Da declaração da prescrição tributária ex officio na execução fiscal.

Abstract

The prescription tax is disciplined, actually, in the Brazilian legal system and leads to several issues about the admissibility of it statement ex officio to the magistrate, which justify the importance of the subject addressed now. Based on the principles of legal and social peace, the prescription should be guide on meeting the assumptions of Due Process of Law and the Reazonable Process Lifetime. In this regard, this research investigates the special procedures adopted at the enforcement authority, considering that the Law No. 6.830/1980, although statutory law, traces ways to be observed by the judge in the executive authorities. Moreover, the Code of Civil Procedure, as a normative discipline to be used alternatively in despite of the enforcement authority, governs the recognition of the office prescription as a general rule, orientation completely modified by the implementation of execution authority reform promoted from the year 2006. The theoretical outline is governed by the deductive method, making a demarcation by the historical and hermeneuticalnormative basis, doing it through a literature review, with collection of indirect documentation and legislative interpretation, with the aim to solve the following question: it is possible that the magistrate ex officio may declare the incidence of the tax prescription in tax enforcement proceedings? Therefore, the objective is to investigate the possibility of declaring ex officio the tax prescription in the enforcement authority, recognizing it as intercurrent prescription, using the relevant law, the constitutional law, jurisprudence position and the finding of benefit from it arising. Finally, on this analysis, there is the admission of the recognition of the tax prescription established in the Enforcement Authority, as suitable means to ensure all legal, jurisprudence and doctrine requirements.