Dolo sem conhecimento? Reflexões sobre a condenação de Lionel Messi por sonegação fiscal

Abstract

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.