Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:21:54Z No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:22:06Z (GMT) No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) / Made available in DSpace on 2017-08-07T17:22:06Z (GMT). No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) Previous issue date: 2014-11-27 / The Corporations Act provides for the establishment of controlling and controlled companies, notoriously known as the doctrine Holding and Operating, these expressions that have originated in England and the United States. Attempts to demonstrate that the system of controlling and controlled regarding the business companies is applied to Social Interest Entities Third Sector, such as civic associations and nonprofit social, and private foundations, assuming the same Holding position, with effective exercise control, directly or through another company of one or more subsidiaries, including business corporations. The corporation formed by Social Interest Holding and subsidiaries entrepreneurs seeking to achieve positive economic results, revenues and surpluses, such as maintenance and development of its principal purposes mechanism, but is totally uninterested in profit-making as a means of distributing wealth among its officers or members, enabling you to verify the absence of entrepreneurial character. Still tries to show that the tax immunity inherent in the tax Social Interest Entity disposed in the Constitution, understood the property, income and services, can be extended to subsidiaries entrepreneurs from exercising economic activities related to the essential purposes of the Holding and reverse the positive economic results, which imposes limits on Corporate Structure, on the principles of reasonableness and proportionality. Enable free or more affordable to the population, but not modest, due to the good pleasure of immunity, no meaning without authorization backers to vilify free competition and economic order. Even as the mens legis own presumed dominance of the market when it has the capacity to alter unilateral or coordinated their conditions, or control 20 % or more of the relevant market, this percentage may be modified by Cade discretion, to specific sectors of the economy. / A Lei de Sociedades por A????es prev?? a constitui????o de sociedades controladora e controlada, notoriamente conhecidas na doutrina como Holding e Operating, express??es estas que t??m a origem na Inglaterra e nos Estados Unidos. Tenta-se demonstrar que o sistema de controladora e controlada concernente ??s sociedades empres??rias ?? aplicado ??s Entidades de Interesse Social do Terceiro Setor, tais como as associa????es civis sem fins lucrativos e de natureza social, e as funda????es de direito privado, assumindo a mesma a posi????o de Holding, com efetivo exerc??cio de controle, direto ou atrav??s de outra sociedade, de uma ou mais sociedades controladas, inclusive, empres??rias. A corpora????o formada pela Holding de Interesse Social e sociedades empres??rias controladas busca a obten????o de resultados econ??micos positivos, rendas e super??vits, como mecanismo de manuten????o e desenvolvimento de suas finalidades principais, mas ?? totalmente desinteressada na obten????o de lucro como meio de distribui????o de riquezas entre seus administradores ou associados, o que permite verificar a aus??ncia de car??ter empresarial. Tenta-se ainda mostrar que a imunidade tribut??ria inerente a impostos da Entidade de Interesse Social disposta na Constitui????o da Rep??blica, compreendida ao patrim??nio, renda e servi??os, pode ser estendida ??s sociedades empres??rias controladas, desde que exer??am atividades econ??micas relacionadas ??s finalidades essenciais da Holding e revertam os resultados econ??micos positivos, o que imp??e limites ?? Estrutura Corporativa, diante dos princ??pios da razoabilidade e proporcionalidade.