Recurso nº 19957.011018/2018-01

RECURSO CONTRA DECISÃO DA SEP EM PROCESSO DE MULTA COMINATÓRIA – REFINARIA DE PETRÓLEOS DE MANGUINHOS S.A. – PROC. SEI 19957.011018/2018-01

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mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri",sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} </style> <![endif] Trata-se de recurso interposto por Refinaria Pet Manguinhos S.A. contra decisão da Superintendência de Relações com Empresas – SEP de aplicação de multa cominatória, no valor de R$ 15.000,00 (quinze mil reais), em decorrência do não envio, no prazo regulamentar estabelecido no art. 21, inciso VII, da Instrução CVM n° 480/09, do Edital de Convocação da Assembleia Geral Ordinária referente ao exercício de 2017. O Colegiado, com base na manifestação da área técnica, consubstanciada no Relatório nº 195/2018-CVM/SEP, deliberou, por unanimidade, pelo não provimento do recurso e a consequente manutenção da multa aplicada. Anexos MANIFESTAÇÃO DA ÁREA TÉCNICA

COMISSÃO DE VALORES MOBILIÁRIOS

Relatório nº 195/2018-CVM/SEP

Senhor Superintendente,

Trata-se de recurso interposto, em 23.11.18, pela REFINARIA PET

MANGUINHOS S.A., registrada na categoria A desde 01.01.10, contra a aplicação de multa

cominatória no valor de R$ 15.000,00 (quinze mil reais), pelo não envio, até 19.10.18, do

d o c u m e n t o EDITAL AGO/2017, comunicada por meio do

OFÍCIO/CVM/SEP/MC/Nº346/108, de 09.11.18 (0652711).

2. A Companhia apresentou recurso nos seguintes principais termos (0652705):

a) “a Companhia se encontra em liquidação judicial, motivo pelo qual a última AGO

realizada se referiu ao exercício social encerrado em 31 de dezembro de 2016, sendo certo

que o Edital da mencionada assembleia foi entregue em 10/04/2018, como pode ser

verificado no site da CVM, ...”;

b) “em face do exposto, demonstra-se que não houve atraso em relação à entrega do Edital

de Convocação da última AGO realizada, que foi referente ao exercício social encerrado em

31 de dezembro de 2016, pelo fato de a Companhia se encontrar em recuperação judicial”;

c) ”assim sendo, requer-se, pois, a reforma da decisão contida no Ofício

CVM/SEP/MC/Nº346/18, com a consequente não aplicação da multa cominatória à

Companhia, eis que o Edital de Convocação da última AGO realizada, por se encontrar em

recuperação judicial, foi entregue em 10/04/2018, antes da data citada no Ofício epigrafado,

que estabeleceu como limite o dia 16/04/2018”.

Entendimento

3. Inicialmente, cabe destacar que não é objeto deste processo a eventual

apuração de responsabilidades pela não realização da assembleia geral ordinária no prazo

previsto no art. 132 da Lei nº 6.404/76.

4. O documento Edital de Convocação para a Assembleia Geral Ordinária

(EDITAL AGO), nos termos do art. 21, inciso VII, da Instrução CVM nº 480/09, deve ser

entregue no prazo de até 15 (quinze) dias antes da data marcada para realização da

assembleia geral ordinária ou no mesmo dia de sua publicação, o que ocorrer primeiro.

5. De acordo com o §2º do art. 21 da Instrução CVM nº 480/09, o emissor estará

dispensado de entregar o Edital de Convocação da AGO caso tal assembleia seja

considerada regular, nos termos do § 4º do art. 124 da Lei nº 6.404/76, segundo o qual será

considerada regular a assembleia geral em que comparecerem todos os acionistas,

independentemente das formalidades prevista no mesmo artigo da Lei nº 6.404/76.

6. No presente caso, a Companhia ainda não realizou a Assembleia Geral

Ordinária referente ao exercício social de 2017.

