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Direito Empresarial I aula 16
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<h3><b><span style='mso-fareast-font-family:"Times New Roman"'>Plano de Aula:</span></b><span
style='mso-fareast-font-family:"Times New Roman"'> Extinção da sociedade <o:p></o:p></span></h3>
<h1><span style='mso-fareast-font-family:"Times New Roman"'>DIREITO EMPRESARIAL
I - CCJ0026<o:p></o:p></span></h1>
<div id=accordion>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Título<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p class=MsoNormalstyle='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Extinção
da sociedade <o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Número de Aulas por Semana<o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Número de Semana de Aula<o:p></o:p></span></p>
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<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>16 <o:p></o:p></span></p>
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padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Tema<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Extinção
da sociedade<o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Objetivos<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<div>
<div>
<p class=MsoNormal style='text-align:justify;line-height:15.6pt;background:
#EFEFEF'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";
color:black'>Ao final da aula o aluno deverá ser capaz de: </span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF;punctuation-wrap:
simple;vertical-align:baseline'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>- Identificar o processo de extinção das sociedades;</span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF;punctuation-wrap:
simple;vertical-align:baseline'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";
color:black'>- Compreender o procedimento de dissolução, liquidação e partilha.</span></p>
</div>
</div>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Estrutura do Conteúdo<o:p></o:p></span></p>
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solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<div>
<div>
<p style='margin:0cm;margin-bottom:.0001pt;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Extinção da Sociedade:<br>
A extinção da pessoa jurídica fica <span class=GramE>sujeita</span> a três
fases distintas, quais sejam:<br>
a) dissolução<br>
A dissolução consiste na decisão dos sócios ou acionistas em encerrar a
empresa.<br>
b) liquidação<br>
A liquidação consiste em apurar todo o ativo (converter os bens e direitos em
dinheiro) e pagar todas as obrigações.<br>
c) extinção<br>
A extinção consiste na divisão do acervo líquido (Patrimônio Líquido) aos
sócios ou acionistas.<br>
<br>
Dissolução:<br>
<br>
A dissolução da pessoa jurídica é o ato pelo qual se manifesta vontade ou
obrigação de encerrar a existência de uma empresa individual ou sociedade
empresária.<br>
<br>
Poderá ser definido como o momento em que se decide a sua extinção,
passando-se, imediatamente, à fase de liquidação.<br>
<br>
Essa decisão pode ser tomada por deliberação do titular, sócios ou acionistas,
ou por imposição ou determinação legal do poder público.<br>
Dissolve-se a pessoa jurídica, nos termos do art. 206 da Lei 6.404, de 1976
(Lei das Sociedades por Ações):<br>
<br>
a) De pleno direito;<br>
<br>
b) Por decisão judicial;<br>
<br>
c) Por decisão da autoridade administrativa competente, nos casos e forma
previstos em lei especial.<br>
<br>
Igualmente, o artigos. 51, 1033, 1102 a 1112 da Lei 10.406, de 2002 (Código
Civil) dispõem que as sociedades reputam-se dissolvidas:<br>
<br>
a) Expirado o prazo ajustado da sua duração;<br>
<br>
b) Por quebra da sociedade ou de qualquer dos sócios;<br>
<br>
c) Por mútuo consenso de todos os sócios;<br>
<br>
d) Pela morte de um dos sócios, salvo convenção em contrário a respeito dos que
sobreviverem;<br>
<br>
e) Por vontade de um dos sócios, sendo a sociedade celebrada por tempo
indeterminado.<o:p></o:p></span></p>
</div>
</div>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Aplicação Prática Teórica<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<div>
<p class=MsoNormal style='background:#EFEFEF'><b><span style='font-size:9.0pt;
font-family:"Verdana","sans-serif";mso-fareast-font-family:"Times New Roman";
mso-bidi-font-family:Arial;color:black'>Caso Concreto: </span></b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:
"Times New Roman"'><o:p></o:p></span></p>
<p class=MsoNormal style='line-height:15.6pt;background:#EFEFEF'><span
style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>Determinada
sociedade composta por dois irmãos Pedro e José é uma sociedade empresária
