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- Títulos de Crédito. Os Usuais Instrumentos de Crédito do Comércio Internacional
- Os Usuais Instrumentos Financeiros do Comércio Internacional
Os Financiamentos Direcionados à Importação: o leasing financeiro (locazione finanziaria)
Autor | Hilário de Oliveira |
Ocupação do Autor | Professor da Universidade Federal de Uberlândia |
Páginas | 210-212 |
Page 210
O leasing financeiro na importação de produtos industrializados favorece os empresários brasileiros e, sobretudo o país, com o desembolso gradativo das divisas direcionadas ao investimento produtivo pretendido pelo usuário do bem.
Os contratos de leasing financeiro de bens de capital, produzidos no exterior e sem similar nacional, são recepcionados pelo direito brasileiro, ao serem celebrados pelo elastério produtivo, não inferior a cinco anos. Estes contratos de arrendamento mercantil, referendados pela Lei nos 6.099/74 [arts:16 a 18 e 24, parágrafo único] foram regulamentados pelas Resoluções nº 666/80 e 2.309/96, ambas do Bacen e pela Lei nº7.132/83 [vejam-se os seus arts. 1º,2º e3º].
De modo coerente com o antes afirmado, o próprio art. 5º, do capítulo I, do anexo da Resolução Bacen nº 2.309, de 28/08/96, do Banco Central, define o leasing financeiro (locazione finanziaria), dizendo:
Considera-se arrendamento mercantil financeiro a modalidade em que:
I As contraprestações e demais pagamentos previstos no contrato, devidos pela arrendatária, sejam normalmente suficientes para que a arrendadora recupere o custo do bem arrendado durante o prazo contratual da operação e, adicionalmente, obtenha um retorno sobre os recursos investidos;
II As despesas de manutenção, assistência técnica e serviços correlatos à operacionalidade do bem arrendado sejam de responsabilidade da arrendatária;
III O preço para o exercício da opção de compra seja livremente pactuado, podendo ser, inclusive, o valor de mercado do bem arrendado.
Os contratos de leasing financeiro, de bens produzidos no exterior, são essencialmente: bilaterais, comutativos, consensuais e de adesão.
São bilaterais e sinalagmáticos, pois geram obrigações distintas para as partes contratantes: i) o banco arrendador: sem prejuízo de sua aparência financeira, prontamente este há de por dispor do bem nas mãos do locatário importador; e, a final, vendê-lo, no exercício de opção desse
Page 211
usuário; ii) o arrendatário: há de pagar com exatidão as parcelas convencionadas pelo arrendador e de devolver a coisa no final do contrato, na hipótese de não ser exercitada a opção de compra pelo valor residual;
São tidos como comutativos, uma vez que as suas prestações são certas e exigíveis na exata equivalência patrimonial, havida entre elas;
Os contratos de leasing são consensuais, quando submetidos ao prévio registro, no Banco Central do país importador; de outro lado, estes são...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Títulos de crédito. Os usuais instrumentos de crédito do comércio internacional
- Os Usuais Instrumentos Financeiros do Comércio Internacional
- As Primeiras Noções de Títulos Financeiros Constituídos como Ordens de Saque
- Os Créditos Internacionais e as Permutas Financeiras (swap) Feitas no Mercado de Derivados
- Os Créditos Stand-by Originários de Remessas Financeiras
- Os Adiantamentos de Créditos no Pré-embarque e Pós-Embarque
- Os Financiamentos Direcionados à Exportação
- Os Financiamentos Direcionados à Importação: o leasing financeiro (locazione finanziaria)
- Conclusões Finais
- Bibliografia Citada e Consultada
- Consolidação das normas cambiais
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