A Prescrição do Crédito da Fazenda Pública e a Execução Fiscal

Abstract

Tax law statute of limitation extinguishes tax credit after five years from the final assessment, therefore, if one pays a credit so extinguished one has the right to ask it back. The National Tax Code (CTN in Portuguese) says that the only possibility of suspension of the statute of limitation is moratorium. The statute of limitation’s period may be stopped according to paragraph of article 174 of CTN, changed by Complementary Law 118/2005. Law 6.830/80, where it deals with statute of limitation, by the constitutional phenomenon of reception, is valid and complementary law, so Law 11.051/2005, witch changed Law 6.830/80, and is unconstitutional. There is no intercurrent statute of limitation during the administrative procedure because it starts only after it is finished, but laches may occur. Abridgment of law 314 made by Superior Justice Court (STJ in Portuguese) is not valid.