{"id":4538,"date":"2023-02-23T16:58:19","date_gmt":"2023-02-23T19:58:19","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4538"},"modified":"2023-02-23T16:59:13","modified_gmt":"2023-02-23T19:59:13","slug":"stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/","title":{"rendered":"STF: prescri\u00e7\u00e3o intercorrente na a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal \u00e9 v\u00e1lida e constitucional."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4538\" class=\"elementor elementor-4538\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4e284f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e284f9\" 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-c97b050\" data-id=\"c97b050\" 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-bd81737 elementor-widget elementor-widget-text-editor\" data-id=\"bd81737\" 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;\">O Supremo Tribunal Federal, ao julgar o tema de n. 390, da repercuss\u00e3o geral, validou o \u00a7 4\u00ba, do art. 40, da Lei n. 6.830\/1980 &#8211; Lei de Execu\u00e7\u00f5es Fiscais, que regulamenta a decreta\u00e7\u00e3o da prescri\u00e7\u00e3o intercorrente nas a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal.<\/p>\n<p style=\"text-align: justify;\">A discuss\u00e3o se pautava na alega\u00e7\u00e3o de que a prescri\u00e7\u00e3o intercorrente seria mat\u00e9ria reservada \u00e0 lei complementar, e a Lei n. 6.830\/1980, lei ordin\u00e1ria, n\u00e3o teria o cond\u00e3o de regular o tema, conforme previs\u00e3o do art. 146, III, &#8220;b&#8221;, da Constitui\u00e7\u00e3o Federal.<\/p>\n<p style=\"text-align: justify;\">Entretanto, de acordo com o relator da controv\u00e9rsia, ministro Lu\u00eds Roberto Barroso, n\u00e3o h\u00e1 nenhuma inconstitucionalidade presente no \u00a7 4\u00ba, do art. 40, da Lei de Execu\u00e7\u00f5es Fiscais. Isto, pois, a lei ordin\u00e1ria que regulamenta a prescri\u00e7\u00e3o intercorrente \u00e9 apenas uma transposi\u00e7\u00e3o do modelo j\u00e1 definido pelo art. 174, do C\u00f3digo Tribut\u00e1rio Nacional, que foi recepcionado com o car\u00e1ter de lei complementar ap\u00f3s o advento da Constitui\u00e7\u00e3o Federal de 1988.<\/p>\n<p style=\"text-align: justify;\">Ao final, restou fixada a seguinte tese: &#8220;<em>\u00c9 constitucional o art. 40 da Lei n\u00ba 6.830\/1980 (Lei de Execu\u00e7\u00f5es Fiscais \u2013 LEF), tendo natureza processual o prazo de 1 (um) ano de suspens\u00e3o da execu\u00e7\u00e3o fiscal. Ap\u00f3s o decurso desse prazo, inicia-se automaticamente a contagem do prazo prescricional tribut\u00e1rio de 5 (cinco) anos.<\/em>&#8220;.<\/p>\n<p style=\"text-align: justify;\">Rememora-se aqui que a prescri\u00e7\u00e3o intercorrente permite que, decorridos cinco anos do arquivamento provis\u00f3rio da execu\u00e7\u00e3o fiscal &#8211; ap\u00f3s n\u00e3o serem localizados bens para a penhora -, o cr\u00e9dito tribut\u00e1rio seja considerado prescrito, acarretando extin\u00e7\u00e3o do processo de execu\u00e7\u00e3o.<\/p>\n<p style=\"text-align: justify;\">Este tipo de prescri\u00e7\u00e3o ocorre com frequ\u00eancia nos processos tribut\u00e1rios em tr\u00e2mite por todo o pa\u00eds. Saiba se a sua execu\u00e7\u00e3o fiscal pode ser extinta pela prescri\u00e7\u00e3o intercorrente entrando em contato com os especialistas da Aureum Advocacia.