Tax evasion in the light of criminal garantismo : the installment of tax debt and interconnection of administrative and criminal authorities

Abstract

The article aims to analyze the Law of Crimes Against the Tax Order, realizandouma interpretation of their most complicated and controversial points , passandopor procedural and substantive law , so that in the end, let us conclude with aexata interpretation of the Law 8137/90 devices. Our intention is to perform umaargumentação about the way the law is ready , as it is interpretadaprestando focus on important issues such as the division of debt , reach the correct understanding of the administrative investigation of tributary infration and his criminal importance , analyzing the light of tax evasion,  getting the right scope of the provisions .