O TEMPO E O PRIMADO DA (IN) SEGURANÇA JURÍDICA: ANÁLISE DA PRESCRIÇÃO INTERCORRENTE NO PROCESSO ADMINISTRATIVO FISCAL THE TIME AND PRIMACY OF LEGAL (IN) SECURITY: ANALYSIS OF THE INTERCURRENT PRESCRIPTION IN THE TAX ADMINISTRATIVE PROCESS

Abstract

When we think about the effectiveness of justice, we not only envisage its
implementation, but above all its implementation in a timely manner. Therefore, time for justice and consequently for the process is a fundamental right, otherwise failure to respect it will result in harm to the disputing parties. Constitutional Amendment 45/2004, when introducing article 5, item LXXVIII to the CF, inserted the fundamental guarantee of the reasonable duration of the process, however in the tax area there are constant delays in judgments at the administrative level, which weakens the legitimate expectations of taxpayers. Therefore, based on the deductive method and bibliographical and jurisprudential analysis, this work sought to examine the impact of time on administrative tax demands, especially from the perspective of the occurrence of intercurrent prescription and its consequent influence on the primacy of security legal. The results indicate that, in addition to being reckless for legal security, the delay in resolving administrative tax conflicts advocates eternal legal relationships, weakening the main scope of the rule of law, which is social pacification.