{"id":3971,"date":"2018-04-27T15:38:00","date_gmt":"2018-04-27T18:38:00","guid":{"rendered":"http:\/\/advocaciapinheiro.adv.br\/?p=3971"},"modified":"2018-12-06T19:54:40","modified_gmt":"2018-12-06T19:54:40","slug":"holding-familiar-inscricao-no-conselho-regional-de-administracao","status":"publish","type":"post","link":"https:\/\/advocaciapinheiro.com\/en\/holding-familiar-inscricao-no-conselho-regional-de-administracao\/","title":{"rendered":"Holding familiar – inscri\u00e7\u00e3o no Conselho Regional de Administra\u00e7\u00e3o"},"content":{"rendered":"

Adriano Martins Pinheiro \u00e9 advogado, p\u00f3s-graduado em direito empresarial, articulista e palestrante<\/strong><\/p>\n

\u00a0(11) 2478-0590 | Whatsapp (11) 99999-7566 | pinheiro@advocaciapinheiro.com<\/p>\n

\n

PROCESSUAL CIVIL. DIREITO ADMINISTRATIVO. REGISTRO NO CONSELHO REGIONAL DE ADMINISTRA\u00c7\u00c3O. INEXIGIBILIDADE. “HOLDING” N\u00c3O FINANCEIRA. GEST\u00c3O DE PATRIM\u00d4NIO EXCLUSIVAMENTE FAMILIAR. AUS\u00caNCIA DE TERCEIROS BENEFICI\u00c1RIOS. AGRAVO DE INSTRUMENTO PROVIDO.<\/p>\n

I. O objeto social e as receitas operacionais indicadas no balan\u00e7o indicam que Ankre Participa\u00e7\u00f5es Ltda. se volta \u00e0 administra\u00e7\u00e3o do patrim\u00f4nio transferido por membros de uma mesma fam\u00edlia, sem ramifica\u00e7\u00e3o nos interesses de terceiros.
\nII. A gest\u00e3o de participa\u00e7\u00f5es societ\u00e1rias, no contexto de planejamento familiar, compreende a conserva\u00e7\u00e3o e a multiplica\u00e7\u00e3o dos bens transmitidos pelos s\u00f3cios na integraliza\u00e7\u00e3o do capital social.
\nIII. N\u00e3o se trata de presta\u00e7\u00e3o de servi\u00e7os administrativos no mercado (artigo 2\u00b0, b, da Lei n\u00b0 4.769\/1965 e artigo 3\u00b0, b, do Decreto n\u00b0 61.934\/1967), mas de cria\u00e7\u00e3o de uma pessoa jur\u00eddica para melhor controle patrimonial dos empreendedores.
\nIV. Os titulares das quotas n\u00e3o s\u00e3o destinat\u00e1rios da atividade, j\u00e1 que eles mesmos participam dos lucros e das perdas na execu\u00e7\u00e3o do empreendimento.
\nV. A aus\u00eancia de socializa\u00e7\u00e3o do servi\u00e7o de gest\u00e3o vem confirmada pelas demonstra\u00e7\u00f5es financeiras iniciais, que apontam receitas operacionais oriundas exclusivamente de rendimentos de aplica\u00e7\u00f5es financeiras.
\nVI. O registro no Conselho Regional de Administra\u00e7\u00e3o demanda o acompanhamento das atividades da entidade. O objeto social indicado envolve um projeto de administra\u00e7\u00e3o pr\u00f3prio, ratificado pelos retornos financeiros prim\u00e1rios da sociedade.
\nVII. Nessas circunst\u00e2ncias, n\u00e3o \u00e9 poss\u00edvel exigir a vincula\u00e7\u00e3o corporativa (artigo 15 da Lei n\u00b0 4.769\/1965).
\nVIII. Agravo de instrumento a que se d\u00e1 provimento.
\n(TRF 3\u00aa Regi\u00e3o, TERCEIRA TURMA, AI – AGRAVO DE INSTRUMENTO – 570715 – 0026618-35.2015.4.03.0000, Rel. DESEMBARGADOR FEDERAL ANTONIO CEDENHO, julgado em 03\/05\/2017, e-DJF3 Judicial 1 DATA:12\/05\/2017)<\/p>\n

Trata-se de agravo de instrumento interposto por Ankre Participa\u00e7\u00f5es Ltda. em face de decis\u00e3o que indeferiu a antecipa\u00e7\u00e3o dos efeitos da tutela, para que ela se eximisse do registro no Conselho Regional de Administra\u00e7\u00e3o de S\u00e3o Paulo, com a suspens\u00e3o das contribui\u00e7\u00f5es profissionais.<\/p>\n

Sustenta que se qualifica como “holding” n\u00e3o financeira, dedicando-se \u00e0 gest\u00e3o de patrim\u00f4nio pr\u00f3prio. Argumenta que n\u00e3o presta servi\u00e7os a terceiros, tanto que extrai as receitas operacionais dos rendimentos de aplica\u00e7\u00f5es financeiras.<\/p>\n

Afirma que o objeto descrito no contrato de constitui\u00e7\u00e3o de sociedade \u00e9 suficiente para a qualifica\u00e7\u00e3o, sem necessidade de dila\u00e7\u00e3o de provas. Acrescenta que o CRA\/SP examinou exclusivamente a atividade mencionada no instrumento.<\/p>\n

O pedido de antecipa\u00e7\u00e3o da tutela recursal foi deferido (fls. 70\/71).<\/p>\n

O Conselho Regional de Administra\u00e7\u00e3o apresentou contraminuta (fls. 75\/82). Alega que a sociedade “holding” administra as aplica\u00e7\u00f5es de terceiros, dirigindo as entidades destinat\u00e1rias e planejando investimentos. Destaca que o registro profissional \u00e9 exig\u00edvel.<\/p>\n","protected":false},"excerpt":{"rendered":"

Adriano Martins Pinheiro \u00e9 advogado, p\u00f3s-graduado em direito empresarial, articulista e palestrante \u00a0(11) 2478-0590 | Whatsapp (11) 99999-7566 | pinheiro@advocaciapinheiro.com PROCESSUAL CIVIL. DIREITO ADMINISTRATIVO. REGISTRO NO CONSELHO REGIONAL DE ADMINISTRA\u00c7\u00c3O. INEXIGIBILIDADE. “HOLDING” N\u00c3O FINANCEIRA. GEST\u00c3O DE PATRIM\u00d4NIO EXCLUSIVAMENTE FAMILIAR. AUS\u00caNCIA DE TERCEIROS BENEFICI\u00c1RIOS. AGRAVO DE INSTRUMENTO PROVIDO. I. O objeto social e as receitas operacionais […]<\/p>\n","protected":false},"author":2,"featured_media":3972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[950,951,954,952,953],"class_list":["post-3971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-news","tag-holding-cra","tag-holding-familiar","tag-holding-familiar-cra","tag-holding-inscricao-conselho-regional-de-administracao","tag-holding-inscricao-cra"],"yoast_head":"\nHOLDING e inscri\u00e7\u00e3o no CRA (Conselho Regional de Administra\u00e7\u00e3o)<\/title>\n<meta name=\"description\" content=\"HOLDING: N\u00e3o sendo a administra\u00e7\u00e3o atividade preponderante exercida pela empresa, n\u00e3o est\u00e1 ela obrigada ao registro no Conselho Regional de Administra\u00e7\u00e3o.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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