OS IMPACTOS DO ENTENDIMENTO FIRMADO NO RESP Nº 1.340.553 – RS NA ANÁLISE DA PRESCRIÇÃO INTERCORRENTE

Abstract

The present study aims to analyze the operation of intercurrent prescription from the perspective established in RESP nº 1.340.553-RS, addressing key thesis, such as: the counting of intercurrent prescription before and after the archiving period, the effective interruption of the prescriptive period, the absence of summons directed to the public treasury, the proof of prejudice, and the recognition of prescription time frames by the judge in the sentence. To this end, it will examine article 40 of the Tax Execution Law, the legal nature of the institute, and the causes of suspensive and interruptive prescription. Additionally, it will discuss the applicability of Precedent nº 106, approved by the STJ, its constitutionality, and current doctrinal positions. Finally, it will investigate the impact of the understanding established by the STJ on the institute in question and on tax executions, as well as the approaches adopted to mitigate its effects.