The incidence of intercurrent prescription in the tax execution process after the judgment RESP n. 1.340.553/RS

Abstract

The institute of intercurrent prescription within the scope of the tax enforcement action raises many doubts about the beginning of the term. One of the main impasses is the interpretation and applicability of art. 40, of Law No. 6830/80. Therefore, the purpose of this article is to contextualize and conceptualize the tax enforcement action, defining the forms of constitution of the tax credit and the filing of the process, as well as the problem of the applicability of the aforementioned article and the consequences caused by the inertia of the Public Treasury. From this analysis, the study directs to the examination of the STJ Judgment - Special Repetitive Appeal nº 1.340.553/RS, which, through the fixation of some theses, modified the interpretation and application of art. 40, §§ of Law No. 6830/1980, in particular the initial milestone for counting the statute of limitations, with the need to put an end to tax foreclosures in which the debtor or assets subject to attachment were not located, with the aim of demonstrating more legal certainty, which did not exist before, as well as the implementation of the principles of celerity and reasonable duration of the process. The deductive method and legislative, doctrinal and jurisprudential bibliographic research were used.