Recuperação judicial de microempresas e empresas de pequeno porte: a eicácia do plano especial da lei n° 11.101/2005.

Abstract

In 2017, Micro and Small Companies added value to the economy in the magnitude of 29.50% of the Gross Domestic Product (GDP), as well as accounting for 93.60% of all companies in the National Register of Legal Entities (CNPJ) database. But the relevance presented did not come about by chance. Since the 1980s, the legislature has sought to establish benefits for small businesses, differentiating them from medium and large companies. In fact, numerous statutes and a distinct tax system were elaborated for the mentioned classes, culminating in the Complementary Law No. 123/2006 - the General Law for Micro and Small Businesses. Nevertheless, the advance of the legislation was not restricted only to the regulatory framework and simplification. For centuries, the concordat institute was applied to avoid bankruptcy, established by the Commercial Code of 1850 and governed by Decree-law No. 7.661/1945 - the former Bankruptcy and Concordat Law. As time went by, the concordat became obsolete and was replaced by Judicial Reorganization, governed by the principles of social function and preservation of the company. The legislator extended to micro and small companies the advantages of Judicial Reorganization, with the possibility of preparing a special - simplified - plan. In this sense, the present end-of-course paper aims to study the effectiveness of the Special Judicial Reorganization Plan. The hypothetical-deductive method, proper of the natural and human sciences, is adopted, supported by a qualitative and quantitative approach, subsidized by documentary and bibliographical research with the intention of measuring the effectiveness of Special Judicial Reorganization in the Brazilian economic scenario. In this sense, two fundamental conjectures arising from Special Judicial Reorganization are noted, one being extrinsic (measurement of data) and the other intrinsic (difficulties of judicial reorganization). Regarding the first arrangement, one can elaborate new classes for statistical measurement, but the second arrangement, no matter how perfect, would not achieve the results intended by the legislator when creating a special category of Judicial Reorganization.