O CRIME TRIBUTÁRIO COMO DELITO ANTECEDENTE À LAVAGEM DE DINHEIRO: DESAFIOS DA INVESTIGAÇÃO PRELIMINAR EM DECORRÊNCIA DA SÚMULA VINCULANTE 24.

Current paper investigates crimes against the tax order and the limits for preliminary investigations. Since the advent of the Binding Precedent 24 published by the Brazilian Federal Supreme Court, tax crime may be only characterized as from the conclusion of the tax administrative process. However, criminal investigations are increasingly recurrent without the administrative phase being completed before the competent body. Consequently, it is relevant to establish limits to the preliminary investigation. The paper, based on the hypothetical-deductive method and bibliographic reviews, proposes to establish restrictions in exceptional cases for the determination of tax crimes without the definitive constitution of the tax credit. [ABSTRACT FROM AUTHOR]