Logical-systematic Interpretation of Prescription in Tax Law and its Effects on Credit Extinction

Abstract

This article deals with the effects of the prescription on the tax credit in the light of hermeneutics and the dialogue of the sources, seeking the following question: does the prescription in the tax law extinguish the credit or just extinguish the right of action to demand a certain claim in court? Based on the research carried out, it is noted that by art. 156, V, of CTN the prescription is one of the hypotheses of extinction of the tax credit. However, due to the express provision of the prescription in art. 146, III, “b”, of the CF, this institute has constitutional protection and the one according to art. 110 of the CTN the Code itself cannot alter the definition, content and scope of institutes, concepts and forms of private law, used, expressly or implicitly by the CF. Thus, art. 156, item V violates art. 110 of the CTN when defining the prescription as one of the forms of extinction of credit.