O Código Civil diz que “Celebram contrato de sociedade as pessoas que reciprocamente se obrigam a contribuir, com bens ou serviços, para o exercício da atividade econômica e a partilha, entre si, dos resultados”, logo, a sociedade é constituída por indivíduos que possuem uma meta em comum quanto a uma atividade econômica, de forma a venderem ou ofertarem bens e serviços com o intuito de atingirem lucro.
Tipos de Sociedade
Para abrir uma sociedade é necessário entender, primeiramente, a qual tipo ela faz parte, a fim de se reconhecer a particularidade de cada negócio. A seguir, abordaremos as sociedades quanto às suas diversas qualificações.
Sociedade em conta de Participação: Quando duas ou mais pessoas, sendo pelo menos uma comerciante, se reúnem, sem firma social, para lucro comum, em uma ou mais operações de comércio determinadas. Essa sociedade não está sujeita às formalidades prescritas para a formação das outras sociedades, e pode provar-se por todo o gênero de provas admitidas nos contratos comerciais. Esse modelo pode ser encontrado nos empreendimentos imobiliários. Os compradores dos imóveis concedem o dinheiro ao responsável pela venda e, em decorrência disso, um tempo depois recebem as propriedades.
Sociedade Simples: diferencia-se das anteriores justamente por ser personificada, ou seja, formada por pessoa física ou jurídica. Além disso, são contratuais, pois o instrumento que as constitui é o contrato social. Concomitantemente, exercem atividades não empresariais. Assim, elas são de competência dos responsáveis pela operação intelectual, com competência artística, científica ou literária.
Sociedade Limitada: é o tipo de sociedade mais comum no Brasil. Torna-se muito atrativa por dar ampla liberdade aos sócios na contratação, ou seja, a lei não rege tudo, os líderes dessa sociedade podem decidir como vai se reger essa instituição, além disso possui limitação na responsabilidade dos sócios, o que diminui o risco sobre o patrimônio dos envolvidos.
Sociedade Anônima (Companhia): há uma distinção entre seus dois tipos, pois pode ser classificada como de capital aberto e de capital fechado. A primeira se refere à negociação dos valores mobiliários no mercado de capitais, exemplo, na bolsa de valores. Já a segunda não admite a negociação dos valores mobiliários nesse mesmo mercado. Assim como a sociedade limitada, é formada por bens e dinheiro, não admitindo a sua integração por meio da prestação de serviços.
Cooperativa: Nesse modelo de sociedade, a formação é composta por no mínimo 20 pessoas. Ademais, possibilita a atuação de todos os associados, estabelecendo um limite ou não, de maneira a poder depender da cota de participação de cada sócio, a qual se refere ao valor que cada um investiu na sociedade, ou pelas obrigações do negócio como um todo.
Sociedade em Comandita Simples: É conhecida por ser uma forma mais complexa de sociedade, na qual os sócios podem ter duas qualificações, os comanditados, que possuem obrigações fiscais do negócio, e os comanditários, os quais têm responsabilidades proporcionais ao valor da sua cota de participação. É preciso discriminar cada categoria no Contrato Social.
Sociedade Comandita por Ações: Conta com capital fragmentado por meio de ações, porém, nesse tipo de sociedade, as obrigações sociais são determinadas pelo diretor, o qual foi nomeado.
Sociedade em Nome Coletivo: Neste formato é estabelecido que todos os sócios da empresa respondem igualmente por obrigações financeiras e fiscais. Também permite que os sócios estipulem as suas responsabilidades dentro do Contrato Social, independente de equidade.
Sociedade de Advogados: Essa modalidade é mais específica, pois tem um formato que conta com uma caracterização própria, já que as principais regras de uma sociedade empresarial não se aplicam aos advogados. Isso se justifica pois a OAB (Ordem dos Advogados do Brasil) possui um Estatuto o qual contém normas que devem ser seguidas pelos advogados para a criação desse tipo de sociedade.
Como Formar uma Sociedade Empresarial
Para realizar a criação de uma sociedade empresarial é preciso entender em qual tipo ela se encaixa, o que deixará mais claro a finalidade de seu trabalho. Em seguida os sócios precisam ter bem claros quais são seus objetivos e se esses caminham em direção a um ponto em comum, de maneira a terem uma visão estratégica de como será a realização deste trabalho. Simultaneamente, é necessário a elaboração de um Contrato Social que disponha das informações relativas ao negócio, como quais as responsabilidades de cada sócio, suas respectivas funções, percentual de participação, estratégia de negócios, o direito de cada participante etc, para que se tenha uma visão clara do que e como será feito esse negócio.
Após essas ações, a sociedade deve ser registrada, seja no Registro Civil de Pessoas Jurídicas ou Junta Comercial, o que vai depender da essência da atividade. Por fim, é recomendável que o contrato criado seja revisado periodicamente, com o intuito de se estar ciente das modificações/atualizações ocorridas com o decorrer do tempo, fazendo algumas cláusulas tornarem-se ultrapassadas e outras situações exigirem alterações do contrato realizado.
Como Elaborar um Contrato Social
De maneira sintética, para que seja criado, um contrato precisa dispor de algumas informações. Dentre elas está a qualificação dos sócios, identificando de maneira minuciosa, quais os participantes dessa sociedade, contento, na sua primeira cláusula, suas especificações, como nome e locação.
Por seguinte, é necessário definir o nome, sede e tipo de sociedade, de modo a, em seguida, ter bem definido qual o objeto da empresa, informando quais produtos ou serviços que o negócio irá oferecer no mercado. Depois, é preciso especificar qual o capital social e a participação dos sócios no processo, muito importante para indicar o responsável pela administração da sociedade, se serão todos os sócios ou não. Portanto, é viável considerar imprescindível a participação de um advogado para que o contrato aborde todos os requisitos necessários, uma vez que se trata de um documento jurídico.
Como Desfazer ou Sair de Uma Sociedade
A princípio, é de extrema importância entender que desfazer uma sociedade empresarial não quer dizer estabelecer seu encerramento. Na maioria dos casos, este procedimento consiste na retirada de um dos sócios, porque ele decidiu seguir novos caminhos, porque a relação não deu certo, por falecimento, dentre outras hipóteses.
Logo, primeiramente é necessário entender em qual sociedade a pessoa se enquadra, em seguida, o sócio deve dar um aviso prévio de no mínimo 60 dias, deixando claro seu desejo de retirada. Para regulamentar essa retirada é preciso analisar o que contrato social aborda sobre esse tipo de situação, caso não haja nenhuma previsão quanto a isso, a lei que irá normatizar.
Além disso, é necessário que seja realizado um Registro de Alteração do Contrato Social, pois só se efetiva a retirada com o arquivamento da alteração que retira um dos sócios da sociedade na Junta Comercial do seu Estado. Por fim, é preciso receber o que investiu da devida forma, pois ao entrar em uma sociedade, o sócio precisou integrar um capital social, se tornando um proprietário de quotas da sociedade, assim, ao sair, haverá um balanço de apuração, por parte da contabilidade, para se saber quanto vale as quotas no momento de sua retirada. Dessa forma, sua ligação à sociedade estará desfeita.
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