Abstract

SA, Alexandre de Albuquerque. THE INSTRUMENTALITY OF BRAZILIAN SINGLE MEMBER LIMITED LIABILITY COMPANY (EIRELI). Revista Internacional CONSINTER de Direito [online]. 2019, n.9, pp.603-620.  Epub Dec 18, 2019. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00009.32.

The present study investigates the applicabilities of the single member limited liability company (EIRELI), a legal entity inserted in Brazilian legal order by Law 12,441, of July 11, 2011. Therefore, the past historical context is examined, including the lawmaker's intent. After that, the EIRELI`s functions are characterized, discussing their potentialities in a comparative analysis. From the methodological point of view, this paper is based essentially on bibliographical and documentary research, thereby being eminently theoretical, using the orthodox legal sources, that is, the legislation, specialized doctrine and jurisprudence of the Brazilian courts.

Keywords : Brazilian single member limited liability company; Instrumentality; Limitation of liability; Tax planning; Decentralization of activities.

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