Constituição da Sociedade de Propósito Específico (SPE) por microempresa e empresa de pequeno porte optante do Simples Nacional, com fulcro na Lei Complementar 128/2008.

Abstract

The present monographic work intends to analyze the constitution of the Specific Purpose Society by Micro and Small Enterprises opting for the National Simples, through an analysis of the changes brought by Complementary Law 128/08 to the National Statute of Microenterprise and Small Business - Complementary Law No. 123/06. It seeks to analyze the legal aspects of these companies, as well as verify the requirements for their form of formation, in addition to relating the Specific Purpose Company with the Joint Venture contracts. Thus, this work, with doctrinal sources, questions what would be the requirements for its constitution and its mode of operation as a Brazilian society, in addition to verifying the existence of some relationship in its constitution with the Joint Venture Contracts. In order to analyze and answer the existing questions, the hermeneutic method of interpretation is used, through a bibliographic research. Lastly, it can be said that the Specific Purpose Companies are an innovation in Brazilian Law, which can contribute greatly to the growth of Micro-enterprises and Small Enterprises, reaching the greater goal objectified by the Federal Constitution, which in establishing the general principles of economic activity predicted favored treatment for small companies with headquarters and administration in Brazil.