The crime of currency evasion

application in dollar-cable operations

Abstract

In this paper, a critical analysis is made on the crime of currency evasion, listed in Article 22, of Federal Law number 7,492, of June 16, 1986, in order to conclude whether the actions taken by the individuals are in agreement with the mentioned crime when using Hawala operations. The heart of the matter faced by the present research is the compliance of the decisions made by the Brazilian courts to the constitutional and criminal law principles related to the issue discussed when the Hawala operations occur. When analyzing the proposed theme, it is made a brief display of the historical context where the referred law was approved. It is also carried out a study on the constitutional principles and the Brazilian criminal law principles related to the theme, exposing the modus operandi of the aforementioned operations. In order to obtain the desired results, it is used the qualitative method, carrying out an explanatory research so it can be established a parallel between the constitutional and Criminal Law principles and its compliance by the Judiciary when analyzing the currency evasion crime in real cases. Given the interdisciplinarity of the proposed theme, it is also made a brief recollection of basic concepts of business administration, economy and Brazilian financial structure.