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Abstract(s)
A presente dissertação, elaborada no âmbito do Mestrado em Direito da Empresa e dos Negócios, tece como objetivo o estudo das divergências e semelhanças entre o ordenamento jurídico português e espanhol, no que concerne à desconsideração da personalidade jurídica e a um dos seus grupos de casos mais problemáticos: a subcapitalização material. Neste contexto proceder-se-á, em primeira linha, a uma breve análise da evolução histórica do mecanismo em questão. Por conseguinte, será tratada a desconsideração, particularmente, a divergência doutrinal patente em ambos os ordenamentos e a opinião dos respetivos autores. Ulteriormente, no segundo capítulo, será abordado o tema central deste trabalho, a subcapitalização material, que será vastamente explorada nas suas mais variadas vertentes, de modo a compreender como opera nestes dois ordenamentos que, apesar de vizinhos, apresentam algumas diferenças.
The present dissertation, elaborated in the scope of the Master in Company and Business Law, aims at studying the divergences and similarities between the Portuguese and Spanish legal systems regarding the disregard of legal entity and one of its most problematic groups of cases: the material undercapitalization. In this context, we will first proceed to a brief analysis of the historical evolution of the mechanism in question. Then, disregard will be dealt with, particularly the doctrinal divergence patent in both legal systems and the opinion of the respective authors. Subsequently, in the second chapter, the central theme of this work will be addressed, the material undercapitalizacion, which will be vastly explored in its various aspects, in order to understand how it operates in these two legal systems that, despite being neighbors, present some diferences.
The present dissertation, elaborated in the scope of the Master in Company and Business Law, aims at studying the divergences and similarities between the Portuguese and Spanish legal systems regarding the disregard of legal entity and one of its most problematic groups of cases: the material undercapitalization. In this context, we will first proceed to a brief analysis of the historical evolution of the mechanism in question. Then, disregard will be dealt with, particularly the doctrinal divergence patent in both legal systems and the opinion of the respective authors. Subsequently, in the second chapter, the central theme of this work will be addressed, the material undercapitalizacion, which will be vastly explored in its various aspects, in order to understand how it operates in these two legal systems that, despite being neighbors, present some diferences.
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Keywords
Desconsideração da personalidade jurídica Levantamento do véu Responsabilidade limitada Capital social Subcapitalização material Tutela dos interesses dos credores Disregard of legal entity Lifting the veil Limited responsability Capital stock