YEAR 2024 No 3

ISSN 2182-9845

Methods for determining assets in the resolution of the company against one of the partners

Alexandre Ferreira de Assumpção Alves / Vitor Greijal Sardas

Keywords

Commercial company; Resolution of the commercial company against one of the partners; Ascertainment of assets; Methods; Commercial Law; Brazilian Law.

Abstract

The text analyzes the evolution of Brazilian law in dealing with the resolution of commercial companies in relation to one of the partners. Initially, most cases for the resolution of companies, which required the determination of assets, were considered grounds for dissolution. However, the Commercial Code of 1850 already allowed the company to continue in the event of the death of a partner. The introduction of the limited liability company, in 1919, established a criterion for evaluating the partner's participation based on the equity value of the shares, determined by the most recent balance sheet. However, there were still legal gaps for other cases of company resolution, such as exclusion or unreasonable withdrawal of a partner. Over time, the calculation of assets evolved, with specific criteria prevailing over the liquidation of social assets. The 2015 Code of Civil Procedure consolidated the use of asset value to calculate the assets to be paid to the partner who leaves, preserving the partnership. However, gaps in legal treatment still persist, needing to be addressed jurisprudentially and whose experience in comparative law, especially Portuguese, can be taken advantage of.

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