This paper analyzes the rights and obligations of the holder of the capital of the Individual Limited Liability Enterprise (EIRELI). It analyzes previous studies, the legislative process and the rules concerning EIRELI. The rights and obligations of the partners of a limited liability enterprise are examined later. Then we analyze the characteristics of the legal entity in EIRELI, the requirements to hold the capital of EIRELI, the rule determining the minimum capital and stand out devices applicable to the EIRELI. Finally, it is considered that because the Law n. 12.441, of 11 July 2012, established a new kind of entity, the rights and obligations of the holder of the capital must meet the social function of the institution.
EIRELI; Entity; Individual Entrepreneur