Serviços Personalizados
Journal
Artigo
Indicadores
- Citado por SciELO
- Acessos
Links relacionados
- Similares em SciELO
Compartilhar
Revista Internacional CONSINTER de Direito - Publicação Oficial do Conselho Internacional de Estudos Contemporâneos em Pós-Graduação
versão impressa ISSN 2183-6396versão On-line ISSN 2183-9522
Resumo
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 18-Dez-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.
Palavras-chave : Brazilian single member limited liability company; Instrumentality; Limitation of liability; Tax planning; Decentralization of activities.