Pagamento antecipado e a contagem do prazo de decadencia

• Autor(a) principal: Azevedo, Marinalva
• 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/35045
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Pagamento antecipado; Decadência; Prazo; Tributo; Fisco

The objective of the research is the anticipated payment and the decadence term in the situations when the taxpayer pays the tribute with no review of the Revenue. The decadence is the loss of possibility of the plaintiff to exercise his rights. In this case, the Revenue cannot collect the tax assessment, affecting the security of the system because the authority may not postpone his duty of collect tribute. The research was done with surveys on books, specialized magazines and published articles as with relevant case law. It was possible to conclude that without the tribute payment the first requisite for the tax approval does not exist, considering the need of the antecipated compensation of the tribute. The tax approval happens on the cases that the antecipated payment occurs with no Revenue’s control, according to the law. At the end of the term determined by the article 150, § 4º of the National Tax Code the decadence occurs and the Revenue has no right to require the tax credit and the tribute is definitely extinct. That is the reason why the analysis of the payment is no longer possible, just as the payment of any differential value, and the legislator used the fictional figure of the tacit approval