Um estudo do crime de evasão de divisas utilizando criptoativos à luz da jurisprudência nacional

Abstract

This paper’s main objetctive is to develop a study about the view taken by the Federal Court of 4th Region from Brazil in not accept the absolution theses on the case of Operation Egypto about the crime of capital flight using cryptocurrencies. It was done a study in two fronts, it was studied the technology of cryptocurrencies and it was done a legal study about the three different conducts capable of consummate the crime of capital flight. The present article concluded the impossibility of commit a crime of capital flight by using cryptocurrencies at the time of the actions of the defendants. At it’s conclusion, this paper considered that the Court made the wrong decision in not to absolve the defendants for inappropriate criminal nature of the conduct.