Uma análise jurisprudencial acerca da definição do termo de escoamento do prazo decadencial do crédito tributário

Abstract

The purpose of this work is to analyze the consequences of the application of the thesis of the "payment principle" signed by the Superior Court of Justice on the definition of the initial term of disposal of the decay of the tax credit from the point of view of the constitutional principles and the principles inherent to the Administration Public. The STJ delimited the thesis of the principle of payment, from which the latter, although partial, is shown as the only element capable of directing the choice of the decadential framework. The thesis adopted is highly relevant. However, it leaves room for disrespect for constitutional principles and relativizes those inherent in the Public Administration. The work unfolds through the legal-purpose method which is intended to challenge a legal institution with the objective of proposing concrete changes. The hypotheses raised aim to guarantee greater effectiveness to the principles of the adversary and the ample defense in the administrative area, imposing a duty of information to the Treasury. And also to the principles of morality and administrative efficiency, suggesting obstacles to tax evasion.