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Abstract(s)
No artigo 2029.º, o Código Civil português consagra uma modalidade particular de doação inter vivos, designada “partilha em vida”, que tem como elementos específicos a exigência da intervenção dos presumidos herdeiros legitimários do doador e o consentimento de todos os intervenientes, bem como o funcionamento do mecanismo das tornas para garantir a igualação entre os donatários e os não donatários. Partindo da análise da complexidade deste regime, que suscita algumas controvérsias, nomeadamente quanto ao modo como se articula com os institutos da colação e da redução por inoficiosidade, procurou-se descortinar a sua natureza jurídica. A enorme relevância da impropriamente designada “partilha em vida” no contexto do planeamento sucessório justifica o contributo deste estudo para a procura de soluções que façam face à eventual perda de correspondência com as tornas perante a oscilação no valor dos bens doados, em virtude de circunstâncias supervenientes, como a atualização pecuniária no momento da abertura da sucessão.
Article 2029 of the Portuguese Civil Code establishes a particular modality of inter vivos donation, known as “life's partition”, which specific elements are the requirement for the presumed legitimate heirs of the donor to intervene and the consent of all those involved, as well as the operation of the equalizing shares mechanism to guarantee equalization between the donees and the non-donees. Starting with an analysis of the complexity of this system, which has risen to some controversy, particularly regarding the way in which it is linked to the institutes of collation and reduction for inofficiousness, we sought to uncover its legal nature. The enormous relevance of the improperly named “life's partition” in the context of succession planning justifies the contribution of this study to the search for solutions to deal with the possible loss of correspondence with the equalizing shares before the fluctuations in the value of the donated assets, due to supervening circumstances, such as the pecuniary update at the time of the opening of the succession.
Article 2029 of the Portuguese Civil Code establishes a particular modality of inter vivos donation, known as “life's partition”, which specific elements are the requirement for the presumed legitimate heirs of the donor to intervene and the consent of all those involved, as well as the operation of the equalizing shares mechanism to guarantee equalization between the donees and the non-donees. Starting with an analysis of the complexity of this system, which has risen to some controversy, particularly regarding the way in which it is linked to the institutes of collation and reduction for inofficiousness, we sought to uncover its legal nature. The enormous relevance of the improperly named “life's partition” in the context of succession planning justifies the contribution of this study to the search for solutions to deal with the possible loss of correspondence with the equalizing shares before the fluctuations in the value of the donated assets, due to supervening circumstances, such as the pecuniary update at the time of the opening of the succession.
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Keywords
Partilha em vida Doação inter vivos Igualação entre os herdeiros legitimários Planeamento sucessório Atualização do valor das tornas Life's partition Inter vivos donation Equalization between legitimate heirs Succession planning Updating the value of the equalizing shares