Social security misappropriation: if the credit has not been constituted by the State, there is no crime

The Superior Court of Justice, when judging REsp 1.982.304-SP, recognized that the crime of social security misappropriation, provided for in art. 168-A, § 1, I, of the Penal Code, has the nature of a material crime.



This crime is only consummated with the definitive constitution of the tax credit by the administrative authorities, in accordance with the provisions of Binding Precedent No. 24 of the Federal Supreme Court. Thus, as long as the credit has not been constituted, there is no crime of social security misappropriation.