Dolus without knowlegde?
Reflections on tax fraud conviction of Lionel Messi
DOI:
https://doi.org/10.46274/1809-192XRICP2022v7n2p265-284Keywords:
mens rea, dolus, wilful blindness, tax fraudAbstract
In civil law systems, the possible existence of a dolus that does not require knowledge of the objective circumstances of the criminal offense has been discussed in recent times. This discussion has been fostered from two very different traditions: the German theory of the so-called “blindness to the facts” (Tatsachenblindheit) and the common law doctrine of willful blindness. This work critically exposes and values these approaches and, to show its practical relevance, it will do so by means of one of the most famous cases in which these theories have been applied: the conviction of the football player Lionel Messi for tax fraud.
References
CHARLOW, Robin. Wilful Ignorance and Criminal Culpability. Texas Law Review, [s.l.], v. 70, n. 6, p. 1351-1429, 1992.
DRESSLER, Joshua. Understanding Criminal Law. 2. ed. San Francisco: LexisNexis, 1998 (1995).
EDWARDS, J. LL. J. The Criminal Degrees of Knowledge. Modern Law Review, [s.l.], v. 17, n. 4, p. 294-314, 1954.
FEIJOO SÁNCHEZ, Bernardo. La teoría de la ignorancia deliberada en Derecho penal: una peligrosa doctrina jurisprudencial. InDret Penal, Barcelona, n. 3, p. 1-29, 2015. Disponível em: https://indret.com/la-teoria-de-la-ignorancia-deliberada-en-derecho-penal-una-peligrosa-doctrina-jurisprudencial/. Acesso em: 3 nov. 2022.
FRISTER, Helmut. Vorsatzdogmatik in Deutschland. Zeitschrift für Internationale Strafrechtsdogmatik, Gießen, v. 14, n. 7-8, p. 381-386, 2019. Disponível em: https://www.zis-online.com/dat/artikel/2019_7-8_1305.pdf. Acesso em: 3 nov. 2022. (= A dogmática do dolo na Alemanha. Tradução: Wagner Marteleto Filho. Revista de Estudos Criminais, Porto Alegre, v. 19, n. 76, p. 7-22, 2020.)
GAEDE, Kaersten. Auf dem Weg zum potentiellen Vorsatz? Problematik und Berechtigung der zunehmenden Tendenzen zur normativen Relativierung des Vorsatzerfordernisses. Zeitschrift für die gesamte Strafrechtswissenschaft, Berlin, v. 121, n. 2, p. 239-280, 2009. DOI: 10.1515/ZSTW.2009.239.
GRECO, Luís. Comentario al artículo de Ramon Ragués. Discusiones, Alicante, n. 13, p. 67-78, 2014. Disponível em: https://www.cervantesvirtual.com/obra/comentario-al-articulo-de-ramon-ragues/. Acesso em: 3 nov. 2022.
HUSAK, Douglas N.; CALLENDER, Craig A. Wilful Ignorance, Knowledge, and the “Equal Culpability” Thesis: a Study of the Deeper Significance of the Principle of Legality. Wisconsin Law Review, [s.l.], n. 1, p. 29-69, 1994.
IOWA LAW REVIEW (COMMENTS). Willful Blindness as a Substitute for Criminal Knowledge. Iowa Law Review, [s.l.], v. 63, n. 2, p. 466-485, 1977.
JAKOBS, Günther. Altes und Neues zum strafrechtlichen Vorsatzbegriff. Zeitschrift für rechtswissenschaftliche Forschung, [s.l.], v. 1, n. 3, p. 283-315, 2010.
KUHLEN, Lothar. Vorsatz und Irrtum im Steuerstrafrecht. In: MELLINGHOFF, Rudolf (Hrsg.). Steuerstrafrecht an der Schnittstelle zum Steuerrecht. Köln: Dr. Otto Schmidt, 2015. p. 117-142.
LUBAN, David. Contrived ignorance. Georgetown Law Journal, [s.l.], v. 87, p. 957-980, 1999.
