Launch by Ratification. What is the scope of the application of Precedent 555 of the STJ to guarantee Legal Security

Abstract

The Superior Court of Justice, through Precedent 555, points out 3 (three) requirements so that the statute of limitations, in entries by approval, is counted from the date of occurrence of the triggering event (art. 150, § 4º - CTN): declaration of debt, payment and good faith. The absence of one of these requirements transfers the suspension of this period to the beginning of the following financial year (art. 173, item I of the CTN). The general objective
of the study is to find out the scope of Precedent 555 of the STJ, within the scope of ICMS. In which cases the statute of limitations is counted based on the data on the occurrence of the triggering event and in which cases the statute of limitations is counted from the following fiscal year. The methodology applied was the exploratory deductive method, as analyzing some cases, especially tax benefits declared unconstitutional, Difference in rates - DIFAL and Special Regimes, it was possible to verify in which cases there was launch, payment and, mainly, good faith on the part of the taxpayer. Thus, the following conclusion was reached: the deadline provided for in art. 173, I of the CTN applies in addition to cases of fraud, evasion and conclusion, to cases in which there was a lack of declaration and payment for each specific triggering event. However, even in cases where the tax collector does not make the assessment correctly and the administration needs to register the difference, due to the fact that the taxpayer did not hide the triggering event from the tax authorities, characterizing good faith, I understand that the statute of limitations should be as provided for in art. 150, § 4 - CTN.