As características da EIRELI e a exigência de capital mínimo para sua constituição: uma análise do cenário cearense

Abstract

In January of 2012, the Law nº 12441/2011 was enforced, which permitted in the brazilian juridical system the limitation of patrimonial responsibility of the individual enterprising throughout the Individual Enterprise of Limited Responsibility – EIRELI. However the law brought some requests to constitute such enterprise, and between then is the joined minimal amount of 100 minimal salaries. In this way, it is aimed to answer the following question: The necessity of a minimal social capital to constitute an EIRELI represents an obstacle to the adoption of this kind of corporation? The present work has the objective of analyzing how the exigency of a minimal social capital may unable the adoption of this corporate form EIRELI by Ceara’s enterprising. Furthermore the specific objectives aim to analyze the characteristics of the enterprises and individual enterprising related in the JUCEC that can choose the new modality as well as examine the transformation of other corporate kinds in EIRELI. The methodology used is founded in a bibliographic research, through a descriptive and quantitative analysis of data obtained from books, articles and the internet. The theme is relevant due to the major quantity of individual Ceara’s enterprising that possess an inferior capital than what is needed to constitute EIRELI. At the end of the study it was found that the minimum capital requirement is an obstacle to the formation of EIRELI, since the capital required is outside the realm of the vast majority of individual entrepreneurs constituted in the state of Ceará.