MANRIQUE, María Laura. Ignorancia deliberada y responsabilidad penal. Isonomía, [s.l.], n. 40, p. 163-195, 2014. Disponível em: http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-02182014000100008&lng=es&nrm=iso. Acesso em: 3 nov. 2022.
MARCUS, Jonathan L. Model Penal Code Section 2.02(7) and Willful Blindness. Yale Law Journal, [s.l.], v. 102, p. 2231-2257, 1993.
MONTIEL, Juan Pablo. El caso Messi y las consecuencias de “ignorar” la dogmática de los delitos imprudentes. En Letra Derecho Penal, Buenos Aires, v. 2, n. 3, p. 1-4, 2016. Disponível em: https://www.enletrapenal.com/_files/ugd/e7bffd_451b3583317e42f59c29a837559bbd46.pdf. Acesso em: 3 nov. 2022.
PAWLIK, Michael. Das Unrecht des Bürgers. Tübingen: Mohr Siebeck, 2012.
PÉREZ BARBERÁ, Gabriel. El dolo eventual: hacia el abandono de la idea de dolo como estado mental. Buenos Aires: Hammurabi, 2011.
PÉREZ BARBERÁ, Gabriel. Vorsatz als Vorwuf. Zur Abkehr von der Idee des Vorsatzes als Geisteszustand. Goltdammer’s Archiv für Strafrectht, [s.l.], v. 160, n. 8, p. 454-472, 2013.
PUPPE, Ingeborg. §15. KINDHÄUSER, Urs (Hrsg.). Nomos Kommentar zum Strafgesetzbuch. 3. Auflage. Baden-Baden: Nomos Verlagsgesellschaft, 2010. (= A distinção entre dolo e culpa. Tradução: Luís Greco. Barueri: Manole, 2004.)
PUPPE, Ingeborg. El derecho penal como comunicación. Aportaciones y peligros de un nuevo paradigma en la dogmática del derecho penal. In: PUPPE, Ingeborg. El derecho penal como ciencia. Buenos Aires: B de F, 2014. p. 101 ss.
RAGUÉS I VALLÈS, Ramon. La ignorancia deliberada en derecho penal. Barcelona: Atelier, 2007.
RAGUÉS I VALLÈS, Ramon. Mejor no saber: sobre la doctrina de la ignorancia deliberada en derecho penal. Discusiones, Alicante, n. 13, p. 11-38, 2014. Disponível em: https://www.cervantesvirtual.com/obra/mejor-no-saber-sobre-la-doctrina-de-la-ignorancia-deliberada-en-derecho-penal/. Acesso em: 3 nov. 2022.
ROBBINS, Ira P. The Ostrich Instruction: Deliberate Ignorance as a Criminal Mens Rea. The Journal of Criminal Law and Criminology, [s.l.], v. 81, n. 2, p. 191-234, 1990. Disponível em: https://scholarlycommons.law.northwestern.edu/jclc/vol81/iss2/1/. Acesso em: 3 nov. 2022.
SCHMIDHÄUSER, Eberhardt. Die Grenze zwischen vorsätzlicher und fahrlässiger Straftat (“dolus eventualis” und bewußte Fahrlässigkeit). Juristische Schulung, [s.l.], n. 4, p. 241-252, 1980.
SILVEIRA, Renato de Mello Jorge. A aplicação da teoria da cegueira deliberada nos julgamentos da Operação Lava Jato. Revista Brasileira de Ciências Criminais, São Paulo, v. 122, p. 255-280, 2016.
STUCKENBERG, Carl-Friedrich. Vorstudien zu Vorsatz und Irrtum im Völkerstrafrecht. Berlin: De Gruyter, 2007.
SYDOW, Spencer Toth. A teoria da cegueira deliberada. Belo Horizonte: D’Plácido, 2016.
VOGEL, Joachim. Normativierung und Objektivierung des Vorsatzes? Goltdammer’s Archiv für Strafrectht, [s.l.], v. 153, n. 5, p. 386-389, 2006.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Revista do Instituto de Ciências Penais
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
