Sujeitos da Relação Jurídica
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1008-1010 |
Page 1008
Na previdência complementar, de modo geral, impera relação jurídica entre dois polos: de um lado, sempre pessoa jurídica de direito privado (mesmo quando provida por empresa estatal), e, de outro, pessoas jurídicas ou físicas, conforme se trate de vínculo de custeio ou de benefícios.
Normalmente, no segmento aberto, é bilateral (embora a patrocinadora possa buscar seguradoras ou montepios para celebrarem um convênio previdenciário, com vistas aos seus empregados). No fechado, envolve três pessoas: patrocinadora, gestora e participante. Se na primeira hipótese o contribuinte é também beneficiário, na segunda, nem sempre isso acontece.
A descrição dos sujeitos envolvidos na relação jurídica propicia os primeiros elementos desse liame de Direito, desenvolvidos no capítulo seguinte.
Nos termos do art. 5º, XXI, da Constituição Federal de 1988, "as entidades associativas, quando expressamente autorizadas, têm legitimidade para representar seus filiados judicial ou extrajudicialmente". Nessas condições, a Associação Brasileira das Entidades Fechadas de Previdência Privada - ABRAPP é instituição nacional constituída pelas EFPC, representando-as. Da mesma forma, a Associação Nacional das Entidades Abertas de Previdência Privada - ANAPP é união constituída de EAPC.
A Resolução CNSP n. 10/1994 disciplinou a transformação de sociedades civis de previdência privada aberta, sem fins lucrativos, em sociedades comerciais, sob a forma de sociedades anônimas, com fins lucrativos.
2321. Participante e dependente - O destinatário da previdência privada é pessoa física, designada como segurado, associado ou sócio na aberta, e participante, na fechada. Nos dois casos, os seus dependentes ditos beneficiários.
O universo compreende, a princípio, todos os segurados obrigatórios e facultativos do regime oficial e também os excluídos (raciocínio levando em conta, principalmente, a previdência aberta).
No segmento fechado, para os efeitos da Lei n. 6.435/1977, os "gerentes, diretores e conselheiros ocupantes de cargos eletivos" já eram considerados empregados. A norma visa incluir o empresário (PCSS, art. 12, V), isto é, os sócios na sociedade limitada e diretores e componentes do Conselho de Administração de uma sociedade anônima. Até mesmo os integrantes do Conselho Fiscal, se remunerados. Na hipótese de entidade religiosa, os eclesiásticos.
Em sua origem histórica, a proteção era destinada apenas aos prestadores de serviço subordinados (princi? palmente o empregado). Alargou-se, mas não há menção ao autônomo, mesmo quando...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Previdência Complementar
- Apresentação
- Breve História
- Questões Terminológicas
- Conceito Sucinto
- Características Nucleares
- Natureza Jurídica
- Questões Jurídicas
- Enquadramento Científico
- Objetivo e Papel dos Fundos de Pensão
- Princípios Aplicáveis
- Aplicação e Interpretação
- Presunções Válidas
- Tendências Hodiernas
- Justiça Competente
- Fontes Formais
- Sistema Nacional Supletivo
- Relação Jurídica Complementar
- Sujeitos da Relação Jurídica
- Relação Jurídica de Inscrição
- Órgãos Supervisores
- Dinâmica das Entidades Fechadas
- Retirada de Patrocinadora
- Atos Constitutivos das EFPC
- Composição das Entidades Fechadas
- Administração dos Benefícios
- Fontes de Custeio
- Prestações Previdenciárias
- Benefícios em Espécie
- Serviços Assistenciários
- Regimes Financeiros
- Tipos de Plano
- Penhora dos Benefícios
- Cálculo Atuarial
- Matemática Financeira
- Aplicações Econômicas e Financeiras
- Práticas Contábeis
- Direito Procedimental
- Penalidades Administrativas
- Direito Penal Complementar
- Embaraços Conjunturais
- Previdência Pública Complementar
- Equilíbrio Financeiro e Atuarial
- Destino do Superávit
- Serviço Passado
- Montepios Previdenciários
- Filosofia da Complementaridade
- Entidade Associativa
- Retirada de Instituidor
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