A natureza jur??dica das serventias extrajudicias e de seus emolumentos

• Ano de defesa: 2017
• Autor(a) principal: Silva Filho, Roberto Moreira da
• Orientador(a): Borges, Ant??nio de Moura
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Cat??lica de Bras??lia
• Programa de Pós-Graduação: Programa Strictu Sensu em Direito
• Departamento: Escola de Humanidade e Direito
• País: Brasil
• Palavras-chave em Português: Direito tribut??rio; Imunidade tribut??ria; Serventias extrajudiciais; Emolumentos
• Área do conhecimento CNPq: DIREITO
• Resumo em Inglês: This work aims to define the legal nature of out-of-court services and their remuneration, emoluments, as well as to analyze all its foundations. The legal system in force is not clear, but a systematic interpretation is able to assert, with certainty, the legal nature of public service to notary and registry services, as well as the legal nature of fee to their emoluments. The jurisprudence recognizes the nature of tax to the emoluments, but denies the condition of public service to the notary and registry services, denying them the tax immunity.
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/2338

This work aims to define the legal nature of out-of-court services and their remuneration, emoluments, as well as to analyze all its foundations. The legal system in force is not clear, but a systematic interpretation is able to assert, with certainty, the legal nature of public service to notary and registry services, as well as the legal nature of fee to their emoluments. The jurisprudence recognizes the nature of tax to the emoluments, but denies the condition of public service to the notary and registry services, denying them the tax immunity.