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A cisão de sociedades consiste numa operação de reorganização da estrutura empresarial que se encontra intrinsecamente ligada ao fenómeno de mutação e desenvolvimento das sociedades comerciais. A presente dissertação visa analisar a cisão de sociedades à luz do Código das Sociedades Comerciais, com especial destaque para a problemática relativa à hermenêutica jurídica do conceito de “unidade económica” consagrado no ordenamento jurídico-societário português. Destarte, procurar-se-á estabelecer qual o alcance desta expressão, examinando as soluções que têm sido propostas pela doutrina e jurisprudência portuguesas, bem como numa perspetiva comparada e pluridisciplinar.
The split-up is a reorganization of the corporate structure that is intrinsically linked to the phenomenon of change and development of corporations. This thesis aims to analyze the split-up in accordance with that established by the Portuguese Commercial Companies Code, with particular emphasis on the problems relating to the legal interpretation of the "economic unit" concept under the national law. Therefore, the meaning of that expression will be determined, examining the main literature on the subject as well as court solutions. The importance of this matter will be set out in a comparative and multidisciplinary perspective.
The split-up is a reorganization of the corporate structure that is intrinsically linked to the phenomenon of change and development of corporations. This thesis aims to analyze the split-up in accordance with that established by the Portuguese Commercial Companies Code, with particular emphasis on the problems relating to the legal interpretation of the "economic unit" concept under the national law. Therefore, the meaning of that expression will be determined, examining the main literature on the subject as well as court solutions. The importance of this matter will be set out in a comparative and multidisciplinary perspective.
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Cisão de sociedades Unidade económica Split-up Economic unit