7. No entanto, como o exercício social da REFINARIA PET MANGUINHOS S.A.

encerra-se em 31.12, a AGO deveria ter sido convocada até 15.04.18, para ser realizada na

data limite de 30.04.18.

8. Ademais, cabe lembrar que a não realização de assembleia geral ordinária

não foi motivo suficiente para que o Colegiado, em casos anteriores, acatasse recursos

Relatório 195 (0652805) SEI 19957.011018/2018-01 / pg. 1

contra a aplicação de multas pela não entrega dos respectivos editais de convocação. Isso

porque, conforme salientado pela SEP, naquelas ocasiões, se a multa fosse anulada, outras

companhias que estivessem na mesma situação jamais poderiam ser multadas, nos termos

do art. 58 da Instrução CVM nº480/09, pelo não envio dos documentos relacionados à AGO,

o que não faz sentido considerando, principalmente, o caráter cominatório das multas

previstas no referido artigo.

9. Cabe ressaltar, ainda, que o OFÍCIO/CVM/SEP/MC/Nº346/108 não se refere

ao Edital da última AGO realizada pela Companhia (relativa ao exercício social findo em

31.12.16), mas ao Edital de Convocação da AGO que deveria ter sido realizada até 30.04.18,

para aprovar as contas do exercício social findo em 31.12.17. Portanto, ao contrário do

alegado pela Recorrente na letra “c” do §2º retro, o documento não foi entregue antes da

data limite para entrega constante do citado Ofício (16.04.18).

10. sendo, a meu ver, restou comprovado que a multa foi aplicada

corretamente, nos termos da Instrução CVM n° 452/07, tendo em vista que: (i) o e-mail de

alerta foi enviado, em 16.04.18 (0652713), para o endereço eletrônico do DRI constante

do Formulário Cadastral ativo à época do envio (FC/2018 – versão 2 – enviado em 06.04.18. 0652728); e (ii) a REFINARIA PET MANGUINHOS S.A., até o momento, não encaminhou o

Edital de Convocação para a AGO referente ao exercício social findo em 31.12.2017.

Isto posto, sou pelo indeferimento do recurso apresentado pela REFINARIA

PET MANGUINHOS S.A., pelo que sugiro encaminhar o presente processo à

Superintendência Geral, para posterior envio ao Colegiado para deliberação, nos termos do

art. 13 da Instrução CVM nº 452/07.

Atenciosamente,

KELLY LEITÃO SANGUINETTI

Chefe de Seção

Atenciosamente,

FERNANDO SOARES VIEIRA

Superintendente de Relações com Empresas

Ciente.

À EXE, para as providências exigíveis.

ALEXANDRE PINHEIRO DOS SANTOS

Superintendente Geral

Documento assinado eletronicamente por Kelly Leitão Sanguinetti, Chefe de Seção,

Relatório 195 (0652805) SEI 19957.011018/2018-01 / pg. 2

em 13/12/2018, às 13:45, com fundamento no art. 6º, § 1º, do Decreto nº 8.539, de 8 de

outubro de 2015.

Documento assinado eletronicamente por Fernando Soares Vieira,

Superintendente, em 13/12/2018, às 14:21, com fundamento no art. 6º, § 1º, do

Decreto nº 8.539, de 8 de outubro de 2015.

Documento assinado eletronicamente por Alexandre Pinheiro dos Santos,

Superintendente Geral, em 14/12/2018, às 22:29, com fundamento no art. 6º, § 1º, do

Decreto nº 8.539, de 8 de outubro de 2015.

A autenticidade do documento pode ser conferida no site

https://sei.cvm.gov.br/conferir_autenticidade, informando o código verificador

0652805 e o código CRC 5E5715BE.

This document's authenticity can be verified by accessing

https://sei.cvm.gov.br/conferir_autenticidade, and typing the "Código Verificador" 0652805 and the

"Código CRC" 5E5715BE.

Relatório 195 (0652805) SEI 19957.011018/2018-01 / pg. 3