A penhora de bens insuficientes à satisfação do crédito tributário: a interrupção do prazo prescricional da Execução Fiscal

Abstract

The present research had as its main objective the analysis of the legal codification together with the understandings of superior courts in relation to the problem of the prescription course in tax foreclosures when the debtor's assets are pledged, however, insufficient. Article 40 of the Tax Foreclosure Law (Law No. 6,830) deals with the flow of the statute of limitations intercurrent in tax foreclosures, providing for the suspension of the course of execution when there is no location of seizable assets. It is important for the research to comply with article 174 of the National Tax Code (CTN), especially its modification in item IV, by Complementary Law 118/2005, which determined that the course of the statute of limitations will start from the ordering order of the judge who issued the citation of the executed. Also, a qualitative study is made of the applicability of constitutional principles essential to tax administration, such as the principle of legality and legal certainty for both parts of the executive act. In view of this, and together with the observance of the judgment of REsp 1,340,553 and of STJ's Precedent 314, the assumptions of substantive and procedural law are analyzed that give rise to the understanding of the interruption of the statute of limitations in cases where there are seizable assets so that the tax credit is satisfied, even if insufficient to fully satisfy the debt.