PRESCRI？？O E CRéDITO TRIBUTáRIO

The present article aims at conducting an analysis of the prescription of tax credit after the understandings established by the Supreme Court of Justice on the Themes 896 and 566. It should be emphasized the relevance of the issue to be addressed, considering the prescription of tax credit ends the right to the credit itself. The theme is to be addressed on the basis of a thorough analysis of the case law understandings of the Supreme Court of Justice, as wella as through court decisions issued on the theme, with emphasis on municipal taxes and the decisions faced by the City of Pelotas. We aim to present the consequences of the application of understandings established by the Supreme Court of Justice in the judgement of the demands in which the tax prescription is discussed, with suggestions to avoid the prescritpion of credit in hypothesis of installment of payment and finishing through contributions with the purpose of suspending the prescription of tax credits in the hypotheses reached by the Theme 566 application.