Prescrição da Contribuição
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1242-1245 |
Page 1242
A prescrição guarda menores dúvidas em comparação com a decadência, embora o seu prazo frequentemente seja também questionado do ponto de vista legal e prático, se cinco ou dez anos, e em certo momento, de 30 anos (sic). Historicamente, acompanhou a decadência, padeceu e padece das mesmas indefinições.
1891. norma dispositiva - No art. 46, a Lei n. 8.212/1991 estipulava a prescrição do crédito previdenciário. O seu absurdo e discutível prazo original (1960), de 30 anos, prorrogável em várias hipóteses, confirmado duas décadas depois pela Lei n. 6.830/1980 (à vista da EC n. 8/1977, de iniciativa da Administração Pública, pretendendo derrogar o art. 174 do CTN), era lapso de tempo desnecessariamente dilatado.
À vista do então art. 57 da LOPS, prevalecia conclusão coincidente com a imprescritibilidade dos benefícios, embora de difícil sentido prático: o crédito previdenciário desconheceria a decadência, casuísmo rejeitado pelo espírito crítico, antes de examinar o ordenamento jurídico e, até mesmo, a legislação da técnica protetiva.
1892. distinção da decadência - A omissão do legislador de 1960 e a confusão firmada entre os dois institutos jurídicos - decadência e prescrição - à época, levou o órgão gestor a conceber um prazo de decadência trintenário! Na prática, respeitando reverentemente a incompreendida prescrição, esta lhe parecia, no mínimo, gênero do qual a decadência era espécie. Na prática aplicou-se como se a soma dos dois períodos devesse ser de 30 anos. Caso contrário, a Administração Pública ver-se-ia a braços com 60 anos!
Mensurado o período da prescrição da primeira mensalidade incluída no lançamento fiscal e não da data da lavratura deste ou da inscrição da dívida fiscal.
É insofismável o entrechoque entre o bom-senso do dia a dia (a exigir um termo razoável na mente do aplicador da norma) e a incompreensão do fenômeno jurídico contido nessas formas extintivas da obrigação. Não querendo utilizar o verbo "decair" ou com receio do anacrônico "caducar", preferiu-se o "prescrever" e, a partir daí, prosperou a confusão entre os dois institutos.
Page 1243
Se o prazo de prescrição era de 30 anos, não tinha sentido a administração contá-lo do mais antigo mês de competência lançado, como se fazia usualmente (pelo menos, durante três décadas, e até o PCSS) e considerava sensato fazê-lo. Com isso embutia a decadência. Diante da dubiedade do art. 144 da LOPS, sentia-se ali a disciplina de dois prazos, e, não, de um deles em especial.
Na verdade, à época, a leitura correta era a inexistência da decadência (sic) e, uma vez apurado o débito, dispor a autarquia de tantos anos quanto a diferença entre 30 e o período objeto do lançamento.
1893. omissão doutrinária - Na ocasião, ou pelo menos até o advento do CTN, a questão não chamou a...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Direito Previdenciário Procedimental
- Introdução
- Aspectos Científicos
- Princípios aplicáveis
- Características Elementares
- Organismos Decisórios
- Sujeitos da Relação
- Instrução Procedimental
- Questões Prejudiciais
- Nuanças das Decisões
- Provas do Alegado
- Prazos Recursais
- Sessão de Julgamento
- Procedimentos em Espécie
- Justificação Administrativa
- Pedido de Benefício
- Revisão de Cálculo
- Expedientes Voluntários
- Modalidades de Impugnações
- Mandado de Procedimento Fiscal
- Procedimento Fiscal
- Cobrança Administrativa
- Restituição de Contribuições
- Consulta Administrativa
- Revisão de Ofício
- Uniformização dos Julgados
- Conteúdo dos Recursos
- Inquérito Administrativo
- Decadência do Crédito
- Prescrição da Contribuição
- Recolhimento da Contribuição
- Benefício Assistencial
- Devido Processo Legal
- Suspensão de Benefícios
- Ação Regressiva
- Natureza Alimentar
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