Prescrição no direito tributário: norma extintiva do direito de ação quanto ao crédito tributário

• Ano de defesa: 2011
• Autor(a) principal: Costa, Cristiane Silva
• Orientador(a): Carvalho, Paulo de Barros
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Prescrição; Crédito tributário; Norma; Linguagem; Sintaxe; Semântica; Pragmática
• Palavras-chave em Inglês: Prescription; Tax credit; Rule; Language; Syntax; Semantics; Pragmatics
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/5659

In Tax Law, prescription is related to the security of the legal system, to the determination of the limitations of the creditors right of action and the resulting stabilization of legal relationships. In the present study, the prescription of the right to tax credit is treated as rule, with the assumption that law is language. For this reason, prescription rules are studied in light of their syntactic, semantic and pragmatic aspects. The syntactic analysis of such rules aims to locate them within the legal system, and understand their inner structure as hypothetical-implicational judgment, described in the preceding event (or fact) which consists of the creditors omission for a certain period of time, and the consequent tax agency s prohibition to initiate a legal proceeding. The semantic study shall consist of defining the terms used in the wording of prescription rules, and rules of interruption and suspension of periods of prescription. The various prescription rules that exist in Tax Law shall also be classified. In this context, the valid rules of the Brazilian national judicial system shall be analyzed: constitutional principles, granting of competencies by the Federal Constitution, rules of the National Tax Code, individual concrete rules concerning the prescription fact and its respective effect, rules of procedure regulating the theme, and rules produced by the Judicial Power. Finally, we shall carry out a pragmatic analysis, aiming to point out the relationship between signs and men, dealing with the uses of prescription made by the Judicial Power, analyzing decisions of the Superior Court of Justice and the Superior Federal Court, as well as of the public administration, with references to decisions of the Fiscal Resources Management Council of the Ministry of the Treasury. In light of these instruments, the study of prescription in Tax Law for the collection of tax credit by the Revenue Service seems to be clarified, as details relevant to the identification and application of the institute are revealed, also providing us with a conceptual unity