Decadência e prescrição tributária: entendimento do STJ a respeito da decadência dos tributos sujeitos ao lançamento por homologação

Abstract

The present work aims at analyzing the differentiation of legal institutes of decadence and limitations on the tax law. In addition to conceptualize and differentiate the demise of prescription, too, aims to discuss the question of the decay of taxes subject to launch for approval. Pondering the reason sparked the entire debate, and what the position of the Supreme Court of Justice case law. However, before dealing with the subject directly, it is necessary to define some aspects such as Tax Obligation, Chance, triggering event and Release tax, for better understanding of the theme.