Although the STJ's position is not so well consolidated

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Mandatory precedent was established, the dominant jurisprudence is that the exemption is also applicable to IRPF which, otherwise, would apply to retirement plan proceeds. toilet. Good precedents in this sense are Special Appeal and Special Appeal. Finally, the last issue to be considered in the context of these disputes is that of prescription and, consequently, the initial term of the refund of overpaid IRPF. This, in fact, is the most controversial of the matters that is repeatedly discussed in several of the decisions cited in this text.

Given this diversity of positions on the subject, the one adopted by the STJ will be considered prevalent, even though, unlike other cases, it has not spread through the lower courts in an almost universal way. In fact, in the 1st Panel of the STJ, Special Appeal nº 1.469.825/RS  [30] and Special Appeal were judged , respectively EX Mobile Phone Numbers reported by ministers Gurgel de Faria and Sérgio Kukina, with grounds remarkably similar. In both cases, the rapporteurs, unanimously, applied by analogy article of Federal Law the Civil Code  under the argument that analogy is permitted due to the absence of an express provision of the CTN on prescription for the incapacitated.



It is concluded, then, in the respective rulings, that the initial term for the repetition of debt in cases of mental alienation is the date of diagnosis of the serious illness, regardless of the period that elapsed between this milestone and the filing of the action. A similar conclusion was adopted by the 2nd Panel, also unanimously, under the report of Minister Assusete Magalhães, in the judgment of the Internal Appeal in Special Appeal  even in a case in which the serious illness is severe heart disease , and not mental alienation. In this case, the following is stated in the menu.