{"id":2623,"date":"2021-01-18T11:12:33","date_gmt":"2021-01-18T14:12:33","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2623"},"modified":"2021-01-18T11:17:22","modified_gmt":"2021-01-18T14:17:22","slug":"prescricao-intercorrente-na-execucao-fiscal-como-ocorre","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/","title":{"rendered":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2623\" class=\"elementor elementor-2623\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-003e75e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"003e75e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9ae9a6\" data-id=\"e9ae9a6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b308efa elementor-widget elementor-widget-text-editor\" data-id=\"b308efa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Muito se fala em prescri\u00e7\u00e3o de impostos, quando ultrapassado o prazo de cinco anos que a Fazenda P\u00fablica possui para efetuar a cobran\u00e7a de eventual d\u00e9bito. Mas h\u00e1 outro instituto que tamb\u00e9m possui o mesmo efeito: <strong>cancelamento do cr\u00e9dito tribut\u00e1rio, <\/strong>pela denominada <strong>PRESCRI\u00c7\u00c3O INTERCORRENTE.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbf31b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbf31b8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-db429f2\" data-id=\"db429f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa8c582 elementor-widget elementor-widget-text-editor\" data-id=\"aa8c582\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O que seria isso?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba957cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba957cf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-679dec0\" data-id=\"679dec0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bee5979 elementor-widget elementor-widget-image\" data-id=\"bee5979\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"499\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1-1024x499.jpg\" class=\"attachment-large size-large wp-image-2625\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1-1024x499.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1-300x146.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1-768x374.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg 1170w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-14fe5f2\" data-id=\"14fe5f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9fafdd elementor-widget elementor-widget-text-editor\" data-id=\"e9fafdd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">A prescri\u00e7\u00e3o intercorrente \u00e9 a <strong>perda do direito de a\u00e7\u00e3o no curso do processo de execu\u00e7\u00e3o,<\/strong> em raz\u00e3o da in\u00e9rcia do Autor que n\u00e3o praticou os atos necess\u00e1rios ao seu prosseguimento, ou seja, deixou a a\u00e7\u00e3o paralisada por tempo superior ao m\u00e1ximo previsto em lei.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-136d89a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"136d89a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47b619c\" data-id=\"47b619c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b80f299 elementor-widget elementor-widget-text-editor\" data-id=\"b80f299\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Segundo a Lei de Execu\u00e7\u00f5es Fiscais, quando n\u00e3o localizado o devedor ou seus bens, o processo ser\u00e1 suspenso pelo prazo de um ano. Decorrido esse prazo, sem que seja localizado ou o devedor ou qualquer bem pass\u00edvel de penhora, o processo \u00e9 arquivado administrativamente.<\/p><p style=\"text-align: justify\">A partir de ent\u00e3o (ap\u00f3s 1 ano de suspens\u00e3o), inicia-se o prazo de cinco anos da prescri\u00e7\u00e3o intercorrente na execu\u00e7\u00e3o fiscal.<\/p><p style=\"text-align: justify\">Ao final desse prazo, caso n\u00e3o localizado o devedor ou bens, caracteriza-se, portanto, a prescri\u00e7\u00e3o intercorrente que pode ser requerida pela parte executada ou ainda de of\u00edcio pelo juiz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9a56e5f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9a56e5f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3001cb8\" data-id=\"3001cb8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23ce23d elementor-widget elementor-widget-text-editor\" data-id=\"23ce23d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Acompanhamos muitos casos similares no Judici\u00e1rio, no qual os processos s\u00e3o simplesmente \u201cesquecidos\u201d pelo Autor, mas que indiretamente acarretam preju\u00edzos ao Executado, que carrega a carga tribut\u00e1ria de um d\u00e9bito j\u00e1 prescrito h\u00e1 anos.<\/p><p style=\"text-align: justify\">\u00c9 v\u00e1lida uma revis\u00e3o do passivo fiscal da empresa, em especial das eventuais execu\u00e7\u00f5es fiscais parar averiguar poss\u00edveis prescri\u00e7\u00f5es que podem reduzir esse passivo fiscal.<\/p><p style=\"text-align: justify\">\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Muito se fala em prescri\u00e7\u00e3o de impostos, quando ultrapassado o prazo de cinco anos que a Fazenda P\u00fablica possui para efetuar a cobran\u00e7a de eventual d\u00e9bito. Mas h\u00e1 outro instituto que tamb\u00e9m possui o mesmo efeito: cancelamento do cr\u00e9dito tribut\u00e1rio, pela denominada PRESCRI\u00c7\u00c3O INTERCORRENTE. O que seria isso? A prescri\u00e7\u00e3o intercorrente \u00e9 a perda do direito de a\u00e7\u00e3o no curso do processo de execu\u00e7\u00e3o, em raz\u00e3o da in\u00e9rcia do Autor que n\u00e3o praticou os atos necess\u00e1rios ao seu prosseguimento, ou seja, deixou a a\u00e7\u00e3o paralisada por tempo superior ao m\u00e1ximo previsto em lei. Segundo a Lei de Execu\u00e7\u00f5es Fiscais, quando n\u00e3o localizado o devedor ou seus bens, o processo ser\u00e1 suspenso pelo prazo de um ano. Decorrido esse&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,47,46],"tags":[],"class_list":["post-2623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-juridico","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Muito se fala em prescri\u00e7\u00e3o de impostos, quando ultrapassado o prazo de cinco anos que a Fazenda P\u00fablica possui para efetuar a cobran\u00e7a de eventual d\u00e9bito. Mas h\u00e1 outro instituto que tamb\u00e9m possui o mesmo efeito: cancelamento do cr\u00e9dito tribut\u00e1rio, pela denominada PRESCRI\u00c7\u00c3O INTERCORRENTE. O que seria isso? A prescri\u00e7\u00e3o intercorrente \u00e9 a perda do direito de a\u00e7\u00e3o no curso do processo de execu\u00e7\u00e3o, em raz\u00e3o da in\u00e9rcia do Autor que n\u00e3o praticou os atos necess\u00e1rios ao seu prosseguimento, ou seja, deixou a a\u00e7\u00e3o paralisada por tempo superior ao m\u00e1ximo previsto em lei. Segundo a Lei de Execu\u00e7\u00f5es Fiscais, quando n\u00e3o localizado o devedor ou seus bens, o processo ser\u00e1 suspenso pelo prazo de um ano. Decorrido esse&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-18T14:12:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-18T14:17:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"570\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre?