal objetiva atribuída à posição de gerência no âmbito penal empresarial

Abstract

The objective of this study was to analyze the objective criminal liability in the corporate scope attributed to the management position. Thus, it tried to make considerations to the Brazilian penal system; highlight the principle of legality and criminal law; to differentiate infraction and criminal misdemeanor; discuss the accusatory system in Brazil defined by the Federal Constitution; understand criminal liability; approach the theory of objective imputation in criminal law and the tax liability of the administrator; verify the distinction between mere default and tax evasion; analyze whether criminal liability for crimes committed within the company can be limited in regards to willful blindness and the principle of mutual trust; to evaluate the objective criminal responsibility of the manager in the corporate criminal scope; explain the issue of intent and guilt; cite the current in favor of the inapplicability of strict liability in criminal law due to the infraction committed by a business administrator; to observe if the structure of the company gives rise to the facilitation of the practice of crimes; demonstrate that crimes committed within the scope of companies are difficult to identify in terms of criminal liability, among others that helped in the development of the research. The methodology adopted in the research was based on the bibliographic method, whose sources were consulted in order to study and investigate elements that allowed a broader view of the issues involving the proposed theme. For that, legal books were used; electronic articles from the internet; legal journals; periodicals, among others. With the result of the research, it was possible to conclude that the simple condition of partner, manager, director, occupying a superior hierarchical position, does not give rise to any presumption of guilt, considering that the Federal Constitution enshrines the presumption of innocence in its article 5, LVII , it is necessary to thoroughly evaluate and investigate the involvement of a manager/administrator in crime within the company and, consequently, the criminal liability of the same. The objective criminal liability is not admitted in the scope of criminal law