Aplicação do art. 1º da lei. 7.492/1986 às entidades de previdência complementar

Resumo

The Law on Crimes against the National Financial System (Law n. 7.492/1986) contains a legal concept of “financial institution” for criminal purposes in its first article. Because of its breadth, doubts arise as to whether or not some entities are financial institutions for criminal purposes. The Brazilian supplementary pension system is divided into two entities: “closed” and “open” entities. Open supplementary pension entities are closer to insurance companies, and there is a consensus on the applicability of the law to these entities. On the other hand, closed supplementary pension entities or pension funds have different characteristics, which distinguish them from open entities, insurance companies, and banks. The research problem is whether closed pension funds fall within the concept of “financial institution” for criminal purposes. To this end, the research first analyzes the Brazilian supplementary pension system and the classification of entities. In the second chapter, the study delimits the legal concept of financial institution for criminal purposes in Law n. 7.492/1986 under the legality principle and the provision for special crimes in the Law. Finally, in the last chapter, based on Brazilian legislation, on precedents and scholars, this work aims to answer whether closed supplementary pension entities are financial institutions for criminal purposes.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37628

Temas

Economia

Palavras-chave

Direito penal econômicoCrimes financeirosPrevidência complementarFundos de pensãoInstituição financeiraEconomic criminal lawFinancial crimesSupplementary pension plansPension fundsFinancial institutionsDireitoCrime comercialPrevidência privadaInstituições financeiras - LegislaçãoBrasil. [Lei n. 7.492, de 16 de junho de 1986]