DECRETO LEI Nº 1182, DE 16 DE JULHO DE 1971. Concede Estimulos as Fusões, as Incorporações e a Abertura de Capital de Empresas e da Outras Providencias.
Concede estímulos às fusões às incorporações e à abertura de capital de emprêsas e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o artigo 55, item II, da Constituição,
As pessoas jurídicas, para fins de fusão ou incorporação consideradas de interêsse para a economia nacional, poderão reavaliar os bens integrantes do ativo imobilizado acima dos limites da correção monetária, até o valor de mercado, com isenção do impôsto de renda incidente sôbre o acréscimo de valor, decorrente dessa reavaliação, observado o que estabelece êste Decreto-lei.
§ 1º A isenção prevista neste artigo aplica-se, igualmente, aos casos de transferência do contrôle do capital de sociedades, como meio de efetivar fusões e incorporações, desde que estas se efetivem juridicamente dentro do prazo de 180 (cento e oitenta) dias a contar da transferência do contrôle acionário.
§ 2º As disposições dêste artigo aplicam-se também às emprêsas que assumirem, de acôrdo com as normas e prazos estabelecidos pelo Conselho Monetário Nacional, o compromisso de proceder à abertura de seu capital.
Fica criada, junto ao Ministério da Fazenda, a Comissão de Fusão e Incorporação de Empresas - COFIE, com a atribuição de apreciar os processos de reavaliação, fusão e incorporação, de emprêsas em atividade no país, e daquelas que desejarem utilizar a faculdade concedida no artigo 1º, § 2º, dêste Decreto-Iei, submetendo-os, mediante parecer, à aprovação do Ministro da Fazenda.
A COFIE será composta pelos 5 (cinco) seguintes membros:
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Secretário-Geral do Ministério da Fazenda, na qualidade de Presidente;
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um representante do Ministério do Planejamento e Coordenação Geral;
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um representante do Ministério da Indústria e do Comércio;
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um representante da Secretaria da...
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