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Abstract(s)
Esta dissertação tem como finalidade abordar a obrigação de entrada por parte dos sócios, nomeadamente, o regime das entradas em espécie nas sociedades comerciais e o papel que este desempenha na tutela dos credores sociais. Tendo em conta as características das entradas em espécie, torna-se evidente que este tipo de entrada deve ser submetido a um rigoroso regime, essencialmente, para se garantir o cumprimento da principal obrigação dos sócios. Neste sentido, o CSC consagra o regime da avaliação da entrada em espécie no seu art. 28º, uma norma essencial para se assegurar a realização efetiva da obrigação de entrada. Paralelamente, o CSC prevê também a responsabilidade por erro do revisor, bem como o regime consagrado no nº4 do art. 25º, não tendo este artigo expressão nos outros ordenamentos jurídicos estudados. No âmbito do cumprimento da obrigação de entrada, o legislador consagrou ainda o recurso à figura da dação em cumprimento, sendo que esta permite a prestação de coisa diversa daquela que é devida, com o objetivo de extinguir a obrigação, considerando-se constituída a entrada. De acordo com a doutrina, estes regimes consagrados no CSC demonstram a preocupação do legislador com a realização da obrigação da entrada em espécie, bem como a proteção dos interesses dos credores sociais. No entanto, no desfecho deste trabalho, daremos maior destaque ao meio previsto para os credores sociais reagirem ao incumprimento da obrigação da entrada. Especificamente, vamos nos debruçar acerca do art. 30º do CSC e, por conseguinte, na figura da sub-rogação propriamente dita. Assim, os credores a não confiar na sociedade, poderiam sempre recorrer a este mecanismo, protegendo os seus créditos e os seus interesses.
The purpose of this dissertation is to address the obligation of partners to make contributions, namely the regime of contributions in kind in commercial companies and the role it plays in protecting company creditors. Given the characteristics of contributions in kind, this type of contribution must be subject to a strict regime, essentially to guarantee the fulfilment of the partners' main obligation. To this end, the CSC enshrines the system for evaluating contributions in kind in Article 28, an essential rule for ensuring the effective fulfilment of the contribution obligation. At the same time, the CSC also provides for liability for errors on the part of the auditor, as well as the regime enshrined in Article 25(4), although this article has no expression in the other legal systems studied. As part of the fulfilment of the obligation to make a contribution, the legislator also enshrined the use of payment in kind, which allows the provision of something other than what is owed, with the aim of extinguishing the obligation, considering the contribution to be constituted. According to the doctrine, these regimes enshrined in the CSC demonstrate the legislator's concern with realizing the obligation of the contribution in kind, as well as protecting the interests of the company's creditors. However, at the end of this article, we will focus more on the means provided for corporate creditors to react to the breach of the contribution's obligation. Specifically, we will focus on Article 30 of the CSC and, consequently, on subrogation itself. Creditors who do not trust the company could always use this mechanism to protect their claims and interests.
The purpose of this dissertation is to address the obligation of partners to make contributions, namely the regime of contributions in kind in commercial companies and the role it plays in protecting company creditors. Given the characteristics of contributions in kind, this type of contribution must be subject to a strict regime, essentially to guarantee the fulfilment of the partners' main obligation. To this end, the CSC enshrines the system for evaluating contributions in kind in Article 28, an essential rule for ensuring the effective fulfilment of the contribution obligation. At the same time, the CSC also provides for liability for errors on the part of the auditor, as well as the regime enshrined in Article 25(4), although this article has no expression in the other legal systems studied. As part of the fulfilment of the obligation to make a contribution, the legislator also enshrined the use of payment in kind, which allows the provision of something other than what is owed, with the aim of extinguishing the obligation, considering the contribution to be constituted. According to the doctrine, these regimes enshrined in the CSC demonstrate the legislator's concern with realizing the obligation of the contribution in kind, as well as protecting the interests of the company's creditors. However, at the end of this article, we will focus more on the means provided for corporate creditors to react to the breach of the contribution's obligation. Specifically, we will focus on Article 30 of the CSC and, consequently, on subrogation itself. Creditors who do not trust the company could always use this mechanism to protect their claims and interests.
Description
Keywords
Entrada Entradas em espécie Avaliação da entrada Cumprimento da obrigação de entrada Tutela dos credores sociais Contribution Contributions in kind Evaluation of contribution Fulfillment of the contribution obligation Protection of creditors