Empresa Offshore
Autor | Claudio Camargo Penteado |
Páginas | 31-33 |
Page 31
A palavra empresa tem o significado de organização, e no dizer de Plácido e Silva in Vocabulário Jurídico, Editora Forense, 1991, pág. 158, significa "toda organização econô-mica, civil ou comercial, instituída para a exploração de um determinado ramo de negócio. Segundo a natureza do negócio ou fins da organização, a empresa diz-se civil, se regulada pela lei civil, comercial ou industrial quando tem por finalidade a exploração de um negócio comercial ou de indústria e é regulada pela lei comercial. Para sua organização não têm as empresas prescrições legais especiais, subordinam-se aos princípios instituídos para as associações ou sociedades, sob cujos moldes se organizarem, segundo os fins preconizados".
Representa assim, a empresa, uma organização com personalidade jurídica própria que não se confunde com a de seus sócios e cuja atividade econômica tem por objetivo a produção ou circulação de bens e ou de serviços.
Em nosso direito, a Lei nº 4.137 de 10 de setembro de 1962 (regula a repressão ao abuso do poder econômico) em seu artigo 6º, assim conceituou a empresa: "Considerase empresa toda a organização de natureza civil ou mercantil destinada à exploração por pessoa física ou jurídica de qualquer atividade com fins lucrativos".
Page 32
No âmbito maior que é o plano econômico, nele se insere a empresa, para a qual se convergem os interesses dos acionistas, cujas vontades devem prevalecer até onde não conflitem com os interesses públicos e ou social.
Podendo assim ser conceituada de uma forma bastante rápida a empresa, vejamos a designação Offshore, tão utilizada em nossos dias e que em realidade não significa o uso de uma linguagem sofisticada ou a busca de um nome de melhor efeito comercial.
A exemplo do que acontece com a expressão Trading, que no mundo dos negócios serve para designar uma empresa comercial atacadista que opera com condições especiais para realizar basicamente as operações de importação e exportação, a empresa Offshore pode ser conceituada como uma pessoa jurídica que opera fora dos limites territoriais onde está localizada.
A empresa Offshore não tem uma forma jurídica determinada, podendo se revestir da forma e tipo que se amoldem às necessidades de cada caso específico para atingir a sua finalidade principal que é servir seus sócios, outras empresas ou até mesmo...
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