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Advisor(s)
Abstract(s)
A presente dissertação tem como tema a Aquisição de Bens a Acionistas, sendo como principal objetivo perceber o funcionamento e limitações deste instituto, comparando-o com outros ordenamentos jurídicos societários que nos são próximos, nomeadamente, o espanhol, o italiano, o francês e o alemão. A obrigação de entrada é uma das principais obrigações dos sócios. As entradas dos sócios estão divididas em dois grupos diferentes, nomeadamente, as entradas de mero património, conhecidas por entradas em indústria, cujo valor da contribuição não é computado no capital social, e as entradas de capital, que se subdividem em entradas em dinheiro e entradas em espécie. As entradas em espécie tratam de entradas que não são consideradas entradas em dinheiro. Neste sentido, sendo a obrigação de entrada em dinheiro, não há forma de os sócios poderem avaliá-la com um valor diferente do seu valor real. Mas, se a entrada for em espécie os sócios teriam a oportunidade para avaliar o bem, com o qual entrariam para a sociedade com, por exemplo, um valor superior ao seu valor real. Assim, para proteger a sociedade, os restantes sócios e eventuais credores sociais deste tipo de problemas existe um mecanismo de avaliação obrigatória da entrada em espécie por um expert. Ora, todo este esforço por parte do legislador societário seria facilmente contornado por qualquer sócio, realizando este a entrada em dinheiro e, posteriormente, vendendo à sociedade o bem com o qual queria, primeiramente, cumprir a obrigação de entrada. Desta forma, estaríamos perante uma verdadeira entrada em espécie encoberta. Neste sentido, o legislador societário consagrou um mecanismo de proteção e garantia da realização da entrada em espécie para nestes casos proteger a sociedade, os restantes sócios e eventuais credores sociais, designadamente, a aquisição de bens a acionistas que analisaremos ao longo do presente trabalho.
The present master thesis has as main theme the Acquisition of Assets to Shareholders and the principal objective is understanding the functioning and limitations of this institute, comparing it with other corporate legal systems that are close to us, namely, Spanish, Italian, French and German. The contribution is one of the main obligations of the partners. The contributions are divided into two different groups, namely, the contributions of “mere heritage”, known as industry contributions, where the value of the contribution is not counted in the share capital, and capital contributions, which are subdivided into cash contributions and contributions in natura. The contributions in natura are all that are not contributions in cash. In this sense, in the cash contribution, there is no way the partners can evaluate it with a different value of its real value. But in the contribution is in natura the shareholders would have the opportunity to evaluate the good for, for example, a value higher than its market value. Then, to protect the company, the other members and any company creditors of such problems there is a mandatory mechanism for evaluating the contribution in natura by an expert. But all this effort by the corporate legislator would be easily circumvented by any partner, if he made the contribution in cash and then would sell to the company the thing that he firstly wanted to entry. In this way, we would be facing a real entry but covered. In this sense, the corporate legislature laid down a protective mechanism for the realization of contributions in natura to protect the company, the other members and any company creditors in that cases, in particular, the acquisition of assets to shareholders which will be discussed throughout this dissertation.
The present master thesis has as main theme the Acquisition of Assets to Shareholders and the principal objective is understanding the functioning and limitations of this institute, comparing it with other corporate legal systems that are close to us, namely, Spanish, Italian, French and German. The contribution is one of the main obligations of the partners. The contributions are divided into two different groups, namely, the contributions of “mere heritage”, known as industry contributions, where the value of the contribution is not counted in the share capital, and capital contributions, which are subdivided into cash contributions and contributions in natura. The contributions in natura are all that are not contributions in cash. In this sense, in the cash contribution, there is no way the partners can evaluate it with a different value of its real value. But in the contribution is in natura the shareholders would have the opportunity to evaluate the good for, for example, a value higher than its market value. Then, to protect the company, the other members and any company creditors of such problems there is a mandatory mechanism for evaluating the contribution in natura by an expert. But all this effort by the corporate legislator would be easily circumvented by any partner, if he made the contribution in cash and then would sell to the company the thing that he firstly wanted to entry. In this way, we would be facing a real entry but covered. In this sense, the corporate legislature laid down a protective mechanism for the realization of contributions in natura to protect the company, the other members and any company creditors in that cases, in particular, the acquisition of assets to shareholders which will be discussed throughout this dissertation.
Description
Keywords
Aquisição de bens a acionistas Verificação do valor dos bens Entrada Dinheiro Entrada em espécie Capital social Acquisition of assets to shareholders Value of the goods verification Contribuition Money Nonmonetary contributions Share capital