Da prescrição intercorrente no processo executivo fiscal (execução fiscal)

• Autor(a) principal: Alves, William Rodrigues
• Data de Publicação: 2015
• 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/35957
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Execução fiscal; Prescrição; Prescrição intercorrente; Tax enforcement; Prescription; Prescription intercurrent

The aim of this academic work to elucidate the timing of the recognition of co-prescription in the tax process, specifically in tax enforcement, this mode of exacional action, this matter that has been the subject of several legal discussions, both within the tax administrative proceedings are, for the tax lawsuit. The intercurrent prescription can be ordered in cases where your regular procedural progress is evident paralyzed for a period of not less than five (5) years. It is clear today the presence of an overload of legal proceedings that remain inert with the passage of time, which leads, via a consequence, major delay in the processing of lawsuits. So, once recognized the occurrence of co-prescription, this fulminates lot of the processes that today are still in the judiciary, requiring the explicit recognition of the extinction of the tax credit recorded against the taxpayer. Although the intercurrent prescription institute does not have explicit regulations in our tax code, it has, for a long time, and object recognition by our Courts, which caused, compulsory way, the creation of ordinary legislation that would regularize their application