Name: EDUARDO CASSEB LÓIS
Type: MSc dissertation
Publication date: 31/05/2017
Advisor:
Name |
Role |
|---|---|
| RICARDO GUEIROS BERNARDES DIAS | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| CLAUDIO PENEDO MADUREIRA | Internal Examiner * |
| RICARDO GUEIROS BERNARDES DIAS | Advisor * |
Summary: The work proposes to approach, initially, the evolution of the concept of legality. Based upon this, it discusses the flexible nature of the aplication of the Law, in the contemporary era and the need to build uniformed legal interpretations, assessing the importance of Public Advocacy assignments: legal consulting, judicial and extrajudicial proceedings, as well as legal internal control of the administrative acting. At this point, it addresses the impact of the new Civil Procedure Code, which adopted the multidoors system and normatized a paradigm change in the resolution of conflicts, demonstrating the need to reduce litigation and encourage self-composition. Therefore, it demonstrates the evolution of the concept of public interest and faces the problem of its indisponibility. Thus, it is necessary to examine the available methods to public lawyers to promote the referred disposition of rights and interests, specifically analyzing the institutes of transaction and composition, specifically in the Tax Law. This evaluation aims at searching, after the confirmation of the lack of effectiveness of the current model, to demonstrate that the application of the referred institutes of self-composition as tools of the concretion of the principles of social pacification, supremacy of public interest and legality is imperious. Furthermore, there is the express adoption, by the Civil Procedure Code, of the stare decisis (precedents) theory, whose duty to observe was legally enacted with the goal to guarantee integrity, coherence and stability of the legal system. In the end, it brings the conclusion that the institutes of composition and transaction in Tax Law must be improved. The first by specific legislation and the second through an attitude change in the Public Administration, which is prohibited to litigate in nonconformity with the legal system.
Key words: Civil Procedure Law. Administrative Law. Tax Law. Public Advocacy. Legality. Public Interest. Transaction. Composition.
