PLANEJAMENTO SUCESSÓRIO POR MEIO DA HOLDING PATRIMONIAL E SUAS IMPLICAÇÕES: meio lícito de exercício da atividade empresarial, gestão de bens e planejamento tributário x fraude contra credores futuros

Abstract

This monography intends to analyze the use of equity holding, perceiving the ends that are sought through it, among them creditor fraud. For such fraudulent prosecution, equity shielding occurs through the holding, this being created with this purpose or deviating from the purpose for which it was constituted. It is intended to discuss the holding within the corporate and individual entrepreneur types in the legal system, as well as its origin and functions. It also seeks to investigate the limits between asset planning and creditor fraud, in the traditional legally foreseen modality and in the future or presumed modality. Furthermore, an overview will also be made of succession planning within Brazilian Civil Law and how the holding company fits into the planned succession, noting what repercussions it may have, within the legal limits of Succession Law. Despite being a lawful and healthy instrument for estate and succession planning, there are situations that raise suspicion about the effects caused, such as the dilapidation of assets, harming third parties. Through the analysis of civil, business and tax legislation, the aim is to differentiate the legal benefits from the ilegal losses arising from the patrimonial and family holding. Finally, it is intended to study which mechanisms can be used to stop the effects of fraud, guaranteeing the creditor’s right.