Um breve relato acerca dos institutos da prescrição e decadência tributárias

Abstract

This work intended to be a brief report about the institutes of the tax limitation and decay, and aimed to understand the details of the evolution doctrine and jurisprudence, lifting the main points and diverging lines of thought which dominate the theme today. The research used an approach based on the inductive method for the analysis of the proposed problem, and was characterized as not being applied with a qualitative approach, and aimed to describe the problem proposed based literature. Sought background information when the review of books, papers, laws, resolutions and judgments related to the proposed problem. He told a little history of the tribute, which merges with the idea of society, grassroots organization and state sovereignty, considering that the tax is nothing more than a reflection of the needs of people before the state, it is undeniable that develops financial activity to achieve their goals, meeting the social demands. He pointed out that the legal tax relationship both the taxpayer and the state to submit to the rules. He said the Tax Law is the branch of law that deals with relations between the treasury and the taxpayer putting limits on the taxing power to the booth and giving citizens against abuses of power. And the tax liability is the legal relationship whereby the individual has a duty to pay money to the State or to do or not do or tolerate something in the interest of the review or collection of taxes, and the state has the right to be against a particular claim. Also showed that the decay and prescription are examples of instruments of state power limiters to tax, since the inertia of the tax on the taxpayer can no longer be harassed after expiry of a period of five years to have done the assessment or collection of tax credit. And there is disagreement as to the initial word count for such period and in recognition of the possibility of suspension or interruption of preclusive period.