Da necessidade de reconhecimento da prescrição intercorrente no processo administrativo fiscal

Resumo

The present study focuses on a critical analysis of how the absence of a specific legal provision recognizing the statute of limitations by lapse of time (prescrição intercorrente) in tax administrative proceedings (processo administrativo fiscal – PAF) negatively affects society and its perception of public institutions. It also examines how the recognition and application of this legal mechanism could mitigate such issues, in accordance with the constitutional principles of reasonable duration of proceedings, legal certainty, and administrative efficiency. The purpose of this work is to encourage readers to reflect on the possibility and importance of applying this doctrine within the administrative sphere, regardless of the existence of a specific legal norm, especially after the enactment of Constitutional Amendment N. 45/2004, which, among other provisions, included item LXXVIII in Article 5 of the 1988 Federal Constitution, introducing the reasonable duration of proceedings as a fundamental principle. The study highlights the negative impacts resulting from the lack of regulation of “prescrição intercorrente” in this context—particularly at the federal level—and how the slowness of such proceedings directly affects both the efficiency of tax collection and the competitiveness of Brazilian companies. On the other hand, although the Federal Constitution already enshrines principles ensuring the prescriptibility of claims, both in judicial and administrative spheres, the formal codification of this legal concept within administrative proceedings proves essential. Such regulation should establish clear parameters regarding the initial point for the calculation of the limitation period, as well as possible causes of suspension or interruption, thereby ensuring uniform treatment across the national territory. It is undeniable that tax administrative litigation involves highly complex issues. Nonetheless, adopting mechanisms that promote greater predictability and legal certainty is indispensable to reducing litigation and fostering fiscal regularity. In this context, the recognition of “prescrição intercorrente” in the PAF – together with its proper regulation and the strengthening of cooperative administrative practices – constitutes an essential measure for building a more efficient, balanced, and constitutionally coherent tax system.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37778

Temas

Finanças Públicas

Palavras-chave

Direito tributário;Prescrição intercorrenteProcesso administrativo fiscalMorosidade processualPrincípio da celeridadePrincípio da eficiênciaPrincípio da razoável duração do processoTax lawLapse of time (Prescrição intercorrente)Tax administrative proceedingsProcedural delayPrinciple of celerityPrinciple of efficiencyPrinciple of reasonable duration of proceedingsDireitoPrescrição (Direito tributário)Processo administrativoSociedades comerciais - LegislaçãoDireito tributário - Brasil