A prescrição intercorrente como hipótese de extinção da obrigação tributária

Abstract

The present work aims to study the intercurrent prescription institute as a hypothesis of extinction of the legal relationship established between the State and the taxpayer. The intercurrent prescription is presented as a time limit to the tributary lawsuit, preventing the perpetuation of the tax obligation, as a measure to achieve legal security and stabilize human relations. The institute is approached as a legal norm, which ends a continuous process of acts of application of the law and production of new legal norms, known as the cycle of positivation of tax law. This cycle begins with the constitutional norms, leads to the elaboration of the individual and concrete norm that constitutes the tax legal relationship and, faced with the dissatisfaction of the obligation combined with the passage of time, is exhausted with the production of the extinctive norm. The research is developed with support in the legislation that disciplines the matter, especially the Federal Constitution and the National Tax Code, in addition to the positions defended by doctrine and jurisprudence, aiming at understanding the intercurrent prescription rule, especially the conditions for its production, its introductory vehicle and its validity grounds. In order to do so, it will be studied the birth of the tax legal relationship, the hypotheses of extinction of the obligation, the general rules on tax prescription, especially the term and suspensive and interruptive causes, tributary lawsuit as a judicial means of collecting the tax credit and, finally, its extinction by intercurrent prescription. It will also be discussed the possibility of applying the institute to the administrative lawsui