Decadência e prescrição nos tributos sujeitos a lançamento por homologação

• Autor(a) principal: Lins, Carolina Góes Prosdocimi
• Data de Publicação: 2013
• 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/33629
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Fato jurídico e relação jurídica tributária; Lançamento tributário; Lançamento por homologação; Decadência no tributo sujeito a lançamento por homologação; Prescrição no tributo sujeito a lançamento por homologação; Fact legal and legal; Tax relationship; Tax release; Release for approval; Decline in subject to release by approval; Tribute subject to prescription release for approval

The present study showed, from a deductive methodology, an academic research about the decadence and prescription in taxes subject to approval for release. This led to the rule of law, by specifying the time to its incidence and its effects. This led to the release tax, bringing the release arrangements provided for by the legislation, highlighting the launch for approval, subject of study of this work. Was the definition of decadence and prescription institutes in tax law. He studied the decline of the right State at launch for approval, as well as the decline of the right of the taxpayer to claim the restitution of indébito. It moved to the analysis of the prescription of the right of action to the State at the launch for approval, as well as the prescription of the right of action of the taxpayer to claim the restitution of indébito, emphasizing doctrinal and jurisprudential differences, highlighting the current understanding in the superior courts