O uso do know-how para a integralização do capital social e seus reflexos
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Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Aguiar, Letícia Rogick de
Orientador
Cracken, Roberto Nussinkis Mac
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
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Resumo
O trabalho analisa o tema da composição do capital social por meio do know-how no
direito societário brasileiro e tem por finalidade constatar, do ponto de vista jurídico, os reflexos
que o instituto promove. Apesar de polêmico, esse assunto vem ganhando cada vez mais
importância no cenário atual do direito societário, tendo como sua principal dificuldade o fato
de que, na legislação brasileira, não há uma definição própria para know-how. Não obstante,
em decorrência da ausência de legislação neste sentido, há uma corrente doutrinária que entende
que a utilização do know-how para composição do capital social não seria possível, pela
dificuldade de sua valoração. Diante disto, é importante entender o procedimento ordinário de
integralização do capital de uma empresa e como se efetivaria a integralização do capital social
por meio do know-how.
This paper will analyze the composition of the capital stock through know-how in Brazilian corporate law and aim to conclude the consequences that such an institute promotes from a legal perspective. Besides being a polemic theme, it has been gaining more importance in the current Brazilian corporate law scenario and has its main obstacle the fact that there is not a definition for the expression know-how in the Brazilian legislation. Notwithstanding, due to the absence of a specific legislation about this matter, a part of the Brazilian authors argues that the use of the know-how to the composition of the capital stock is not possible, due to the difficulty of its evaluation. In this context, it is important to understand the ordinary procedure of capital stock contribution of a company and how the contribution of the capital stock through know-how would be implemented. The current work is divided into three parts being: the first part which will introduce the general concepts applied to the present theme, including the concept, the functions and the principles related to the capital stock; (ii) the second part which will show an analysis of the ways of contributing to a capital stock, the peculiarities of capital stock contribution with assets and the legal nature of such institute; and (iii) the third part, in which the concept of know-how, the role it makes to the capital stock contribution and is impacts will be explained.
This paper will analyze the composition of the capital stock through know-how in Brazilian corporate law and aim to conclude the consequences that such an institute promotes from a legal perspective. Besides being a polemic theme, it has been gaining more importance in the current Brazilian corporate law scenario and has its main obstacle the fact that there is not a definition for the expression know-how in the Brazilian legislation. Notwithstanding, due to the absence of a specific legislation about this matter, a part of the Brazilian authors argues that the use of the know-how to the composition of the capital stock is not possible, due to the difficulty of its evaluation. In this context, it is important to understand the ordinary procedure of capital stock contribution of a company and how the contribution of the capital stock through know-how would be implemented. The current work is divided into three parts being: the first part which will introduce the general concepts applied to the present theme, including the concept, the functions and the principles related to the capital stock; (ii) the second part which will show an analysis of the ways of contributing to a capital stock, the peculiarities of capital stock contribution with assets and the legal nature of such institute; and (iii) the third part, in which the concept of know-how, the role it makes to the capital stock contribution and is impacts will be explained.
Descrição
Palavras-chave
capital social , funções do capital social , direito societário contemporâneo , know-how , capital stock , capital stock’s functions , contemporary corporate law