The precautionary measure for the unavailability of the assets of the controlling shareholders, directors and advisers of the Publicly-Held Company
DOI:
https://doi.org/10.15448/1984-7718.2015.2.21432Keywords:
Preparatory Precautionary Measure. Unavailability of Assets. Joint-Stock Company. Publicly-Held Company. Shareholders. Controlling Shareholder. Director. Advisers.Abstract
This research aims to examine the procedural prerequisites for granting the preparatory precautionary measure of the unavailability of the assets of the controlling shareholders, directors and advisers of the Publicly-Held Company, as well as the legal consequences arising therefrom, within the doctrine and jurisprudence spectrum.References
ABRÃO. Carlos Henrique. In: TOLEDO, Paulo F. C. Salles; ABRÃO, Carlos Henrique (coord.). Comentários à lei de recuperação de empresas e falência. 3. ed. São Paulo: Saraiva, 2009. p. 251-252.
CARVALHOSA, Modesto, Comentários à Lei de Sociedades Anônimas. São Paulo: Saraiva, 1997. Vol. 1: arts. 1º a 74, p. 31-32.
COMPARATO, Fábio Konder, O poder de controle na sociedade anônima. 3. ed. Rio de Janeiro: Forense, 1983. p. 107.
RIBEIRO, Taíza Irene de Haro Pouchain. A indisponibilidade dos bens na cautelar fiscal e sua extensão ao ativo circulante. Revista da PGFN, p. 161-184.
THEODORO JÚNIOR, Humberto, medida cautelar fiscal – responsabilidade tributária do sócio-gerente (CTN, art. 135). Revista dos Tribunais, São Paulo v. 739 p. 115, maio 1997. Doutrinas essenciais de Direito Tributário, v. 6, p. 453, fev. 2011.
STJ, PRIMEIRA TURMA, REsp 722.998/MT, Rel. Ministro LUIZ FUX, julgado em 11/04/2006, DJ 28/04/2006, p. 272.
TJRS, 5ª Câmara Cível, processo nº 70036298545, julgado em 26.01.2011.
Downloads
Published
Issue
Section
License
COPYRIGHT
The submission of originals to Direito & Justiça implies the transfer by the authors of the right for publication. Authors retain copyright and grant the journal right of first publication. If the authors wish to include the same data into another publication, they must cite Direito & Justiça as the site of original publication.
CREATIVE COMMONS LICENSE
As this journal is open access, the articles are allowed free use in scientific and educational applications, with citation of the source.
According to the type of Creative Commons License (CC-BY 4.0) adopted by Direito & Justiça, the user must respect the requirements below.
You are free to:
Share — copy and redistribute the material in any medium or format.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
However, only under the following terms:
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests Direito & Justiça endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
For more details on the Creative Commons license, please follow the link in the footer of this website.