\",\"datePublished\":\"2021-01-18T14:12:33+00:00\",\"dateModified\":\"2021-01-18T14:17:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\"},\"wordCount\":289,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg\",\"articleSection\":[\"Economia\",\"Jur\u00eddico\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\",\"name\":\"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg\",\"datePublished\":\"2021-01-18T14:12:33+00:00\",\"dateModified\":\"2021-01-18T14:17:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg\",\"width\":1170,\"height\":570},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/aureum.adv.br\/inicio\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#website\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"name\":\"Aureum Advocacia\",\"description\":\"Aureum Advocacia Tribut\u00e1ria\",\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\",\"name\":\"Aureum\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"contentUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png\",\"width\":1080,\"height\":1400,\"caption\":\"Aureum\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/aureumadvocacia\",\"https:\/\/br.linkedin.com\/company\/aureum-advocacia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\",\"name\":\"bruna\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g\",\"caption\":\"bruna\"},\"url\":\"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/","og_locale":"pt_BR","og_type":"article","og_title":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia","og_description":"Muito se fala em prescri\u00e7\u00e3o de impostos, quando ultrapassado o prazo de cinco anos que a Fazenda P\u00fablica possui para efetuar a cobran\u00e7a de eventual d\u00e9bito. Mas h\u00e1 outro instituto que tamb\u00e9m possui o mesmo efeito: cancelamento do cr\u00e9dito tribut\u00e1rio, pela denominada PRESCRI\u00c7\u00c3O INTERCORRENTE. O que seria isso? A prescri\u00e7\u00e3o intercorrente \u00e9 a perda do direito de a\u00e7\u00e3o no curso do processo de execu\u00e7\u00e3o, em raz\u00e3o da in\u00e9rcia do Autor que n\u00e3o praticou os atos necess\u00e1rios ao seu prosseguimento, ou seja, deixou a a\u00e7\u00e3o paralisada por tempo superior ao m\u00e1ximo previsto em lei. Segundo a Lei de Execu\u00e7\u00f5es Fiscais, quando n\u00e3o localizado o devedor ou seus bens, o processo ser\u00e1 suspenso pelo prazo de um ano. Decorrido esse&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2021-01-18T14:12:33+00:00","article_modified_time":"2021-01-18T14:17:22+00:00","og_image":[{"width":1170,"height":570,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg","type":"image\/jpeg"}],"author":"bruna","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"bruna","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/"},"author":{"name":"bruna","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0"},"headline":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre?","datePublished":"2021-01-18T14:12:33+00:00","dateModified":"2021-01-18T14:17:22+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/"},"wordCount":289,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg","articleSection":["Economia","Jur\u00eddico","Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/","url":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/","name":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre? - Aureum Advocacia","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg","datePublished":"2021-01-18T14:12:33+00:00","dateModified":"2021-01-18T14:17:22+00:00","breadcrumb":{"@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#primaryimage","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2021\/01\/calendario-saude-1170x570-1.jpg","width":1170,"height":570},{"@type":"BreadcrumbList","@id":"https:\/\/aureum.adv.br\/inicio\/2021\/01\/18\/prescricao-intercorrente-na-execucao-fiscal-como-ocorre\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/aureum.adv.br\/inicio\/"},{"@type":"ListItem","position":2,"name":"Prescri\u00e7\u00e3o Intercorrente na Execu\u00e7\u00e3o Fiscal: Como ocorre?"}]},{"@type":"WebSite","@id":"https:\/\/aureum.adv.br\/inicio\/#website","url":"https:\/\/aureum.adv.br\/inicio\/","name":"Aureum Advocacia","description":"Aureum Advocacia Tribut\u00e1ria","publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aureum.adv.br\/inicio\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/aureum.adv.br\/inicio\/#organization","name":"Aureum","url":"https:\/\/aureum.adv.br\/inicio\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/","url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","contentUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/04\/logo_com-fundo.png","width":1080,"height":1400,"caption":"Aureum"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/aureumadvocacia","https:\/\/br.linkedin.com\/company\/aureum-advocacia"]},{"@type":"Person","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0","name":"bruna","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ec30cfb94570b842e7230a0fa0eaf2d45ab44f38f3165e80cf8f0311e64d4bd6?s=96&d=mm&r=g","caption":"bruna"},"url":"https:\/\/aureum.adv.br\/inicio\/author\/bruna\/"}]}},"_links":{"self":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/2623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/comments?post=2623"}],"version-history":[{"count":7,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/2623\/revisions"}],"predecessor-version":[{"id":2631,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/posts\/2623\/revisions\/2631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media\/2625"}],"wp:attachment":[{"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/media?parent=2623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/categories?post=2623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aureum.adv.br\/inicio\/wp-json\/wp\/v2\/tags?post=2623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}