<\/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>O Supremo Tribunal Federal, ao julgar o tema de n. 390, da repercuss\u00e3o geral, validou o \u00a7 4\u00ba, do art. 40, da Lei n. 6.830\/1980 &#8211; Lei de Execu\u00e7\u00f5es Fiscais, que regulamenta a decreta\u00e7\u00e3o da prescri\u00e7\u00e3o intercorrente nas a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal. A discuss\u00e3o se pautava na alega\u00e7\u00e3o de que a prescri\u00e7\u00e3o intercorrente seria mat\u00e9ria reservada \u00e0 lei complementar, e a Lei n. 6.830\/1980, lei ordin\u00e1ria, n\u00e3o teria o cond\u00e3o de regular o tema, conforme previs\u00e3o do art. 146, III, &#8220;b&#8221;, da Constitui\u00e7\u00e3o Federal. Entretanto, de acordo com o relator da controv\u00e9rsia, ministro Lu\u00eds Roberto Barroso, n\u00e3o h\u00e1 nenhuma inconstitucionalidade presente no \u00a7 4\u00ba, do art. 40, da Lei de Execu\u00e7\u00f5es Fiscais. Isto, pois, a lei ordin\u00e1ria que&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF: prescri\u00e7\u00e3o intercorrente na a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal \u00e9 v\u00e1lida e constitucional. - 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\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF: prescri\u00e7\u00e3o intercorrente na a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal \u00e9 v\u00e1lida e constitucional. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal, ao julgar o tema de n. 390, da repercuss\u00e3o geral, validou o \u00a7 4\u00ba, do art. 40, da Lei n. 6.830\/1980 &#8211; Lei de Execu\u00e7\u00f5es Fiscais, que regulamenta a decreta\u00e7\u00e3o da prescri\u00e7\u00e3o intercorrente nas a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal. A discuss\u00e3o se pautava na alega\u00e7\u00e3o de que a prescri\u00e7\u00e3o intercorrente seria mat\u00e9ria reservada \u00e0 lei complementar, e a Lei n. 6.830\/1980, lei ordin\u00e1ria, n\u00e3o teria o cond\u00e3o de regular o tema, conforme previs\u00e3o do art. 146, III, &#8220;b&#8221;, da Constitui\u00e7\u00e3o Federal. Entretanto, de acordo com o relator da controv\u00e9rsia, ministro Lu\u00eds Roberto Barroso, n\u00e3o h\u00e1 nenhuma inconstitucionalidade presente no \u00a7 4\u00ba, do art. 40, da Lei de Execu\u00e7\u00f5es Fiscais. Isto, pois, a lei ordin\u00e1ria que&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\" \/>\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=\"2023-02-23T19:58:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-23T19:59:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/02\/Prescricao.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STF: prescri\u00e7\u00e3o intercorrente na a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal \u00e9 v\u00e1lida e constitucional.\",\"datePublished\":\"2023-02-23T19:58:19+00:00\",\"dateModified\":\"2023-02-23T19:59:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\"},\"wordCount\":326,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2023\/02\/Prescricao.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2023\/02\/23\/stf-prescricao-intercorrente-na-acao-de-execucao-fiscal-e-valida-e-constitucional\/\",\"name\":\"STF: prescri\u00e7\u00e3o intercorrente na a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal \u00e9 v\u00e1lida e constitucional. - 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A discuss\u00e3o se pautava na alega\u00e7\u00e3o de que a prescri\u00e7\u00e3o intercorrente seria mat\u00e9ria reservada \u00e0 lei complementar, e a Lei n. 6.830\/1980, lei ordin\u00e1ria, n\u00e3o teria o cond\u00e3o de regular o tema, conforme previs\u00e3o do art. 146, III, &#8220;b&#8221;, da Constitui\u00e7\u00e3o Federal. Entretanto, de acordo com o relator da controv\u00e9rsia, ministro Lu\u00eds Roberto Barroso, n\u00e3o h\u00e1 nenhuma inconstitucionalidade presente no \u00a7 4\u00ba, do art. 40, da Lei de Execu\u00e7\u00f5es Fiscais. 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