Lei complementar nº 118/2005: as alterações introduzidas no prazo para repetição de indébito e o posicionamento dos tribunais superiores

Abstract

This research aimed to examine the consequences of the advent of Complementary Law nº 118 of February 9, 2005. This norm changed the starting date for the period for proposition actions for restitution as taxes subject to self-assessment and reduced the statute of limitations from ten to five years. Initially, we made a study of the fundamental concepts for understanding of the subject, which they are the tax obligation, the tax credit and the assessment. The fundamentals of existence of restitution, and made clarification about the nature of the term set out on the article 168, I of the Tax Code. Thorough analysis was made of the action for restitution of undue, the assumptions on which it is possible to request the repayment and time in general to sue. Also analyzed the attitude adopted by the Superior Court at time of publication of LC 118/2005the call thesis of "five plus five". Finally, analysis of the innovations brought by that rule, and the scope he owned was made. It was concluded that the rule in question is not interpretive, it substantially changed the prevailing understanding in the jurisprudence and cannot has retroactively effect as the legislature intended. Finally, has been made a study of the attitude adopted by the Superior Court and the Federal Supreme Court on the applicability of the law.