A relação entre aviamento e reputação dos sócios para fins de apuração de haveres em sociedades simples

Resumo

The present study aims to analyze if simple partnerships might have goodwill and if such excess value can be considered in the determination of the assets of the withdrawing, excluded or deceased partner, especially analyzing the relation between the goodwill and the reputation of the partners. To reach such an objective, we analyze the differences between simple partnerships and business partnerships, the practical implications of such a distinction and the hypotheses when it is necessary to determine the partner's assets. We will also analyze the main methods of valuation of companies, economic and patrimonial, and what are the legal and jurisprudential rules for this matter. Furthermore, we will study the goodwill, as an attribute of the commercial establishment in order to answer if simple companies have goodwill, especially from the point of view of the existence of enterprise and personal goodwill and how each of them should be considered in the determination of assets, avoiding an possible economic imbalance in the amounts to be paid by the company to the partner who withdraws from it, taking with him a substantial portion of the ability to generate profits, connected with his personal reputation.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/33208

Palavras-chave

Simple companiesAssets determinationEnterprise goodwillPersonal goodwillPartner reputationSociedades simplesApuração de haveresAviamento objetivoAviamento subjetivoReputação do sócioDireitoSociedades comerciais - LegislaçãoLiquidação (Direito comercial)Dissolução parcial de sociedade