Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T18:52:37Z No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T18:52:56Z (GMT) No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) / Made available in DSpace on 2018-01-18T18:52:56Z (GMT). No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) Previous issue date: 2017-12-04 / 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. / Este trabalho visa definir a natureza jur??dica das serventias extrajudiciais e de sua remunera????o, os emolumentos, bem como analisar todos os seus fundamentos. O sistema jur??dico vigente n??o ?? claro, por??m uma interpreta????o sistem??tica ?? capaz de afirmar, com seguran??a, a natureza jur??dica de servi??o p??blico aos servi??os notariais e registrais, bem como a natureza jur??dica de taxa aos seus emolumentos. A jurisprud??ncia reconhece a natureza de taxa aos emolumentos, por??m nega a condi????o de servi??o p??blico aos servi??os notariais e registrais, negando-lhes a imunidade tribut??ria.