A CONSTITUIÇÃO DE EIRELI POR PESSOA JURÍDICA

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Palavras-chave: Sociedade Empresária. Empresa Individual de Responsabilidade Limitada. Função Social da Empresa. Desenvolvimento Econômico e Social do País. Pessoa Jurídica. Direito Comercial. Direito Empresarial. Empreendedorismo.

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ABSTRACT

The presented work has the approach of the corporate type known as EIRELI as its main objective. Its purpose is to bring into discussion the nuances about the creation of an EIRELI, having a legal person as holder of the quotas. It'll address from the genesis of the concept of EIRELI to the reasons why it's creation by a legal person should be allowed, discussing the Act nº12.441/2011 and its creation process by the legislative branch, including the removal of the clause nº 985-A in the legislative bill nº4.605/2009, which limited the formation of EIRELI only to natural persons. The Normative Ruling nº10/2013 from DREI, will also be addressed, this one forbids the ownership of EIRELI by a legal person, even though it doesn't have jurisdiction to legislate on this matter, in reality it orders the registration of companies in the commercial registries which prevents a legal person from creating an EIRELI forcing the holder to resort to the Judiciary Branch. Even though the commercial registries in generally hinders the registry of an EIRELI created by a legal person, recently some holders have managed to obtain judicial decisions in their favor, even in high courts, with the intent to compel the commercial registry of the state to register the EIRELI corporate acts. Although there are favorable decisions the topic is rather recent and there are few discussions about it, meaning that right now there are no precedents or Jurisprudential guidelines about it. Lastly, will be commented favorable reasons concerning the creation of an EIRELI by legal person and benefits that its holder may receive by choosing to use this corporate type and the newly published Normative Instruction No. 38/2017 of the DREI, which authorizes the constitution of EIRELI by legal entity and exposed the possible reflections of this norm.

Keywords: Business Society. Individual Limited Liability Company. Corporate Function of the Company. Economic and Social Development of the Country. Commercial law. Business Law. Entrepreneurship.

LISTA DE ABREVIATURAS E SIGLAS

DREI ‒ Departamento de Registro Empresarial e Integração

EIRELI ‒ Empresa Individual de Responsabilidade Limitada

IN ‒ Instrução normativa

PL ‒ Projeto de lei

CVM ‒ Comissão de Valores Mobiliários

CF/1988 ‒ Constituição Federal de 1988

AGU ‒ Advogado-Geral da União

STF ‒ Supremo Tribunal Federal

STJ ‒ Superior Tribunal de Justiça

RCPJ ‒ Registro Civil de Pessoas Jurídicas

CCJC ‒ Comissão de Constituição e Justiça e de Cidadania

CDEIC ‒ Comissão de Desenvolvimento Econômico, Indústria e Comércio

DNRC ‒ Departamento Nacional de Registro do Comércio

SEMPE ‒ Secretaria Especial da Micro e Pequena Empresa da Presidência da República

D ‒ Decreto

LLC ‒ Limited Liability Company

JUCERJA ‒ Junta Comercial do Estado do Rio de Janeiro

JUCEPE ‒ Junta Comercial do Estado de Pernambuco

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SUMÁRIO

1.

INTRODUÇÃO.......................................................................................

11

2.

EIRELI.....................................................................................................

12

2.1

CONCEITO....................................................................................

12

2.2

HISTÓRICO...................................................................................

13

2.2.1

Da atividade comercial em escala mundial.......................

13

2.2.2

Da atividade comercial no Brasil.......................................

15

2.2.3

Do ordenamento jurídico....................................................

17

2.2.4

A inclusão da EIRELI no ordenamento jurídico..............

19

3.

LEI N° 12.441/2011.................................................................................

21

3.1

REGULAMENTAÇÃO DAS EIRELI...........................................

21

3.1.1

Limitação da Responsabilidade do Empresário e o Capital Social Mínimo..............................................................

22

3.1.2

A