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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2202 |
| Date | 27 November 2014 |
| Creators | Queiroz Filho, Adair Siqueira de |
| Contributors | Paes, Jos?? Eduardo Sabo |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
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