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A presente dissertação foca-se na Insolvência das Sociedades Desportivas e na problemática que subjaz a valorização do seu património. As Sociedades Desportivas têm como objetivo principal a participação em competições desportivas, enquanto se guiam pela prossecução do lucro e têm adjacentes atividades sociais de fim económico desinteressado. Estas sociedades são regidas por normas especiais que visam a proteção do Clube Fundador. São também objeto de regulação especifica para que se diminua o risco económico que caracteriza a vida de qualquer sociedade. A par do risco económico que paira sobre as sociedades em geral, as Sociedades Desportivas têm aliado o risco desportivo, cujo (in)sucesso se reflete na posição financeira da sociedade. Tendo em conta que os principais ativos destas figuras do futebol nacional são o património imobiliário (afeto a atividades especificas) e o direito sobre os jogadores que constituem os plantéis, analisamos a legislação em vigor e a sua aplicação à realidade nacional. Este trabalho identifica lacunas na legislação vigente e a falta de legislação especial quanto à insolvência das Sociedades Desportivas. Assim a defendemos, devido à exigência do mundo desportivo, um ramo jurídico-económico com demasiadas nuances especificas e cuja perspetiva de continuidade de Sociedades Desportivas em situação financeira débil pode refletir-se numa rápida e inesperável alteração da sua situação patrimonial, pelo que se exige uma grande habilidade por parte do legislador que tem, diante de si, uma tarefa árdua e exigente que conflitua o mundo e risco social, económico-financeiro e desportivo.
The present dissertation focuses on the Insolvency of Sports Societies and the problem that underlies the preservation of their assets. Sports societies have as their main objective the participation in sports competitions, while they are guided by the pursuit of profit and have adjacent social activities with a disinterested economic purpose. These societies are governed by special rules aimed at protecting the Founding Club. They are also subject to specific regulation in order to reduce the economic risk that characterizes the life of any society. Alongside the economic risk that hangs over societies in general, Sports Societies have allied sports risk, whose (un)success is reflected in the financial position of the society. Bearing in mind that the main assets of these national football figures are real estate (affected by specific activities) and the right over the players that make up the squads, we analyze the legislation in force and its application to the national reality. This work identifies gaps in current legislation and the lack of special legislation regarding the insolvency of Sports Societies. This is how we defend it, due to the demands of the sports world, a legal-economic branch with too many specific nuances and whose perspective of continuity of Sports Societies in a weak financial situation can be reflected in a quick and unexpected change in their equity situation, which is why it is required a great skill on the part of the legislator who has, before him, an arduous and demanding task that conflicts the world and social, economic-financial and sports risk.
The present dissertation focuses on the Insolvency of Sports Societies and the problem that underlies the preservation of their assets. Sports societies have as their main objective the participation in sports competitions, while they are guided by the pursuit of profit and have adjacent social activities with a disinterested economic purpose. These societies are governed by special rules aimed at protecting the Founding Club. They are also subject to specific regulation in order to reduce the economic risk that characterizes the life of any society. Alongside the economic risk that hangs over societies in general, Sports Societies have allied sports risk, whose (un)success is reflected in the financial position of the society. Bearing in mind that the main assets of these national football figures are real estate (affected by specific activities) and the right over the players that make up the squads, we analyze the legislation in force and its application to the national reality. This work identifies gaps in current legislation and the lack of special legislation regarding the insolvency of Sports Societies. This is how we defend it, due to the demands of the sports world, a legal-economic branch with too many specific nuances and whose perspective of continuity of Sports Societies in a weak financial situation can be reflected in a quick and unexpected change in their equity situation, which is why it is required a great skill on the part of the legislator who has, before him, an arduous and demanding task that conflicts the world and social, economic-financial and sports risk.
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Keywords
Sociedades desportivas Clube fundador Insolvência Ativos tangíveis Ativos intangíveis Princípio da continuidade Risco Sports societies Founder's club Insolvency Tangible assets Intangible assets Principle of continuity Risk