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Master's Dissertation
DOI
10.11606/D.2.2014.tde-11022015-080815
Document
Author
Full name
Roberto Panucci Filho
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2014
Supervisor
Committee
Tomasetti Junior, Alcides (President)
Chiara, Jose Tadeu de
Leonardo, Rodrigo Xavier
Title in Portuguese
Lease-back
Keywords in Portuguese
Contratos
Leasing
Liberdade contratual
Abstract in Portuguese
Nesta dissertação são analisados os contratos de lease-back perante a lei brasileira. Lease-back é uma modalidade de arrendamento mercantil financeiro em que o vendedor do bem e o arrendatário são a mesma pessoa jurídica. Desde 1930, teorias econômicas, políticas e jurídicas têm debatido a importância de propriedade e controle de bens no capitalismo, sendo hoje geralmente aceito que empresas não precisam ter a propriedade dos ativos para desenvolver suas atividades. Neste contexto, operações de lease-back podem ser usadas pelas empresas como uma fonte alternativa de financiamento, em que se dispõe do direito de propriedade sem perder o direito de usar e fruir dos ativos. O foco desta dissertação consiste em analisar (i) o que é um contrato de lease-back; (ii) os elementos de contratos de lease-back; e (iii) a legalidade de contratos de lease-back perante a lei brasileira, especialmente em vista da proibição do pacto comissório em direitos reais de garantia (penhor, hipoteca e anticrese) e na alienação fiduciária em garantia.
Title in English
Lease-back
Keywords in English
Commercial leases
Contracts
Contractual limitations
Finance lease
Freedom of contract
Lease-Back
Leases
Leasing
Legality
Pactum commissorium
Recharacterization
Abstract in English
This dissertation analyzes lease-back agreements under Brazilian law. Lease-back is a type of finance lease (arrendamento mercantil financeiro) wherein the seller of the asset and the lessee are the same legal entity. Since 1930s economic, political and legal theories have debated the importance of ownership and control in capitalism and nowadays it is commonly accepted that companies do not need to retain ownership of their assets to develop their business. In this context, lease-back transactions can be used by companies as an alternative source of financing, by disposing of the ownership of their assets without losing the right to use them. The focus of this dissertation is to analyze (i) what is a leaseback agreement; (ii) the elements of lease-back agreements; and (iii) the legality of leaseback agreements under Brazilian law especially in view of potential violation to rules prohibiting pactum commissorium in agreements involving in rem security interests (pledge, mortgage and antichresis) or chattel mortgage (alienação fiduciária em garantia).
 
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Publishing Date
2015-02-13
 
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