Prescrição em matéria tributária à luz da Constituição Federal de 1988 e o código tributário nacional

Abstract

This work presents a bibliographical analysis about prescription institute in tax area in light of the Federal Constitution of 1988 and the National Tax Code. The prescription institute aims to stabilize and give certainty to legal relations, especially to the field of obligation and patrimony, extinguishing the claim of the holder of a right that showed desisterest or negligence. In the Tax Law, it is not different, the institute of limitation establishes limits through the legal system itself, so that legal relations between tax authorities and taxpayers do not end up perpetuating in the indifined period of time. Thus, as reflected in the principle of legal certainty stating that the taxpayer can not be charged forever, the legislation established rules of beginning and end of the claim to collect taxes, as a way of protecting the citizen’s expensive freedom, or at least reduce your restriction, because no one can live eternally under the promise of a debtor.