Post by account_disabled on Mar 12, 2024 5:40:23 GMT
With this conjecture currently the fundamental basis for decreeing the prescription continues to be article sole paragraph I of the CTN as amended by of the aforementioned legal provision:
“ Art. The action for the collection of tax credit expires in five years counting from the date of its definitive constitution.
Single paragraph. The prescription is interrupted:
I – by the order of the judge ordering the summons in tax enforcement; Wording given by Lcp of
II – for the judicial protest;
III – for any judicial act that constitutes the debtor’s default;
IV – for any unequivocal act even if extrajudicial Phone Number Data that results in recognition of the debt by the debtor.”
Furthermore it is essential to mention the judgment of Resp. RS under the repetitive appeals system relating to the interpretation of article of the LEF which objectively delimited the milestones related to the flow of intercurrent prescription with the following theses being established in verbis :
Theses judged for the purposes of arts. et seq. of CPC art. -C of CPC: .. The period of one year of suspension of the process and the respective statute of limitations provided for in art. and of Law no. . – LEF begins automatically on the date of the Public Treasury's acknowledgment of the non-location of the debtor or the non-existence of seizable assets at the address provided with without prejudice to this automatic count the magistrate's duty to declare that the suspension has occurred execution;
Without prejudice to the provisions of item .. in cases of tax execution to collect active debt of a tax nature whose order ordering the summons was issued before the validity of Complementary Law no. after of valid summons even if public notice immediately after the first unsuccessful attempt to locate seizable assets the Judge will declare the execution suspended.
Without prejudice to the provisions of item .. in the case of tax execution for the collection of active debt of a tax nature whose order ordering the summons was issued under Complementary Law no. and any active debt of a non-tax nature immediately after the first unsuccessful attempt to summon the debtor or locate seizable assets the Judge will declare the execution suspended.
“ Art. The action for the collection of tax credit expires in five years counting from the date of its definitive constitution.
Single paragraph. The prescription is interrupted:
I – by the order of the judge ordering the summons in tax enforcement; Wording given by Lcp of
II – for the judicial protest;
III – for any judicial act that constitutes the debtor’s default;
IV – for any unequivocal act even if extrajudicial Phone Number Data that results in recognition of the debt by the debtor.”
Furthermore it is essential to mention the judgment of Resp. RS under the repetitive appeals system relating to the interpretation of article of the LEF which objectively delimited the milestones related to the flow of intercurrent prescription with the following theses being established in verbis :
Theses judged for the purposes of arts. et seq. of CPC art. -C of CPC: .. The period of one year of suspension of the process and the respective statute of limitations provided for in art. and of Law no. . – LEF begins automatically on the date of the Public Treasury's acknowledgment of the non-location of the debtor or the non-existence of seizable assets at the address provided with without prejudice to this automatic count the magistrate's duty to declare that the suspension has occurred execution;
Without prejudice to the provisions of item .. in cases of tax execution to collect active debt of a tax nature whose order ordering the summons was issued before the validity of Complementary Law no. after of valid summons even if public notice immediately after the first unsuccessful attempt to locate seizable assets the Judge will declare the execution suspended.
Without prejudice to the provisions of item .. in the case of tax execution for the collection of active debt of a tax nature whose order ordering the summons was issued under Complementary Law no. and any active debt of a non-tax nature immediately after the first unsuccessful attempt to summon the debtor or locate seizable assets the Judge will declare the execution suspended.