Decadência e prescrição da repetição do indébito tributário e a Lei n. 118/2005

• Autor(a) principal: Érnica, Nathália Magro
• 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/35196
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Lei Complementar n. 118/2005; Repetição do indébito; CTN; Prescrição; Restituição; Crédito tributário; Supplementary Law No. 118/2005; Repetition of the overpayment; CTN; Prescription; Restitution; Tax credit

The present paper aims to analyze the statute to refund of values unduly paid by the taxpayer to the Public Administration as tribute, still to be released for approval, pursuant to the changes brought by Supplementary Law No. 118/2005. Thus, in order to achieve perfect understanding of the subject, it was necessary the description of tax liability, his birth through the case of incidence and the triggering event, as well as analysis of the tax credit and its modalities of release in which it operates approval for the launch. After we analyzed the occurrence of the overpayment and the necessity of proof of error, as specified in the Tax Law. Finally, we entered to the specific topic of this paper, the description of the institutes of decay and prescription under Tax, then the changes brought by Supplementary Law No. 118/2005, with analysis of their impact both in doctrine and jurisprudence