What are the situations that can lead to the suspension of the tax credit? Moratorium Deposit of the full amount Administrative appeal Granting of ...

What are the situations that can lead to the suspension of the tax credit?
Moratorium
Deposit of the full amount
Administrative appeal
Granting of an injunction in a writ of mandamus
Granting of a preliminary injunction or anticipatory relief in other types of judicial action
Installment payment
The tax credit can be suspended in the situations expressly provided for in article 151 of the CTN.
The deposit only suspends the enforceability of the tax credit if it is full and in cash.
The STF's Binding Precedent No. 28 seeks to avoid the incidence of the principle of solve et repete ('pay and then claim').
If the taxpayer obtains a favorable decision in the administrative process, the credit will be extinguished.
The payment of a fine does not imply the full payment of the tax credit.
The compensation can occur in overdue or future credits, provided that there is a specific law enacted by the competent political entity to institute the tax.
The remission can only be granted by specific law and represents the forgiveness of the tax credit.
The prescription and the decadence must be disciplined by a general norm, reserved for the Complementary Law, being unconstitutional the laws of the political entities that extend the prescription and decadence periods of their taxes.
The statute of limitations means the loss of the right of the tax authorities to collect the tax credit through the tax action.
The statute of limitations period is five years and has as its final term the judge's decision that determines the citation in tax execution.