Acceso usuarios
José Ildo de Souza Junior
, Eduardo Soares de Melo
The purpose of this article is to investigate whether the need for indication, by the judge, of the time frames adopted when recognizing intercurrent prescription in tax executions, determined in a thesis signed by the Superior Court of Justice in trial submitted to the systematic of repetitive appeals, is a requirement compatible with the constitutional model of process. The need for delimitation of time frames is analyzed not only in the recognition, but also in the removal of prescription, especially in the light of the principles of motivation of judicial decisions and isonomy. Therefore, the deductive method is adopted, exposing the premises of the reasoning in a descriptive way and with bibliographic and jurisprudential support.
The purpose of this article is to investigate whether the need for indication, by the judge, of the time frames adopted when recognizing intercurrent prescription in tax executions, determined in a thesis signed by the Superior Court of Justice in trial submitted to the systematic of repetitive appeals, is a requirement compatible with the constitutional model of process. The need for delimitation of time frames is analyzed not only in the recognition, but also in the removal of prescription, especially in the light of the principles of motivation of judicial decisions and isonomy. Therefore, the deductive method is adopted, exposing the premises of the reasoning in a descriptive way and with bibliographic support.
O propósito deste artigo é investigar se a necessidade de indicação, pelo juiz, dos marcos temporais adotados quando reconhece prescrição intercorrente em execuções fiscais, determinada em tese firmada pelo Superior Tribunal de Justiça em julgamento submetido à sistemática dos recursos repetitivos, é uma exigência compatível com o modelo constitucional de processo. A necessidade de delimitação dos marcos temporais é analisada não apenas no reconhecimento, mas também no afastamento da prescrição, notadamente à luz dos princípios da motivação das decisões judiciais e da isonomia. Para tanto, adota-se o método dedutivo, expondo-se as premissas do raciocínio de forma descritiva e com suporte bibliográfico.
