AS DIFICULDADES DE CONSTITUIÇÃO DE PERSONALIDADE JURÍDICA PARA ADVOGADOS EM INÍCIO DE CARREIRA E A VIABILIDADE DA SOCIEDADE UNIPESSOAL DE ADVOCACIA IMPLANTADA PELA LEI 13.247/16

Abstract

The present article seeks to introduce how a new legislative alteration in the advocacy statute who brings the possibility of the new lawyer organizes your office in tributary terms through the unipersonal advocacy society, that creates a possibility of the category to join in the tax regime named “Simples Nacional”, However, even after the implementation of measures that seek to facilitate the development of professional activity, there is still a great exodus of professionals who drop out of the law because they can not establish themselves in the market, thus raising the question about the difficulties that the lawyer at the beginning of his career to formalize its legal personality and, what are its benefits in relation to acting as a freelance lawyer? Having this real problem as a starting point it was possible to understand, through the hypotheticdeductive methodology, that one of the main reasons for the professional not to use one of the tools made available to him is the lack of knowledge and interest about it. The research also sought to expose how the regularization of a legal personality can become a factor of weight in the success of the professional that works in the law. It was also opportune in the process of elaborating the research to evaluate how the professional community sees the innovation proposed by Law 13247/16.