THE TAX EXECUTIONS' PRESCRIPTION AND THE PROCEDURAL COOPERATIVE MODEL/A PRESCRICAO DAS EXECUCOES FISCAIS E O MODELO COOPERATIVO PROCESSUAL

This article aims to contextualize the Civil Procedure Code's cooperative model in tax executions for the recognition of tax prescription. It is a doctrinal and jurisprudential analysis that presents the new perspective of the Civil Procedure Code, the characteristics of tax prescription and the recents judgments of the Courts. The article concludes that the application of the cooperative procedural model allows the verification of prescription in tax executions, in primacy with the principles of the reasonable length of process and the legal certainty. Keywords: Tax prescription; Tax executions; Cooperative process model. O presente artigo objetiva contextualizar o modelo cooperativo do Codigo de Processo Civil nas execucoes fiscais para o reconhecimento da prescricao tributaria. Trata-se de uma analise doutrinaria e jurisprudencial que apresenta a nova perspectiva do Codigo, as caracteristicas da prescricao tributaria e os julgados recentes dos Tribunais. O artigo conclui que a aplicacao do modelo cooperativo processual permite a verificacao da prescricao tributaria nas execucoes fiscais, em primazia com os principios da razoavel duracao do processo e da seguranca juridica. Palavras-chave: Prescricao tributaria; Execucoes fiscais; Modelo processual cooperativo.