Defensor Público Federal DPU Practice Questions - Concurso Público Para Defensor Público Federal (DPU) Exam

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A federal agent seizes imported consumer electronics valued at R$ 18,500 in unpaid federal import taxes (II and IPI) transported by a low-income driver across the Paraguayan border. Under current jurisprudence of the Brazilian Federal Supreme Court (STF) and Superior Court of Justice (STJ) regarding the crime of descaminho (Art. 334 of the Brazilian Penal Code), how should the Federal Public Defender argue the defense?

Request the application of the Principle of Insignificance (bagatelle), because the unpaid federal tax amount does not exceed the R$ 20,000 threshold established by Ministry of Finance Ordinance No. 75/2012 and STJ Repetitive Theme 157. Argue for mandatory conversion of the criminal prosecution into an administrative customs penalty, since descaminho was completely decriminalized for amounts below R$ 50,000. Pleada mistake of law (erro de direito) under Article 21 of the Penal Code, which automatically extinguishes punishability for all cross-border commercial transport infractions. Claim lack of federal jurisdiction, transferring the proceedings to state courts because the tax value is below the minimum threshold for federal fiscal executions.

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