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Promote the distinction of things, people or situations within a factual context, make something effectively individual, particularize something or someone that previously had generic treatment. This is the need to distinguish illicit conduct (facts) and people who remain convicted of the practice of a criminal offense (authors, co-authors and participants. As a logical development of the aforementioned precept, there is the implicit constitutional principle of proportionality of the penalty, whose importance derives from the need for the criminal reprimand to be fixed according to the gravity of the crime committed and the extent of the damage perpetrated to the legal good.
At this point, Fábio Araújo Roque states that proportionality appears linked to the concept of limiting state power, with a view to protecting individual interests. It is certain that the State is responsible for limiting these individual interests, in order to meet the public interest, proportionality appears as measure of State EX Mobile Phone Numbers action; thus, State action must be proportional, a proportionality that must be observed between the means to be employed and the ends to be achieved." Thus, the imperative observance of the peculiarities of each factual context is extracted from the aforementioned constitutional principles, so that the criminal response is adequate to the criteria of sufficiency and necessity in the disapproval of each criminal fact.

Precisely for this reason, the rule established by article 16 of the Penal Code in the application of penalties for crimes against the tax system cannot be considered a dead letter, even if the damage has not been fully repaired. It is plausible, therefore, to recognize that the possibility of applying the aforementioned reason for reducing the penalty to those who partially pay off the tax debt is in line with principle. In this sense, it is worth mentioning the decision based on the judgment carried out by the 1st Panel of the Federal Supreme Court in the files of HC nº 98.658, reported by Minister Carmen Lúcia.
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