The insignificance in state tax crimes: between punitive selectivity and jurisprudential uniformity in the rondônia irdr (incident resolution demand)

Abstract

The principle of insignificance, which excludes material typicality for conducts of low harmfulness, remains controversial in crimes against the tax order. At the federal level, the Superior Court of Justice established an objective threshold of R$ 20,000.00, based on Ministry of Finance Ordinances No. 75 and 130/2012. For state and municipal taxes, however, a normative gap persists, undermining legal certainty and equal treatment. This article analyzes Repetitive Demands Resolution Incident No. 0802475-38.2022.8.22.0000, decided by the Court of Justice of Rondônia, which held that the principle of insignificance applies when the definitively assessed tax credit does not exceed 100 UPF/RO. The approach is descriptive-analytical, incorporating contributions from critical criminology on criminal selectivity and the costs of criminalization. The study examines the three normative alternatives debated by the Court, the grounds for the prevailing thesis, and pending issues. Based on Article 1 of Law No. 8,137/1990 and the jurisprudence of the Superior Court of Justice, the article proposes revising the components of the calculation basis for recognizing the trifle. It concludes that the precedent represents a significant advance in standardizing state case law, although it requires refinement.