摘要：It’s important to the penal law to type some behaves really offensive to the fundamental juridical benefit. To the Tributary Penal Law, offensive behaves, direct or indirectly to the public treasury. According to it, it’s legal to analyze the administrative procedure role in the tributary party; if an opportune administrative decision of the contributor has or not the privilege of extinguish the obligation or tributary credit and, because of this, the own typification or penal persecution. These are questions which will be reminded on the present study.
