O uso da perícia contábil diante da decisão RHC 163.334/SC do STF

Abstract

With the present study, we seek to analyze the decisions of the Ordinary Appeal in Habeas Corpus (RHC), 163.334/SC of the Federal Supreme Court (STF), which states that the taxpayer who, persistently and with intent to appropriate, leaves to collect the ICMS charged from the purchaser of the goods or service is subject to the criminal type of art. 2, II, of Law 8.137/1990. And how the use of accounting expertise is necessary, since it uses appropriate techniques that make it possible to reach an objective and accurate opinion, in accordance with the law and accounting techniques appropriate to a competent professional. Since the crime of tax misappropriation, direct and indirect taxes, describing and explaining the reasons presented, as well as expanding to what has been understood by tax default and fraud. It should be noted that due to the scope of the subject, the monograph in question only intends to contribute to future works on the accounting expertise in cases of tax misappropriation of ICMS.