Prior need of exhaustion of administrative level to characterize the art of the offense. 2 , i , of Law 8,137 / 90

Abstract

This is study through which it seeks to draw attention danecessidade of prior final decision of the tax authorities in queconcerne the payment of tribute, not only to the configuration of art crimesmateriais . 1 of Law 8,137 / 90 , but also for formaisprevistos crimes in art. 2 of Law of Crimes Against the Tax Order, emespecífico art. 2, I, the law on screen , because it contains the legal mesmanatureza the aforementioned article 1 , requiring that - at least - to ainstauração the police investigation or criminal proceedings , have dotributo existence , which should be " made " by the competent authority .