Análise do contencioso administrativo tributário e da suspensão da exigibilidade do seu crédito à luz da CR/88

• Ano de defesa: 2024
• Autor(a) principal: Martins, Thiago Rodrigues
• Orientador(a): Nunes, Cleucio Santos
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Direito tributário; Processo administrativo tributário; Suspensão da exigibilidade do crédito tributário; Razoável duração do processo
• Palavras-chave em Inglês: Tax law; Tax administrative process; Suspension of the enforceability of the tax credit; Reasonable duration of the process
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3591

This work aims to analyze the institutes of tax decadence and prescription (statute of limitations), in direct correlation with the suspension of the enforceability of the tax credit in the event of a defense presented by the taxpayer in administrative tax litigation, based on a constitutional analysis of the principles and guarantees that can be protected in such cases. The central objective, therefore, is to define what the real meaning of the suspension of credit enforceability should be given, its consequences in counting the decadence and prescription periods (statute of limitations). The work uses the deductive method, with qualitative research, essentially bibliographic and documentary, and a portion of data analysis. The historical context of the State as a political entity responsible for the tax legal order will be analyzed, discussing the role of the principles and guarantees of Tax Law and Process, as well as the reflections of the understanding currently adopted in the ontology of the aforementioned institutes. The conclusion is that the current interpretative theory regarding the meaning of what the suspension of the tax credit's enforceability is, by making it effectively a suspension of the prescription itself (statute of limitations), is not the one that best reflects the constitutional principles and guarantees that govern the matter, nor the one that best attends the literal, historical, finalistic and systemic interpretations of the law. There is a need for advances in public administration and in the institutions responsible for making decisions, if not those that judge, then those that legislate.