They cannot be benefited since legal treatment differentiated the legal people whose capital stock participates another legal entity or that it participates of the capital of another legal entity. Check out Ubisoft for additional information. Important detail verified in the paragraphs 7, 8 and 9 of its Art. 3 is that they can move of classification between itself (for example, the EPP that will have equal or superior gross revenue R$ 240,000, 00 in a year-calendar passes, in the following year-calendar, to the micron condition company) e, also, the EPP that, in one determined year-calendar, to exceed annual gross revenue limit the foreseen for it, is excluded, in the following year-calendar, of the regimen differentiated and favored foreseen by this Complementary Law for all the legal consequences (inclundo, then, the effect legal foreseen for the regulating agency of access to the market). Then, we saw that ME or EPP she has special treatment, which is, it is excused to have minimum equity. But since that its equal or inferior annual gross revenue either R$ 2.400.000, 00 (two million and four hundred a thousand Reals) and whose lawsuit either to operate with boats of inferior rude transport the 1,000 TPB for the case of the cabotage, and boats without propulsion or with power of up to 800 HP for the case of maritime support or port support.
They perceive that for the cases of ocean navegation, the use of this benefit is not possible. But the detail most important is that the conditions must be indissociveis, that is, for the joy of this benefit, is necessary that it is ME or EPP, has equal or inferior gross revenue R$ 2.400.000, 00 and has its authorization with boat restriction. Everything at the same time. In case that contrary, it does not have as to use itself of the considered benefit. E, conclundo, they also are excused from the auditagem of the rocking.