Pessoa jurídica poderá ser titular de Eireli

Pessoa jurídica poderá ser titular de Eireli

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Criada em 2010, a Empresa Individual de Responsabilidade Limitada (Eireli) permite separar o capital social da empresa dos bens pessoais de seu titular

A partir de terça-feira (02/05) começam a valer os novos procedimentos criados pelo Departamento de Registro Empresarial e Integração (Drei) com a intenção de reduzir a burocracia para o empresário e esclarecer normas com entendimentos divergentes.

Boa parte das mudanças envolve a Empresa Individual de Responsabilidade Limitada (Eireli). Uma das novidades, trazida pela Instrução Normativa (IN) Drei n° 38, tornará possível que esse tipo de empresa tenha como titular uma pessoa jurídica, que também poderá ser estrangeira.

Ao abrir essa modalidade para pessoa jurídica, a medida permitirá, por exemplo, a formação de holdings por meio de Eireli, o que pode ser considerado um avanço para a prática empresarial, segundo o advogado Renan Luiz da Silva, administrador do escritório regional da Junta Comercial instalado na Associação Comercial de São Paulo (ACSP).

Mas, como toda novidade, Silva alerta que é preciso atenção às suas implicações. “Não podemos esquecer que a Eireli foi criada para inibir o uso do sócio laranja. E mudanças sempre abrem brechas para eventuais irregularidades”, diz o coordenador da Junta.

A Eireli, para fins legais, é considerada uma pessoa jurídica à parte do seu titular. Assim, eventuais dívidas e obrigações assumidas pela Eireli não avançam sobre os bens pessoais do seu titular.

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Existe, porém, restrições para constituição de uma Eireli, como, por exemplo, a fixação do valor de seu capital, que deve ser de, no mínimo, 100 salários mínimos.

Essa figura jurídica foi criada em 2010 pela lei 12.441, mas nunca foi especificado que tipo de pessoa (física ou jurídica) poderia ser titular de uma Eireli. À época, o Departamento Nacional de Registro do Comércio (DNRC), que se tornaria o Drei, interpretou que apenas a pessoa física, e brasileira, poderia constituir essa empresa.

Essa visão muda completamente agora, assim como o procedimento de conversão de um tipo jurídico em outro. Com a edição da IN Drei n° 35, qualquer sociedade empresarial poderá se transformar em uma Eireli, o que também vale para o caminho contrário.

Um Microempreendedor Individual (Mei), por exemplo, poderá virar Eireli direto, sem a necessidade de se tornar antes um Empresário Individual.

A mesma instrução normativa também estabelece um novo procedimento para a Sociedade Limitada que perdeu os sócios e virou unipessoal. A nova determinação estabelece um prazo de 180 dias para que se recomponha a sociedade, ou então para que se altere o tipo jurídico.

Passado esse prazo, o sócio que sobrou terá de assumir todas as responsabilidades legais pela empresa.

Fonte: Diário do Comércio
Data: 02 de maio de 2017
Acesso: 05 de maio de 2017

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