Imunidade recíproca: a impossibilidade de incidência de impostos sobre serviços notariais e de registro

Abstract

Given the unique legal nature of the notary services, a discussion arises about the possibility or not of imposing imposts on such services. In view of this, the objective of this work will be to address why notary services should be covered by the tax exemptions given to Governmental entities. For this, an analysis of the tax exemption will be made, presenting its definition, species, classifications and relevant characteristics. As well as will be made a specific study about the tax exemptions given to Governmental entities. Then, will be explained the legal nature of the notary services, that should not be confused as private companies providing public services by grant or permission. Furthermore, will be shown that the Supreme Court decided that the emoluments have legal nature of taxes, one of the reasons why it is impossible to impose imposts on them, as well as the incidence hypothesis of both taxes, and a possible double taxation. Finally, the work will demonstrate the impossibility of charging taxes on notary services.