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<div class=WordSection1>
<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"'> Obrigações Profissionais do
Empresário<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=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Obrigações
Profissionais do Empresário<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>
</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 class=GramE><span
style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:
"Times New Roman"'>4</span></span><span style='font-size:9.0pt;font-family:
"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'> <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'>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"'>Obrigações
Profissionais do Empresário<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;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>O aluno
deverá ser capaz de:</span><span style='color:black'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>- Conhecer
as obrigações profissionais do empresário;</span><span style='color:black'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>-
Compreender a importância do registro para a regularidade do exercício da
atividade empresarial;</span><span style='color:black'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif";color:black'>-
Verificar a escrituração regular, conhecer os livros do empresário e as <span
class=SpellE>conseqüências</span> da não observância das obrigações.</span><span
style='color:black'><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'>Estrutura do Conteúdo<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;background:#EFEFEF'><b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Obrigações
profissionais do empresário.</span></b><span style='font-size:16.0pt;
font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>&nbsp;</span><span
style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Registro Público de
Empresas Mercantis:</span></b><span style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Antes do início da
atividade empresarial é obrigatório o arquivamento dos atos constitutivos da
empresa no Registro Público de Empresas Mercantis, de acordo com o artigo 967
do Código Civil. Importante destacar a bifurcação existente em relação ao
registro: o empresário e a sociedade empresária realização o registro junto ao
Registro Público de Empresas Mercantis, enquanto as sociedades simples
vinculam-se ao Cartório Civil de Pessoa Jurídica. O registro das empresas de
exercem atividade economicamente organizada está disciplinada na Lei
8.934/1994.</span><span style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>&nbsp;</span><span
style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Escrituração Regular:
Livros do Empresário. Contabilidade. Não observância das obrigações:
desdobramentos:</span></b><span style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>&nbsp;</span><span
style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>A manutenção da
escrituração regular é obrigatória de acordo com o artigo 1.179 do Código Civil
e possui natureza <span class=SpellE><span class=GramE>gerencial,</span>onde</span>
o empresário pode verificar os resultados obtidos e redirecionar esforços para
o próximo exercício , natureza fiscal, onde verificam o cumprimento da
legislação vigente acerca do recolhimento obrigatório dos impostos, inerentes a
sua atividade e de&nbsp;&nbsp;natureza documental, onde há o registro dos
eventos contábeis, descrevendo os acontecimentos financeiros e contábeis
relevantes da empresa, possuindo fé pública após autenticação no Registro
Público de Empresas Mercantis.</span><span style='font-size:16.0pt;font-family:
"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>O artigo 1.180 do
Código Civil torna <span class=GramE>obrigatório a manutenção do Livro Diário,
podendo</span>, caso a empresa seja microempresa ou empresa de pequeno porte,
que o registro seja feito no Livro Caixa, atendendo ao mandamento
constitucional do tratamento diferenciado a microempresa e empresa de pequeno
porte&nbsp;&nbsp;-&nbsp;artigos&nbsp;&nbsp;170, IX e 179, da CRFB/1988.</span><span
style='font-size:16.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>A
não escrituração regular, além das punições previstas em lei, pode configurar
crime de acordo com a nova legislação falimentar.<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>
<div>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><b><span
style='font-size:8.5pt;font-family:"Verdana","sans-serif";color:black'>Caso
concreto:</span></b></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.5pt;font-family:"Arial","sans-serif";color:black'>Gabriela e
Marcos&nbsp; exercem atividade econômica no ramo de Restaurante, na capital
Paulista, e <span class=GramE>pretendem</span> futuramente, dado o sucesso da
empreitada, abrir filiais em Curitiba e Natal. Efetuaram o registro da
sociedade, no Registro Civil de Pessoas Jurídicas</span><span style='font-size:
8.0pt;font-family:"Arial","sans-serif"'> do Estado de São Paulo, sob a forma de
sociedade limitada. Neste caso analise se o registro e a forma societária estão
de acordo com a legislação vigente.<o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif";color:red'>Resposta:
Não. O registro deve ser <span class=GramE>realizada</span> na junta comercial.</span><span
style='color:red'><o:p></o:p></span></p>
<p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span
style='font-size:8.0pt;font-family:"Arial","sans-serif"'>&nbsp;</span></p>
<p class=MsoNormal style='background:#EFEFEF'><b><span style='font-size:8.0pt;
font-family:"Arial","sans-serif";color:black'>Questão objetiva:</span></b></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:8.0pt;
font-family:"Arial","sans-serif"'>O registro do empresário na Junta Comercial:</span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:8.0pt;
font-family:"Arial","sans-serif"'>A) é condição para a caracterização do
empresário.</span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:8.0pt;
font-family:"Arial","sans-serif";color:red'>B) determina a regularidade do
empresário.</span><span style='color:red'><o:p></o:p></span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:8.0pt;
font-family:"Arial","sans-serif"'>C) basta o exercício da atividade intelectual
para a caracterização do empresário.</span></p>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:8.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>D)
o pequeno empresário é dispensado da formalidade de se registrar na junta
comercial.<br>
E) o pecuarista, se quiser ser empresário rural, não precisa realizar o
registro na junta <span class=GramE>comercial</span></span><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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