depo 25 bonus 25 bebas ip depo 25 bonus 25 bebas ip depo 25 bonus 25 bebas ip depo 10 bonus 15 slot bonus new member 100 rtp slot gacor hari ini daftar slot via dana situs judi bola resmi rtp slot live
SBOBET slot dana
https://777slot.tech21.com/products/slot777/ bittersweetbynajla.com slot777 slot depo 10k bonus new member slot777 slot depo 10k bonus new member bonus new member slot gacor rtp live nexus slot slot gacor bonus new member nexus slot joker123 bonus new member joker123 joker123 slot777 slot777 slot depo 10k slot depo 10k joker123 slot depo 10k slot depo 10k rtp slot slot depo 10k slot depo 10k nexus slot nexus slot nexus slot slot online https://sman20surabaya.com/slot-garansi/ https://sman20surabaya.com/nexus-slot/ https://mak-techno.com/slot-garansi-kekalahan/ https://mak-techno.com/joker123/ https://jtdigitally.com/slot-garansi/ https://jtdigitally.com/slot-depo-10k/ https://ramones-project.eu/slot-garansi-kekalahan/ https://ramones-project.eu/joker123/ slot garansi kekalahan 100 slot minimal depo 10k slot minimal depo 10k slot garansi kekalahan 100 judi bola slot gacor 777 baksokemon.com riveroftimemuseum.org jedsoncampus.com salamsehat.com trackscales.com outbackadventuresdr.com gebzeninbaskani.com bandungindahgolf.com metalldetektortests.com sutherlandrealestate.com slot777 gacor https://live-on.levainbakery.com/products/rtp-slot-gacor-hari-ini/ http://rajathor.levainbakery.com/products/slot777 https://slot777-rajazeus.levainbakery.com/products/slot777-gacor https://seo-slot777.levainbakery.com/products/daftar-slot777-tips-menang slot gacor joker123 online https://cuan-cuan.levainbakery.com/products/slot777-gampang-cuan/ https://kiw-kiw.ahlemeyewear.com/products/situs-slot777-gacor/ https://hujan-duit.levainbakery.com/products/slot777/ https://sikat.terus.dapperday.com/products/slot777-gacor/ http://slot.777.levainbakery.com/products/slot777/ https://gacordunk.lilys.com/products/slot777-terpercaya/ SLOT777 TERBARU joker123 online slot777 online http://kejarchallenge.lilys.com/products/slot777-terbaru/ https://rangking-dong.lilys.com/products/slot777-online/ https://hariono.levainbakery.com/products/slot-joker123/ https://bangmessi.lilys.com/products/bocoran-rtpslot https://ronaldorank1.lilys.com/products/slot777 https://rankingdong.levainbakery.com/products/joker123 https://gacorabis.thebotanist.com/products/slot-gacor-gampang-menang/ https://anakgacor.lilys.com/products/slot-online/ https://tokopedia.lilys.com/products/slot-gacor/ https://gimicklu21.levainbakery.com/products/joker123-slot-terpopuler/ https://udinpetot.lilys.com/products/situs-slot-gacor-2023/ https://tukiyem-rtp.matthewwilliamson.com/products/bocoran-rtp-slot-gacor/ https://kores-banget.levainbakery.com/products/sbobet/ https://orang-dalam.matthewwilliamson.com/products/rtp-slot/ https://simonteli.kidrock.com/products/slot777-online/ https://mahpud-md.kidrock.com/products/slot777-gacor-hari-ini/ https://gedang-klutuk.levainbakery.com/products/slot-bonus-new-member-100/ https://dana-darurat.matthewwilliamson.com/products/situs-joker123/ https://slot-paijo.lilys.com/products/slot777/ https://lomba-rangking.lilys.com/products/nexus-slot/ https://gacorbosku.levainbakery.com/products/slot777/ https://suhudilawan.lilys.com/products/link-slot777/ https://wkwkwk.thebotanist.com/products/slot777/ https://slot777dajal.levainbakery.com/products/slot777-gacor/ http://cucugacor.lilys.com/products/slot-gacor/ https://jancokkk.thebotanist.com/products/slot-online-gacor/ https://tantegacor.levainbakery.com/products/slot-gacor/ http://sinchan.lilys.com/products/slot-gacor/ http://aminkan.thebotanist.com/products/link-slot-online/ https://mamakgacor.levainbakery.com/products/slot777-online/ https://lionel.tilley.com/products/rajazeus-situs-slot777 slot nexus login joker123 https://slot777.ahandfulofleaves.org/products/situs-slot777/ https://rtp-slot.baksokemon.com/products/rtp-live/ https://link-slot777.ahandfulofleaves.org/products/slot777 https://slot-gacor.ahandfulofleaves.org/products/slot-gacor https://baksobabi.baksokemon.com/products/slot777-gacor https://gacordunk.baksokemon.com/products/slot777-online https://slotonline.ahandfulofleaves.org/products/slotonline-situs-slot/ https://slot777.baksokemon.com/products/slot777-situs-slot/ https://sbobet.ahandfulofleaves.org/products/sbobet/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/

Importância da clareza do contrato social após a morte de sócios!

