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Abstract(s)
O presente estudo subordina-se à análise do contrato de cash pooling, especialmente no ordenamento jurídico português. Justifica-se o seu estudo pela crescente utilização destes sistemas, que visam primariamente uma otimização de uma gestão consolidada de tesouraria, no âmbito dos grupos de sociedades, evitando que estes recorram a modalidades de financiamento externo. Com esta investigação pretende-se sobretudo demonstrar os principais motivos que levam à implementação destes acordos e as limitações que o nosso ordenamento jurídico em particular pode colocar aos mesmos. Assim, pretendemos numa primeira fase fazer um enquadramento da temática dos grupos de sociedades no ordenamento jurídico português, assim como as modalidades de financiamento existentes. Numa segunda fase, pretendemos fazer uma apresentação da figura do cash pooling e das suas modalidades, bem como as vantagens e riscos inerentes à sua utilização. Visamos, ainda, fazer uma breve indagação acerca da qualificação jurídica deste tipo de contrato. Por fim, pretendemos fazer uma análise aos vários problemas jurídico-societários que podem surgir com a implementação e utilização deste tipo de sistema de gestão centralizada de tesouraria - o cash pooling.
The present study is devoted to the analysis of the cash pooling contract, especially within the Portuguese legal system. Its examination is justified by the increasing use of these systems, which primarily aim to optimize consolidated treasure management within groups of companies, thereby avoiding the need for external financing modalities. This research aims primarily to demonstrate the main reasons for the implementation of these agreements and the limitations that our legal system may impose on them. Thus, we intend, in the first phase, to provide a framework for the topic of group companies within the Portuguese legal system, as well as the existing financing modalities. In the second phase, we intend to present the concept of cash pooling and its variants, as well as the advantages and risks inherent in its use. Additionally, we aim to briefly inquire about the legal qualification of this type of contract. Finally, we aim to analyze the various legal and corporate problems that may arise with the implementation and use of this type of centralized treasury management system - cash pooling.
The present study is devoted to the analysis of the cash pooling contract, especially within the Portuguese legal system. Its examination is justified by the increasing use of these systems, which primarily aim to optimize consolidated treasure management within groups of companies, thereby avoiding the need for external financing modalities. This research aims primarily to demonstrate the main reasons for the implementation of these agreements and the limitations that our legal system may impose on them. Thus, we intend, in the first phase, to provide a framework for the topic of group companies within the Portuguese legal system, as well as the existing financing modalities. In the second phase, we intend to present the concept of cash pooling and its variants, as well as the advantages and risks inherent in its use. Additionally, we aim to briefly inquire about the legal qualification of this type of contract. Finally, we aim to analyze the various legal and corporate problems that may arise with the implementation and use of this type of centralized treasury management system - cash pooling.
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Keywords
Cash pooling Grupos de sociedades Gestão centralizada de tesouraria Direção unitária Groups of companies Centralized treasure management Unified direction of societies