CRIPTOATIVOS E INTEGRALIZAÇÃO DE CAPITAL SOCIAL NO BRASIL POSSIBILIDADES JURÍDICAS E DESAFIOS PRÁTICOS À LUZ DA LEI 14.478/22

Abstract

This research focuses on the growing importance of cryptoassets in the Brazilian financial market and their application in share capital. The general objective of this article is to analyze the legal possibilities for the use of cryptoassets in the payment of share capital in the Brazilian economic context, identifying the practical challenges faced by companies and investors in adopting these assets as a form of capital payment. The research uses a deductive, qualitative study format, with books and documents, focusing on current laws, the opinions of regulatory agencies, and the most prominent legal requirements. The findings show that, despite bureaucratic and practical challenges, there is a legal basis for the use of cryptoassets in the formation of share capital, if the emerging rules are followed. It is concluded that a deeper doctrinal debate is necessary, in addition to there being a growing need to develop actions to reduce risks, which aim to guarantee the legal security and success of these operations.