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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"'>4 <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'>Oaluno 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"'> </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"'> </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"'> </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>gerencial,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 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 obrigatório a manutenção do Livro Diário, podendo, 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 <span class=GramE>porte -</span> artigos 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 <span class=GramE>Marcos exercem</span> atividade econômica no ramo de Restaurante, na capital Paulista, e pretendem 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-family:"Arial","sans-serif"'><o:p> </o:p></span></p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span style='font-family:"Arial","sans-serif"'><span style='mso-spacerun:yes'> </span><o:p></o:p></span></p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span style='font-family:"Arial","sans-serif"'>Resposta do Caso Concreto:<o:p></o:p></span></p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'>Neste caso acima</p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span style='mso-spacerun:yes'> </span>Gabriela e Marcos, não fizeram o registro de forma correta em razão de que se eles queremabrir filiais de sua atividade empresarial em outro Estado fora da sede que é no Estado de São Paulo, como as filiais vão ser abertas em Curitiba e Natal estes registros deverão ser feitas nas juntas comerciais das cidades mencionadas onde terá sua atividade econômica das novas filiais.</p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'>O correto então é fazer o Registro de Empresas Mercantis de Curitiba e Natal para terem as filiais de seu Restaurante de acordo com a legislação vigente de acordo com o <span class=SpellE>cc</span> de 2002.</p> <p class=MsoNormal style='text-align:justify;background:#EFEFEF'><span style='font-size:8.0pt;font-family:"Arial","sans-serif"'> </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"'>B) determina a regularidade do empresário.</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"'>B) determina a regularidade 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 comercial<o:p></o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Reposta: Da questão objetiva<o:p></o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>Letra <o:p></o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>B) </span><span style='font-family: "Arial","sans-serif"'>B) determina a regularidade do empresário.</span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p> <p class=MsoNormal style='background:#EFEFEF'><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>A natureza jurídica do registro empresarial é declaratória pois toda pessoa pode ser um empresário se a atividade empresaria ter organização, habitualidade, profissionalismo obtenção de lucros produção e circulação de bens antes de ter a formalidade do registro na junta comercial e ter o registro na empresa mercantil de sua sede de uma atividade econômica empresaria. <o:p></o:p></span></p> </div> </div> </div> </div> </div> </body> </html>
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