Minister Marco Aurélio rapporteur for the ruling
Accompanied by Minister Ricardo Lewandowski, when considering a defensive request for the reduction of subsequent repentance to be applied in the face of partial reparation of the damage, pointed out that there is no requirement in the standard for the reparation be given in full, highlighting that the law refers to repairing the damage or restitution of the thing, without specifying the extent, so it is necessary to find the usefulness of having a guideline in the reduction, considering the established fraction parameters.He also argued that the precept itself contains a reference to a certain period of time to verify whether or not there was subsequent repentance, making it clear that the reason EX Mobile Phone Numbers for the decision regarding the reduction of the penalty is precisely the extent of the damage, which is why he voted in the sense that the incidence of the reason for reducing the penalty of subsequent repentance does not require that the damage be fully repaired, and the penalty must be set in proportion to the volume of compensation.
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Rightly, the aforementioned judicial decision considered the peculiarity of crimes against the tax system, since in these crimes the total settlement of the debt implies the extinction of the agent's punishment, and not the reduction of the penalty due to the incidence of art. 16 of the Penal Code. Therefore, it is necessary to privilege in some way the positive attitude of the agent who at least partially paid off the loss caused by the tax offense, and, considering that the legal benefit provides for a gradual reduction in the penalty it is the application of the institute of subsequent repentance in the application of the sentence to these defendants must be considered perfectly reasonable and appropriate, and the fraction of reduction must be established according to the amount refunded.
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