La prescripción es un instituto jurídico por el cual el transcurso del tiempo produce el efecto de consolidar las situaciones de hecho, permitiendo la extinción de los derechos o la adquisición de las cosas ajenas. En el Derecho anglosajón se le conoce como statute of limitations. Muchas veces la utilización de la palabra prescripción en Derecho no se limita a la acepción de prescripción extintiva o liberatoria, mediante la cual no se pierde el derecho de ejercer una acción por el transcurso del tiempo. "El tiempo lleva a la consolidación de cierto derechos o a la pérdida de los mismos".

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Statutes of limitations are laws passed by legislative bodies in common law systems to set the maximum time after an event within which legal proceedings may be initiated. When the period of time specified in a statute of limitations passes, a claim might no longer be filed, or, if filed, may be liable to be struck out if the defence to that claim is, or includes, that it is statute barred as having been filed after the limitations period. The intention of these laws is to facilitate resolution within a "reasonable" length of time. What period of time is considered "reasonable" varies from country to country, and within countries such as the United States from state to state, and within countries and states from civil or criminal action to civil or criminal action. Some countries, and some crimes (depending on the country), have no statute of limitations whatsoever. In civil law (legal system) systems, similar provisions are typically part of their civil or criminal codes and known collectively as periods of prescription. The cause of action dictates the statute of limitations, which can be reduced (or extended) to ensure a fair trial. When a statute of limitations expires in a criminal case, the courts no longer have jurisdiction. Analysis of a statute of limitations includes the examination of any associated statute of repose, tolling provisions, and exclusions.

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