Do protesto judicial proposto pelo contribuinte como meio de interrupção da prescrição

• Autor(a) principal: Miradouro, Luiz Felipe de Alencar Melo
• Data de Publicação: 2012
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34843
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Ação de repetição de indébito tributário; Administração pública

The public administration has the duty to collect taxes for the exact amount set in Law, while collection of any amount higher or lower than that due is prohibited. The collection of undue amounts entails the right for taxpayer to claim refund of the amount unduly paid to the public funds. The Brazilian Tax Code - CTN provides that the term for the taxpayer to file an action for refund of unduly paid amounts is five (5) years. The purpose of this paper, after analysis of the institutes of latches and statute of limitations, is to examine the nature of the term to claim refund of unduly paid amounts, to enable a conclusion on whether the taxpayer may resort to the protest as a means to halt the running of the term. Thus, based on a deductive methodology, an analysis of the Federal Constitution and the ordinary law was sought for purposes of examining some decisions rendered by the Superior Court of Justice - STJ. This paper is intended to show the possibility for taxpayer to halt the statute of limitations through a protest and thus file an action for refund of unduly paid amounts