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.

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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.

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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

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Issue

Vol. 16 No. 2 (2012)

Section

Artigos

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