Segurança jurídica e prescrição intercorrente em matéria tributária e seu impacto no julgamento do recurso especial n° 1340.553-RS

Abstract

This article addresses the intersection between legal certainty and intercurrent prescription in tax matters and its impact on the judgment of Repetitive Special Appeal no. 1,340,553-RS of the Supreme Court of Justice (STJ). The congestion experienced by the judiciary in Brazil is public knowledge, with tax foreclosures responsible for 70% of pending executions. As a result, the STJ, in its judgment on the special appeal, sought to decongest the judiciary and balance the need for the State to collect taxes with the guarantee of legal security for taxpayers. Thus, this article aims to demonstrate the importance of judging the special appeal and the consequent unblocking of the Brazilian judiciary, since tax executions should not last forever. Therefore, the research is justified by its legal relevance and because it is a topic that is still little discussed. Therefore, this article was produced in a bibliographical form, based on a survey of theoretical references, articles, jurisprudence, doctrines and the law itself, defining each subject in a systematic way for better clarity of the subject.