O PROCESSO DIALÓGICO-DELIBERATIVO NA CELEBRAÇÃO DE ACORDOS DE NÃO PERSECUÇÃO PENAL EM CRIMES TRIBUTÁRIOS

The paper analyzes the application of agreement no criminal prosecution in Tax Crimes based on methodological approach dialogic-deliberative process proceedings. Law n. 13.964/2019 introduced art. 28-A Code Criminal Procedure, institute prosecution. It is a legal transaction between Public Prosecutor's Office and investigated, together with their defender, whose purpose to extinguish By means prosecution, aim promote dialogue procedural subjects, so that result this participatory debate. Despite material difficulties analyzed paper, offering for tax crimes applicable. Consequently, through it, consensual justice established opened up.