The ruling no. 36765 of 2024 offers important insights on the issue of specific intent in the case of tax crimes, highlighting the relevance of behaviors following the commission of the crime for the proof of intent. Let's explore the meaning of this decision together.
Let’s analyze ruling no. 38802 of 2024, which clarifies the requirements for establishing the specific intent of tax evasion in the crime of failure to declare, providing useful insights for understanding tax liability.