O RECONHECIMENTO DA APLICABILIDADE DO INSTITUTO DA PRESCRIÇÃO INTERCORRENTE EM CRÉDITOS DE NATUREZA ADUANEIRA

Abstract

This article aims to analyze the recognition of the applicability of the institute of intercurrent prescription in administrative processes that have as subject of discussion credits of a customs nature, suspended for a period exceeding 3 (three) years. In this sense, the research seeks to analyze the recognition of intercurrent prescription in the administrative process of a customs nature from the perspective of the provisions of § 1 of art. 1 of Law no. 9,873/1999, which establishes the limitation period for the exercise of punitive action by the Federal Public Administration, direct and indirect, as well as in the event of violation of the principle of reasonable duration of the process, regulated in inc. LXXVIII, of art. 5th, of the CF and the violation of the principle of efficiency that governs Public Administration, provided for in art. 37, of the CF and recent higher court rulings that deal with the matter. Thus, there was a need to carry out a study on the customs administrative nature of credit and the inapplicability of Precedent 11 of CARF and Article 5 of Law no. 9,873/1999 to processes that discuss customs matters and other non-tax credits. This is because, although interconnected, the fields of study of customs and tax law are supported by distinct regulatory regimes, using literary works, magazines, articles, case law and official documents.