A prescrição intercorrente no processo de execução fiscal de acordo com o Resp. 1.340.553/RS

Abstract

The institute of intercurrent prescription in the context of tax executive actions is characterized by the inertia of the Public Treasury in the exercise for the intention during a prescriptive period, based on the terms contained in Art. 40, §4 of the Tax Enforcement Law, imposing limits for a legal certainty to the Executed, as well as the absence of ad aeternum processes in the Judiciary, that means they are actions that are prolonged over time and without termination. By the way, the reflections of REsp 1.340.553/RS judged by the Superior Court of Justice directly modified the interpretation of Art. 40 of the Tax Enforcement Law. Thus, the present work demonstrates the consequences of the judgment by the respective Court in the tax enforcement proceedings filed by the Public Treasury, since the prescription is a hypothesis of extinction of the tax credit, based on Art. 156, V of the National Tax Code.