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- Title
REORGANIZAÇÕES SOCIETÁRIAS: UMA ANÁLISE DOS PROCESSOS DE CISÃO ARQUIVADOS NA JUCESC ENTRE OS ANOS DE 2006 E 2008.
- Authors
Terres Junior, José Carlos; Borba, José Alonso; de Souza, Maira Melo
- Abstract
The goal of this study is to identify the reasons presented in business split lawsuits filed in the Commercial Board of Santa Catarina (JUCESC) in the period from the year of 2006 to 2008. This is an exploratory research in which data were compiled through a documentary survey, and through interviews done to split companies to expand the analysis results. The sample of the research consisted of 33 companies that filed split lawsuits in JUCESC from 01/01/2006 to 31/12/2008. The results showed that, both the formal justification presented to JUCESC and the interview done to some business partners, the greatest motivators of those lawsuits were the corporate restructuring and the split of divisions or areas with the goal of reducing costs, being the fiscal and tax aspects virtually irrelevant to the feature of the split lawsuits in the observed companies. Furthermore, it is important to highlight that the split lawsuits observed, filed in JUCESC lack, don't present a standard and are often not clear on the information provided, which raises questions about the need for empirical research and greater monitoring by the competent authorities.
- Subjects
SANTA Catarina (Brazil : State); BRAZIL; CORPORATE reorganizations; ACTIONS &; defenses (Law); EMPIRICAL research
- Publication
Revista Universo Contábil, 2011, Vol 7, Issue 1, p36
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2011103