Personalidade jurídica do plano de previdência privada

Abstract

Treatment doctorate thesis is aimed conjecture legal personification of private pension plan. But before this legal qualification, the thesis investigates the legal nature of the plan, criticizing its classification as a condominium, insurance and savings. The plan, after an analysis of the ontological, is characterized by a subtractive of the law societies, a condition that leads to its existence as a legal person. This intuition is confirmed from the modern definition of personification, which criticized the excessive normativism get closer to the legal existence of social existence. The conjecture is tested in pragmatic, especially in accounting that recognizes the autonomy of private pension plans in relation to the suject that surround them