Uma decisão recente do Departamento Nacional de Registro Empresarial e Integração (DREI) trouxe importantes repercussões para a sucessão em empresas. Em março deste ano, ao apreciar o Recurso nº 14022.116144/2022-57, o DREI admitiu o arquivamento de alteração contratual que transferia a uma das sócias, de maneira automática e onerosa, as quotas que pertenciam a um sócio falecido, conforme previsto no contrato social da empresa, sem a apresentação de alvará judicial ou escritura pública de partilha, que são comumente exigidos.

 

Para a advogada Anne Thomas, do Departamento Societário da Andersen Ballão Advocacia, trata-se de um precedente importante em relação à liberdade contratual dos sócios de uma empresa, favorecendo também a continuidade da atividade empresarial.

 

O Código Civil dispõe, em seu artigo 1.028, inciso I, que: “no caso de morte de sócio, liquidar-se-á sua quota, salvo: I – se o contrato dispuser diferentemente (…)”. Ou seja, tal regra será aplicável se o contrato social da empresa for omisso a respeito. “Assim sendo, as quotas do sócio falecido deverão ser liquidadas e, por conseguinte, o montante equivalente (se positivo) deverá ser pago aos herdeiros, podendo o contrato social dispor sobre a forma de se apurar o valor das quotas, a forma de pagamento aos herdeiros, a eventual possibilidade de ingresso destes na empresa etc.”, esclarece a advogada.

 

No caso objeto da decisão, o contrato social da empresa continha disposição expressa e detalhada sobre a forma da transferência das quotas do sócio falecido a um outro sócio. Tal disposição foi considerada válida, de modo que o DREI entendeu que deve ser observada.

 

Nesse sentido, a advogada destaca “a importância de contratos sociais de empresas serem claros e objetivos, com regras bem escritas, pensadas e conhecidas pelos sócios, que representem os respectivos interesses e prevejam, para o caso de falecimento de sócio, tanto as consequências para a sociedade como a forma de apuração e pagamento do valor das respectivas quotas, considerando as dificuldades relacionadas (inclusive a situação do caixa da empresa), que eventualmente podem restringir a realização de pagamentos aos herdeiros.

 

“Alternativamente, há também a possibilidade de os sócios definirem procedimentos a serem seguidos por meio da celebração de um acordo de sócios”, comenta a advogada.

 

Entenda o que acontece quando um sócio falece

Se o contrato social da empresa ou outro documento idôneo produzido pelos sócios não possuir regras para regular a destinação das quotas do sócio (pessoa física) que vier a falecer, aplicam-se as disposições do Código Civil, procedendo-se à liquidação das quotas e ao correspondente pagamento dos herdeiros. Na hipótese de a sociedade não ter caixa suficiente para arcar com o pagamento devido, podem surgir dificuldades para seus negócios, pondo em risco até mesmo a sua continuidade. Logo, é importante que o contrato social estabeleça regras relacionadas, de acordo com os interesses dos sócios e em atenção à preservação da empresa. “A falta de regras específicas pode levar a uma demora na liquidação ou alienação das quotas do sócio falecido, diante da provável exigência de partilha (ou alvará) judicial ou de escritura pública de partilha”, acrescenta a advogada da Andersen Ballão Advocacia.

