O termo inicial da prescrição nas hipóteses de exclusão de parcelamento tributário

Abstract

The present work sought to critically analyze the definition of the initial term of the statute of limitations in cases of exclusion from tax installments, considering the current lack of uniform interpretation by the Superior Courts on the subject. In this sense, there are those who understand that the milestone for restarting the statute of limitations should start from the failure to comply with the installment plan, as well as those who argue that it is after the formalization of the exclusion of the installment plan, making the study of this institute relevant, taking into account in view of its importance and impact, whether for economic or fiscal matters. In order to reach a final understanding, the reading of several doctrinal works and other scientific articles was used during the elaboration of this work, carrying out a dialogue between such sources and the opinions modified by the PGFN, as well as the national reviews. We sought to present this theme in a critical way, considering such a necessary debate, in view of the present jurisprudential dispute, as well as the scarce presence of academic works and articles. As a legislative basis, the National Tax Code and the Constitution were used as laws governing installments. Coming to the conclusion that the agreement to be adopted by the Superior Courts is that the initial term of prescription should be from the moment the taxpayer fails to comply with the agreement, considering the legal certainty that such a positive position for society.