Search

The present study aims to critically analyze the new concept of access to justice beyond courts, in order to assert the importance of due process of law in this specific matter. The study compares the concept of access to justice in the Brazilian Constitution of 1988, centered in the role of the courts, and in the Brazilian Civil Procedure Code of 2015, which promotes the idea of multidoor courthouses. Access to justice beyond courts must observe procedural guarantees and fundamental rights, with no place for setbacks. Owing to this, the study elaborates the concept of extrajudicial due process of law, assembling five elements, which will be studied in the article: a) impartiality and independence; b) external control; c) publicity; d) predictability of proceedings; e) contradictory.

The tax legislation establishes the personal responsibility of the partners, for the tax debts contracted by the company. In the absence of a specific provision in the legislation, however, the jurisprudence established the redirection of tax enforcement as a means of collecting the members, in the above cases. This work, therefore, debug the redirection of the tax execution in the light of the vectors established in the Civil Law (subsidiary regency of the Tax law), and, above all, Due Process of law, in addition to the principle of Tax Justice, since it conflicts juridical order and non-derogable constitutionals precepts.

Copyright of Revista Confluências Culturais is the property of Fundacao Educacional da Regiao de Joinville - FURJ and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)