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Doctoral Thesis
DOI
10.11606/T.2.2008.tde-19022009-084640
Document
Author
Full name
Olavo Zago Chinalia
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2008
Supervisor
Committee
Fonseca, Priscila Maria Pereira Correa da (President)
Forgioni, Paula Andrea
Franca, Erasmo Valladao Azevedo e Novaes
Martelanc, Roy
Prado, Roberta Nioac
Title in Portuguese
Destinação dos elementos intangíveis do estabelecimento empresarial e do aviamento na extinção parcial do vínculo societário
Keywords in Portuguese
Direito comercial
Direito de recesso
Estabelecimento comercial
Sociedade comercial
Abstract in Portuguese
O conhecimento constitui bem jurídico, passível de tutela tanto sob a ótica da criação - por meio dos direitos de propriedade intelectual - quanto sob a ótica da sua utilidade econômica - juntamente com os demais elementos intangíveis do estabelecimento empresarial. Questão amplamente debatida e objeto de controvérsia é a destinação desses bens intangíveis por ocasião do afastamento de um sócio da sociedade empresária. Discute-se se esses bens devem integrar a base de cálculo dos haveres do sócio afastado. Neste trabalho, pretende-se oferecer resposta a essa indagação. Para tanto, analisaremos de que maneira são formadas as dimensões patrimoniais da sociedade - capital social, patrimônio líquido e estabelecimento -, as diversas hipóteses de extinção parcial do vínculo societário, o conteúdo econômico dos elementos intangíveis integrantes do estabelecimento e a natureza jurídica do eventual pagamento por esses bens ao sócio que se desliga da sociedade.
Title in English
Destination of intangible assets and goodwill after the exercise of withdrawal rights in limited liability companies and partnerships.
Keywords in English
Commercial law
Companies and partnerships
Goodwill
Withdrawal rights
Abstract in English
Knowledge is legally protected both as a creation - by means of intellectual property rights - and as na economic asset - jointly with the other intangible components of the goodwill. A highly controversial topic concerning this issue is the treatment given to these intangible assets when a shareholder or partner decides to withdraw from the company. Should such intangible assets be included in the appraisal rights of the withdrawing party? This study aims at attempting to answer this question by analyzing the development of the equity dimensions of a company; the different reasons for a partner and/or shareholder to withdraw; the economic features of intangible assets; and the legal nature of a possible payment made to the withdrawing partner and/or shareholder in consideration of said intangible assets.
 
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TESE_FINAL.pdf (1.12 Mbytes)
Publishing Date
2009-02-20
 
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