A PRESCRIÇÃO INTERCORRENTE NA EXECUÇÃO FISCAL: UMA ANÁLISE À LUZ DA JURISPRUDÊNCIA E DA LEGISLAÇÃO BRASILEIRA

Abstract

This article aims to analyze the concept of interlocutory prescription, particularly in tax enforcement proceedings, based on a concrete case that demonstrates the creditor's inactivity for over ten years. The analysis addresses the relevant legal and jurisprudential foundations, with an emphasis on the consolidated understanding of the Superior Court of Justice (STJ) and the applicable legislation, including the National Tax Code (CTN) and the Code of Civil Procedure (CPC). Furthermore, the text explores the principles of tax justice that underpin the need for diligent and efficient action by the Public Treasury to ensure that tax enforcement is conducted effectively and in accordance with fundamental rights and guarantees.

Interlocutory prescription acts as a mechanism to control procedural inertia, seeking to balance the interests of the Treasury and the rights of taxpayers. In summary, the article aims to demonstrate that the effectiveness of tax enforcement does not merely reside in the ability to initiate the process but also in the ability to lead it to a satisfactory conclusion within a reasonable period, in accordance with the legal and constitutional principles governing the Rule of Law in Brazil.