Prescrição intercorrente em matéria tributária: análise da jurisprudência do superior tribunal de justiça

Abstract

The Law nº. 6.830/1980, known as the Law of Tax Foreclosures (LEF), altered through Law nº. 11.051/2004, had included in its article 40, paragraph 4, responsible for expressly introducing in the Brazilian legal system the intercurrent legal institute known as intercurrent prescription. In September 2018, the Superior Court of Justice judging Special Appeal nº. 1.340.553/RS, under the rite of repetitive appeals, ended by setting theses to define the system for counting the current prescription in tax matters. This article has as its problematic to verify if these theses in question are constitutionally viable. Therefore, it aims to analyze the jurisprudence of the Supreme Court concerning the intercurrent prescription in tax matters, through the construction of the concept of the institute in question, also showing how it happened the evolution of the jurisprudence of the STJ regarding this institute, relating the theses set out in REsp nº. 1.340.553/RS with the constitutional and infraconstitutional legal system. It uses in the research methodology bibliographic sources (books, theses, dissertations and articles), as well as legislative and jurisprudential sources.