 

Fonte: Jornal Contábil

https://777slot.tech21.com/products/slot777/ bittersweetbynajla.com slot777 slot depo 10k bonus new member slot777 slot depo 10k bonus new member bonus new member slot gacor rtp live nexus slot slot gacor bonus new member nexus slot joker123 bonus new member joker123 joker123 slot777 slot777 slot depo 10k slot depo 10k joker123 slot depo 10k slot depo 10k rtp slot slot depo 10k slot depo 10k nexus slot nexus slot nexus slot slot online https://sman20surabaya.com/slot-garansi/ https://sman20surabaya.com/nexus-slot/ https://mak-techno.com/slot-garansi-kekalahan/ https://mak-techno.com/joker123/ https://jtdigitally.com/slot-garansi/ https://jtdigitally.com/slot-depo-10k/ https://ramones-project.eu/slot-garansi-kekalahan/ https://ramones-project.eu/joker123/ slot garansi kekalahan 100 slot minimal depo 10k slot minimal depo 10k slot garansi kekalahan 100 judi bola slot gacor 777 baksokemon.com riveroftimemuseum.org jedsoncampus.com salamsehat.com trackscales.com outbackadventuresdr.com gebzeninbaskani.com bandungindahgolf.com metalldetektortests.com sutherlandrealestate.com slot777 gacor https://live-on.levainbakery.com/products/rtp-slot-gacor-hari-ini/ http://rajathor.levainbakery.com/products/slot777 https://slot777-rajazeus.levainbakery.com/products/slot777-gacor https://seo-slot777.levainbakery.com/products/daftar-slot777-tips-menang slot gacor joker123 online https://cuan-cuan.levainbakery.com/products/slot777-gampang-cuan/ https://kiw-kiw.ahlemeyewear.com/products/situs-slot777-gacor/ https://hujan-duit.levainbakery.com/products/slot777/ https://sikat.terus.dapperday.com/products/slot777-gacor/ http://slot.777.levainbakery.com/products/slot777/ https://gacordunk.lilys.com/products/slot777-terpercaya/ SLOT777 TERBARU joker123 online slot777 online http://kejarchallenge.lilys.com/products/slot777-terbaru/ https://rangking-dong.lilys.com/products/slot777-online/ https://hariono.levainbakery.com/products/slot-joker123/ https://bangmessi.lilys.com/products/bocoran-rtpslot https://ronaldorank1.lilys.com/products/slot777 https://rankingdong.levainbakery.com/products/joker123 https://gacorabis.thebotanist.com/products/slot-gacor-gampang-menang/ https://anakgacor.lilys.com/products/slot-online/ https://tokopedia.lilys.com/products/slot-gacor/ https://gimicklu21.levainbakery.com/products/joker123-slot-terpopuler/ https://udinpetot.lilys.com/products/situs-slot-gacor-2023/ https://tukiyem-rtp.matthewwilliamson.com/products/bocoran-rtp-slot-gacor/ https://kores-banget.levainbakery.com/products/sbobet/ https://orang-dalam.matthewwilliamson.com/products/rtp-slot/ https://simonteli.kidrock.com/products/slot777-online/ https://mahpud-md.kidrock.com/products/slot777-gacor-hari-ini/ https://gedang-klutuk.levainbakery.com/products/slot-bonus-new-member-100/ https://dana-darurat.matthewwilliamson.com/products/situs-joker123/ https://slot-paijo.lilys.com/products/slot777/ https://lomba-rangking.lilys.com/products/nexus-slot/ https://gacorbosku.levainbakery.com/products/slot777/ https://suhudilawan.lilys.com/products/link-slot777/ https://wkwkwk.thebotanist.com/products/slot777/ https://slot777dajal.levainbakery.com/products/slot777-gacor/ http://cucugacor.lilys.com/products/slot-gacor/ https://jancokkk.thebotanist.com/products/slot-online-gacor/ https://tantegacor.levainbakery.com/products/slot-gacor/ http://sinchan.lilys.com/products/slot-gacor/ http://aminkan.thebotanist.com/products/link-slot-online/ https://mamakgacor.levainbakery.com/products/slot777-online/ https://lionel.tilley.com/products/rajazeus-situs-slot777 slot nexus login joker123 https://slot777.ahandfulofleaves.org/products/situs-slot777/ https://rtp-slot.baksokemon.com/products/rtp-live/ https://link-slot777.ahandfulofleaves.org/products/slot777 https://slot-gacor.ahandfulofleaves.org/products/slot-gacor https://baksobabi.baksokemon.com/products/slot777-gacor https://gacordunk.baksokemon.com/products/slot777-online https://slotonline.ahandfulofleaves.org/products/slotonline-situs-slot/ https://slot777.baksokemon.com/products/slot777-situs-slot/ https://sbobet.ahandfulofleaves.org/products/sbobet/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/
