A prescrição tributária nos tributos sujeitos a homologação

Nedson Fernandes Brilhante da Silva; Valmir Cesar Pozzetti

doi:10.5433/2178-8189.2012v16n2p129

THE PRESCRIPTION ON TAXES SUBJECT TO APPROVAL

Authors

Nedson Fernandes Brilhante da Silva Escola Superior da Magistratura do Estado do Amazonas.
Valmir Cesar Pozzetti Universidade do Estado do Amazonas

DOI:

https://doi.org/10.5433/2178-8189.2012v16n2p129

Keywords:

Tax Prescription, The approval tax subjects, Jurisprudence.

Abstract

The tax prescription, the object of this paper, has thelegal basis in the article 174 of National Tax Code – CTN andhas different rules and legal nature of the privative prescription.The methodology can be classified as been descriptive,documental and bibliographic, theoretical and deductive. Thus,we can conclude that all the juridical argue involving this issueonly was solved after Brazilian Supreme Court to issue yourdecision confirming that the prescription tax of five years onlycan be used to the action filed after the force of thecomplementary law number 118/05 and not to the improperlyvalues paid before the complementary law 118/05 forces.

Author Biographies

Nedson Fernandes Brilhante da Silva, Escola Superior da Magistratura do Estado do Amazonas.

Bacharel em Direito peloCentro Universitário de EnsinoSuperior do Amazonas;Especialista em Direito Públicoe Privado e Pós-Graduandopela Escola Superior daMagistratura do Estado doAmazonas.

Valmir Cesar Pozzetti, Universidade do Estado do Amazonas

Doutor em Direito Comparadopelo Universidade deLimoges/França, ProfessorAdjunto da Univ. do Estado do Amazonas, do curso de Mestrado em Direito Ambiental.

Downloads

PDF (Português (Brasil))

Published

2012-12-31

How to Cite

Brilhante da Silva, N. F., & Pozzetti, V. C. (2012). THE PRESCRIPTION ON TAXES SUBJECT TO APPROVAL. Scientia Iuris, 16(2), 129–142. https://doi.org/10.5433/2178-8189.2012v16n2p129

Download Citation

Issue

Vol. 16 No. 2 (2012)

Section

Artigos

License

The journal reserves the right to modify, in the original text of the submitted article, normative, spelling and grammatical mistakes in order to maintain the cultured standard of language and the credibility of the journal. The journal will respect the authors' writing style. Changes, corrections or suggestions of conceptual order will be sent to the authors, when necessary. In such cases, the articles will be re-examined. The final exams will not be sent to the authors. The published works become the property of the journal, in other words, its total or partial reprinting is subject to the express authorization of the journal. In all subsequent citations, the original source of publication shall be cited and in the case of Photographic Speeches, shall be approved by the original author. The opinions expressed by the authors of the journal’s articles are of their sole responsibility.