CORPORATE REORGANIZATIONS: AN ANALYSIS OF SPLIT LAWSUITS FILED IN JUCESC FROM 2006 TO 2008

• Autor(a) principal: Terres Junior, José Carlos
• Data de Publicação: 2011
• Outros Autores: Borba, José Alonso, de Souza, Maira Melo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1773
• topic: Corporate reorganizations. Split. Motivators.; Reorganizações societárias. Cisão. Cisão de empresas.

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.