Lack of specific legislation prevents strict punishment

The Brazilian legal system is going through a phase of reformulation of its set of laws, with more specific rules, which typify certain forms of crime. It is, for example, what can be observed in Law 12.486 / 2013, known as the Anti-Corruption Law, which has a total focus on administrative and civil liability of companies that commit harmful acts against the public administration. But, in the case of the figure Debtor Contumaz, there is still “a legal vacuum”, in the opinion of tax lawyer Hugo Funaro. “Traditional mechanisms are insufficient. Some states are resorting to different regimes, but this works like net fishing. They take together both big debtors and hard debtors, ”he says.

Source: Valor Econômico (18/11)

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