Resumo:
The present study aims to offer, from the perspective of Economic Criminal Law,
essential dogmatic contours to the crime of currency evasion, included in article 22 of
Law no. 7,492/86. Going through an analysis of the context of the emergence of the
criminal type in question, in which the consequences of the hasty adoption of an
unprecedented criminal protection for the National Financial System are elucidated in an
attempt to resolve the country's economic instability, initially, the three criminal types of
the aforementioned offense are broken down, and the linguistic and semantic limits of the
norm and the normative elements that compose it are presented. Subsequently, the old
and new instruments that are presented for the consummation of the crime of currency
evasion are highlighted, bringing a focus to the examination of the modern, dynamic,
virtual, intangible and decentralized nature of cryptocurrencies, testing, based on current
regulatory scenario, hypotheses regarding the possibility – or not – of adapting bitcoin to
the typical elementary “currency”, “currency” and “deposit”. In the end, it is concluded,
going through the notions about the principle of legality, that, if practiced through
cryptocurrencies, the conducts foreseen in the caput and in the sole paragraph of article
22 of Law no. 7.492/86 are objectively atypical, being In the current scenario, the typical
framework for its movement, even if unauthorized, or custody, even without
communication to the competent federal department, is unfeasible.
