Análise das possibilidades de sucessão em sociedades limitadas à luz dos dispositivos do Código Civil

Abstract

The limited liability company is a type of business whose nomenclature and use are consolidated in Law and customs, known by its acronym ltda, being a pillar for socioeconomic functioning. When there is civil incapacity or death of a partner, there is a need for someone else to succeed him in the company: hence the name succession. The general objective of the study is to analyze the possibilities of succession in Limited Liability Companies in the light of the provisions of the Civil Code/2002, and has the following specific objectives: List and differentiate the following types of companies: limited liability companies, corporations and sole proprietorship with limited liability ; Highlight the characteristics, concepts, elements, Affectio societatis, and the legal nature of Limited Liability Companies; Approach the Principles of Preservation of the Company, the Presumption and the Social Function of the Company; and Investigate specific cases of succession in limited liability companies. The theme chosen is motivated by the intersection of Law, Accounting and business life, and may involve lawyers, specialist accounting consultants, executing partners and shareholder partners, in addition to heirs. The methodology used is bibliographical, theoretical, nominal qualitative, descriptive and exploratory (in the analysis of two recent concrete cases of succession in ltda's). The study is based on laws and regulations, scientific studies, and journalistic materials, basically. It is concluded that it is essential to carry out the best possible succession plan, for the best future governance and better delimitation of assets and rights to be inherited/bequeathed, based on the will of the de cujus, and it is recommended as a continuation of the research to look into whether in a case of succession with a thorough accounting and documental analysis of a company in this situation, or the analysis of a case of succession that occurred when “old” laws were in force, referring to a historical investigation of business successions in Brazil.