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Projeto autoriza empresas optantes do Simples a adotar associativismo | Interativo Contábil Contabilidade e Assessoria

Notícias

Projeto autoriza empresas optantes do Simples a adotar associativismo

O projeto altera o Estatuto da Microempresa e da Empresa de Pequeno Porte

Autor: Lara HajeFonte: Agência Câmara de Notícias

A Câmara analisa do Projeto de Lei Complementar (PLP) 578/10, do deputado Júlio Delgado (PSB-MG), que autoriza micro ou pequenas empresas optantes pelo Simples Nacional a criar sociedades de propósito específico para compra e venda de bens nos mercados nacional e internacional (associativismo).

O projeto altera o Estatuto da Microempresa e da Empresa de Pequeno Porte (Lei Complementar 123/06), que já prevê essa possibilidade, mas condiciona a aplicação da regra à regulamentação pelo Poder Executivo. Conforme o estatuto, isso deveria ter feito até 31 de dezembro de 2008, mas até hoje a regulamentação não existe.

Júlio Delgado argumenta que a lei já fixa as disposições básicas e necessárias para a criação dessas sociedades de propósito específico. O PLP 578/10 estabelece que o Poder Executivo poderá, facultativamente, regulamentar a criação dessas sociedades, respeitadas as já existentes na data do ato.

Tramitação
A proposta será analisada pelas comissões de Desenvolvimento Econômico, Indústria e Comércio; e de Constituição e Justiça e de Cidadania. Em seguida, será votada pelo Plenário.