In cases where there is no preventive guidance and the taxpayer is faced with administrative costs and tax executions, the legal opinion is also prepared with the aim of providing information that provides the company with legal certainty in its tax behaviour, in addition to information on the possibility of other effects, such as the suspension of the deadline for payment of the tax and the nullity of the tax exemption. This notice exists when it is not only mandatory, but also obliges the applicant to follow it. By way of example, we mention the opinions of the Attorney General of the Union, which are subject to the approval of the President of the Republic (Supplementary Law No. 73/93, Article 40, § 1), which binds the entire federal public administration. In addition, you will present the favorable and unfavorable teaching understandings on this topic and how the legal understanding has been consolidated. 5) Evaluators are called upon to prepare a text that will “comfort” an administrative decision within the executive or promote the treatment of a bill, whether in terms of form (constitutionality, legality) or convenience. 6. “However, opinion creators should pay more attention than in the past to the questions that need to be asked and the extent to which they should rely on other lawyers in their office to prepare an opinion. If a problem arises and they know that relevant information is available in their company, they should look at it and not rely solely on other people`s conclusive statements about their content. “The work of the lawyer as an auditor unfolds only in its concrete character when he fulfills all the commandments of the Decágolo formulated by the Uruguayan master: `Study, think, work, fight, be loyal, tolerate, have patience, have faith, forget and love your profession`7. If independence is the necessary and indispensable condition for the exercise of the right, the hearing lawyer works with the prerogatives of the judge, thus increasing his responsibility of conscience. In the exercise of legal control, it no longer has the right of the ruling class or the right that serves the interests of that class; But above all, those that are relevant are the values and rules of professional behavior. Therefore, one cannot distort one`s destiny, for if he does, he will marginalize the transcendent.8 The bite of consciousness determines the degree of technique that defines the class of lawyers.
It must be understood that the values associated with the work of legal review are those that may always be in danger because they are those of the class itself.9 At the same time, these values must be honestly and competently taken into account and evaluated in the same way in a true symbiosis between lawyer and judge. The values assessed by the statutory auditor must really be preserved, taking into account the zeal of the case in favour of the client and at the same time assuming that justice can be done in the preparation of the report. The less blood is used, as a synonym for passion, and the more the brain is used as a synonym for reason, the more the quasi-judicial function will take into account the relevant values and the decision (report) can certainly be better produced. In translating the values or the internal implementation of conscience into the report, the legal auditor cannot avoid appreciating both the dignity of the function and the dignity of what is being examined and which has as its main objective. As an example, we have Declaration AM-06, which put an end to banking secrecy in credit transactions involving public funds. 1. “The standard to which lawyers are bound when preparing expert opinions is customary care. For most purposes, usual care includes a national standard. “21 GLAZER, Donald; FELD, Arthur. Opinions without litigation can be a risky endeavor.
Business Law Today, Vol.14, n.6, pp.37-43, Jul-Aug.2005. Mandatory legal advice occurs when there is a rule that determines your claim. For example, in the rite of tendering provided for in article 38, only one paragraph of Law 8.666/93, which aims to avoid deficiencies that lead to the nullity of the tendering process. U.S. courts decided important cases before 2004, and said work reproduced twenty-five of these Praetorian decisions, always taking into account the responsibility of the lawyer in the preparation of the legal opinion. 7. “Opinions should avoid explicitly stating in their expert letters that they are not aware of it (or that they have not noticed anything that leads them to believe that there are inaccuracies in the statements of fact or certificates on which they rely). Such statements can be read as negative insurance and, if false, can serve as the basis for a claim, even if all the opinions expressed are correct.
It must contain the references consulted, such as books, websites, decisions, etc. Due diligence is a measure of prudence, activity or attendance, as one would expect, and is generally performed by a reasonable and prudent person in certain circumstances; Not measured by an absolute standard, but according to the relative facts of a particular case.4 “Ein schriftliches Dokument, in dem ein Anwalt sein Verständnis des Rechts in Bezug auf angenommene Tatsachen zur Kenntnis bringt”. And I showed him the necessary complement or explanation: “Der Anwalt kann ein privater Anwalt oder Anwalt sein, der den Staat oder eine andere staatliche Stelle vertritt. Private Anwälte erstellen häufig Rechtsgutachten über das Eigentum an Immobilien oder Mineralien, den Versicherungsschutz und Unternehmenstransaktionen. A party may have the right to rely on legal advice, depending on factors such as the identity of the parties to whom the notice was addressed and the law to which such notices are subject”11. d) The legal opinion must be written and fulfilled with its essential characteristics, namely correction, clarity and timing;18 While we were waiting for the tea and biscuits, which we had requested, Gustavo asked me with strong Paraná diction about the differences between the work provided by lawyers, known as legal or legal advice or legal advice, due diligence and legal review.