muito promissora no ramo de restaurantes nordestinos. Ocorre que no início do
corrente ano, Pedro foi acometido por uma doença em fase terminal. José teme
que esta sociedade, com a morte de Pedro, se dissolva de pleno direito, por não
conseguir reconstituir a pluralidade em 180 dias. Pedro procura a Dra. Solange,
advogada no ramo do Direito Societário com esta questão. O que a Dra. Solange
respondeu a Pedro?</span><span style='font-family:"Tahoma","sans-serif"'> <o:p></o:p></span></p>
<p class=MsoNormal style='line-height:15.6pt;background:#EFEFEF'><span
style='font-family:"Tahoma","sans-serif"'><o:p> </o:p></span></p>
<p class=MsoNormal style='line-height:15.6pt;background:#EFEFEF'><b
style='mso-bidi-font-weight:normal'><span style='font-family:"Tahoma","sans-serif"'>R:
De acordo com o parágrafo único do artigo 1033,com nova redação dada pela Lei
12.441/2011, não se aplica o inciso IV deste artigo, pois no caso de não ser
reconstituída a pluralidade em 180 dias o sócio remanescente poderá se
transformar em Empresário Individual ou EIRILI, não extinguindo<span
class=GramE> portanto</span>, a empresa.<o:p></o:p></span></b></p>
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<p class=MsoNormal style='line-height:15.6pt;background:#EFEFEF'><b
style='mso-bidi-font-weight:normal'><o:p></o:p></b></p>
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<div>
<p class=MsoNormal style='background:#EFEFEF'><span style='color:black'><o:p> </o:p></span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='color:black'> <o:p></o:p></span></p>
<div>
<p class=MsoNormal style='background:#EFEFEF'><b><span style='font-size:10.0pt;
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color:black'>Questão Objetiva:</span></b><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p>
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<div>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
style='font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";
color:black'>Em relação à liquidação da sociedade é incorreto afirmar:</span><span
style='color:black'><o:p></o:p></span></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
style='font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";
color:black'>a)<span class=GramE> </span>Compete ao liquidante
representar a sociedade e praticar todos os atos necessários à sua liquidação,
inclusive alienar bens móveis ou imóveis, transigir, receber e dar quitação;</span><span
style='color:black'><o:p></o:p></span></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
style='font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";
color:black'>b) As obrigações e a responsabilidade do liquidante regem-se pelos
preceitos peculiares às dos administradores da sociedade liquidanda;<o:p></o:p></span></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
style='color:black'><o:p> </o:p></span></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><b
style='mso-bidi-font-weight:normal'><u><span style='font-size:10.0pt;
line-height:115%;font-family:"Arial","sans-serif";color:black'>c)<span
class=GramE> </span>Respeitados os direitos dos credores preferenciais,
pagará o liquidante as dívidas sociais proporcionalmente, com distinção entre
vencidas e vincendas, mas, em relação a estas, sem desconto; <o:p></o:p></span></u></b></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><b
style='mso-bidi-font-weight:normal'><u><span style='font-size:10.0pt;
line-height:115%;font-family:"Arial","sans-serif";color:black'><o:p><span
style='text-decoration:none'> </span></o:p></span></u></b></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
class=SpellE><b style='mso-bidi-font-weight:normal'><u><span style='font-size:
10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black'>Obs</span></u></b></span><b
style='mso-bidi-font-weight:normal'><u><span style='font-size:10.0pt;
line-height:115%;font-family:"Arial","sans-serif";color:black'>: Art. 1.106. O
pagamento será sem distinção entre vencidas e vincendas, e em relação a estas,
com desconto.<o:p></o:p></span></u></b></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt;line-height:
115%;font-family:"Arial","sans-serif";color:black'><o:p> </o:p></span></b></p>
<p class=MsoNormal style='line-height:115%;background:#EFEFEF'><span
style='font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";
color:black'>d)<span class=GramE> </span>Os sócios podem resolver, por
maioria de votos, antes de ultimada a liquidação, mas depois de pagos os
credores, que o liquidante faça rateios por antecipação da partilha, à medida
em que se apurem os haveres sociais;<br>
e) A liquidação é uma das fases de extinção societária, que sucede a
dissolução.</span><span style='color:black'><o:p></o:p></span></p>
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