https://777slot.tech21.com/products/slot777/ bittersweetbynajla.com slot777 slot depo 10k bonus new member slot777 slot depo 10k bonus new member bonus new member slot gacor rtp live nexus slot slot gacor bonus new member nexus slot joker123 bonus new member joker123 joker123 slot777 slot777 slot depo 10k slot depo 10k joker123 slot depo 10k slot depo 10k rtp slot slot depo 10k slot depo 10k nexus slot nexus slot nexus slot slot online https://sman20surabaya.com/slot-garansi/ https://sman20surabaya.com/nexus-slot/ https://mak-techno.com/slot-garansi-kekalahan/ https://mak-techno.com/joker123/ https://jtdigitally.com/slot-garansi/ https://jtdigitally.com/slot-depo-10k/ https://ramones-project.eu/slot-garansi-kekalahan/ https://ramones-project.eu/joker123/ slot garansi kekalahan 100 slot minimal depo 10k slot minimal depo 10k slot garansi kekalahan 100 judi bola slot gacor 777 baksokemon.com riveroftimemuseum.org jedsoncampus.com salamsehat.com trackscales.com outbackadventuresdr.com gebzeninbaskani.com bandungindahgolf.com metalldetektortests.com sutherlandrealestate.com slot777 gacor https://live-on.levainbakery.com/products/rtp-slot-gacor-hari-ini/ http://rajathor.levainbakery.com/products/slot777 https://slot777-rajazeus.levainbakery.com/products/slot777-gacor https://seo-slot777.levainbakery.com/products/daftar-slot777-tips-menang slot gacor joker123 online https://cuan-cuan.levainbakery.com/products/slot777-gampang-cuan/ https://kiw-kiw.ahlemeyewear.com/products/situs-slot777-gacor/ https://hujan-duit.levainbakery.com/products/slot777/ https://sikat.terus.dapperday.com/products/slot777-gacor/ http://slot.777.levainbakery.com/products/slot777/ https://gacordunk.lilys.com/products/slot777-terpercaya/ SLOT777 TERBARU joker123 online slot777 online http://kejarchallenge.lilys.com/products/slot777-terbaru/ https://rangking-dong.lilys.com/products/slot777-online/ https://hariono.levainbakery.com/products/slot-joker123/ https://bangmessi.lilys.com/products/bocoran-rtpslot https://ronaldorank1.lilys.com/products/slot777 https://rankingdong.levainbakery.com/products/joker123 https://gacorabis.thebotanist.com/products/slot-gacor-gampang-menang/ https://anakgacor.lilys.com/products/slot-online/ https://tokopedia.lilys.com/products/slot-gacor/ https://gimicklu21.levainbakery.com/products/joker123-slot-terpopuler/ https://udinpetot.lilys.com/products/situs-slot-gacor-2023/ https://tukiyem-rtp.matthewwilliamson.com/products/bocoran-rtp-slot-gacor/ https://kores-banget.levainbakery.com/products/sbobet/ https://orang-dalam.matthewwilliamson.com/products/rtp-slot/ https://simonteli.kidrock.com/products/slot777-online/ https://mahpud-md.kidrock.com/products/slot777-gacor-hari-ini/ https://gedang-klutuk.levainbakery.com/products/slot-bonus-new-member-100/ https://dana-darurat.matthewwilliamson.com/products/situs-joker123/ https://slot-paijo.lilys.com/products/slot777/ https://lomba-rangking.lilys.com/products/nexus-slot/ https://gacorbosku.levainbakery.com/products/slot777/ https://suhudilawan.lilys.com/products/link-slot777/ https://wkwkwk.thebotanist.com/products/slot777/ https://slot777dajal.levainbakery.com/products/slot777-gacor/ http://cucugacor.lilys.com/products/slot-gacor/ https://jancokkk.thebotanist.com/products/slot-online-gacor/ https://tantegacor.levainbakery.com/products/slot-gacor/ http://sinchan.lilys.com/products/slot-gacor/ http://aminkan.thebotanist.com/products/link-slot-online/ https://mamakgacor.levainbakery.com/products/slot777-online/ https://lionel.tilley.com/products/rajazeus-situs-slot777 slot nexus login joker123 https://slot777.ahandfulofleaves.org/products/situs-slot777/ https://rtp-slot.baksokemon.com/products/rtp-live/ https://link-slot777.ahandfulofleaves.org/products/slot777 https://slot-gacor.ahandfulofleaves.org/products/slot-gacor https://baksobabi.baksokemon.com/products/slot777-gacor https://gacordunk.baksokemon.com/products/slot777-online https://slotonline.ahandfulofleaves.org/products/slotonline-situs-slot/ https://slot777.baksokemon.com/products/slot777-situs-slot/ https://sbobet.ahandfulofleaves.org/products/sbobet/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/ https://rtp-slot.ahandfulofleaves.org/products/rtp-live-online-resmi/