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A aplicação às sociedades por quotas do limite previsto no artigo 317, número 2 do Código das Sociedades Comerciais
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Abstract(s)
A presente dissertação versa sobre a questão da aplicabilidade, ou inaplicabilidade, do limite de 10% previsto no artigo 317.º, n.º 2, do Código das Sociedade Comerciais, às sociedades por quotas. Trata-se de uma questão quanto à qual a doutrina portuguesa não conseguiu ainda encontrar resposta clara, e que se reveste de uma importante relevância prática. A análise deste problema exigiu, numa fase inicial, (i) o estudo dos regimes legais – comunitário e nacional – aplicáveis à aquisição e detenção de participações no seu próprio capital social das sociedades anónimas e das sociedades por quotas, culminado com (ii) a análise da ratio legis do artigo 317.º n.º 2, do Código das Sociedades Comericias e (iii) uma reflexão final sobre a eventual verificação dessa mesma ratio quanto às sociedades por quotas, de forma a perceber em que medida o referido preceito é passível de ser analogicamente aplicável a este tipo societário. Não foi nossa intenção alcançar respostas definitivas. A conclusão a que chegámos não é mais do que a solução que consideramos poder ser a mais justa, na medida em que exige uma análise caso a caso.
This thesis refers to the problem of the applicability, or non-applicability, to the private limits companies of the 10% limit set out in article 317, paragraph 2, of the Portuguese Commercial Companies Code. Portuguese authors have not yet found a clear answer to this problem, which has a major practical relevance. The analysis of the problem required, in an initial stage, (i) the study of the legal regimes – European and domestic – which regulate the acquisition and holding of a participation by limited companies (sociedades anónimas) and private limited companies in their own share capital, followed by (ii) an analysis of the ratio legis of article 317, paragraph 2, of the Portuguese Commercial Companies Code and (iii) a final consideration regarding the potential applicability of the ratio legis of article 317, paragraph 2 to private limited companies, in order to understand if the referred regulation may be applicable to this type of companies. Our intention was never to achieve definitive answers. Our conclusion is no more than a solution that, in our opinion, may be deemed as fair, considering that requires a case-by-case analysis.
This thesis refers to the problem of the applicability, or non-applicability, to the private limits companies of the 10% limit set out in article 317, paragraph 2, of the Portuguese Commercial Companies Code. Portuguese authors have not yet found a clear answer to this problem, which has a major practical relevance. The analysis of the problem required, in an initial stage, (i) the study of the legal regimes – European and domestic – which regulate the acquisition and holding of a participation by limited companies (sociedades anónimas) and private limited companies in their own share capital, followed by (ii) an analysis of the ratio legis of article 317, paragraph 2, of the Portuguese Commercial Companies Code and (iii) a final consideration regarding the potential applicability of the ratio legis of article 317, paragraph 2 to private limited companies, in order to understand if the referred regulation may be applicable to this type of companies. Our intention was never to achieve definitive answers. Our conclusion is no more than a solution that, in our opinion, may be deemed as fair, considering that requires a case-by-case analysis.
Description
Keywords
Limite Fundamentos Analogia Cap Grounds Analogy