Inaplicabilidade da súmula 106 do Superior Tribunal de Justiça no processo de execução fiscal

Abstract

This monograph aims to address on the inapplicability of the Precedent 106 of the Superior Court in Tax Enforcement. Examines the recognition of co-prescription in the course of tax execution from the perspective of constitutional principles, focusing on the inapplicability of the referred precedent . The methodology used in this paper is theoretical; in relation to the approach it is a qualitative research on the objectives is an exploratory and descriptive study; already on the technical procedures research is bibliographical and documentary. This monograph presents since the formation of the legal and tax relationship with its integrative elements, moving to the procedures for closing this relationship, until we reach the main considerations for prescribing, deepening the intercurrent prescription and its implications for tax enforcement, as well as the effects the application of summary 106 of the Superior Court of Justice in this procedural stage. Finally, it points out the constitutional principles directly related to the recognition of prescription, so that is avoided the application of the summary 106 of the STJ in tax enforcement.