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Através desta dissertação, faremos uma análise do regime legal previsto para a realização das entradas em espécie e de como ele reflete a preocupação do legislador com a garantia da realização do capital social e tutela dos credores da sociedade. Pelas distintas características que podem assumir, as entradas em espécie são um tema complexo que, em alguns aspetos, não mereceu a melhor atenção do legislador no nosso Código das Sociedades Comerciais, nomeadamente no que respeita ao seu incumprimento. Neste sentido, este trabalho vai incidir sobre a distinção entre este tipo de entradas e os outros tipos admissíveis no nosso Ordenamento, nas vicissitudes relacionadas à avaliação das entradas in natura e dos mecanismos que garantem o seu efetivo cumprimento. Iremos, ainda, estudar a questão do incumprimento deste tipo de entrada, analisando as poucas soluções que a acautelam. No final, debruçar-nos-emos sobre o artigo 30.º CSC, enquanto norma protetora dos interesses dos credores em situação de incumprimento definitivo ou cumprimento defeituoso da principal obrigação dos sócios.
Through this dissertation, we will analyze the legal regime provided for making contributions in kind and how it reflects the legislator's concern with guaranteeing the realization of the Share Capital and protection of the company's creditors. Due to the different characteristics that they can assume, contributions in kind are a complex topic that, in some aspects, did not deserve the best attention from the legislator in our Commercial Companies Code, particularly with regard to its non-compliance. In this sense, this work will focus on the distinction between this type of inputs and other types permitted in our Ordinance, on the vicissitudes related to the evaluation of in natura inputs and the mechanisms that guarantee their effective compliance. We will also study the issue of non-compliance with this type of entry, analyzing the few solutions that prevent it. In the end, we will focus on article 30th CSC, as a rule protecting the interests of creditors in situations of definitive non-compliance or defective fulfillment of the partners' main obligation.
Through this dissertation, we will analyze the legal regime provided for making contributions in kind and how it reflects the legislator's concern with guaranteeing the realization of the Share Capital and protection of the company's creditors. Due to the different characteristics that they can assume, contributions in kind are a complex topic that, in some aspects, did not deserve the best attention from the legislator in our Commercial Companies Code, particularly with regard to its non-compliance. In this sense, this work will focus on the distinction between this type of inputs and other types permitted in our Ordinance, on the vicissitudes related to the evaluation of in natura inputs and the mechanisms that guarantee their effective compliance. We will also study the issue of non-compliance with this type of entry, analyzing the few solutions that prevent it. In the end, we will focus on article 30th CSC, as a rule protecting the interests of creditors in situations of definitive non-compliance or defective fulfillment of the partners' main obligation.
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Keywords
Entradas Entradas em espécie Capital social Incumprimento Credores Artigo 30.º CSC Contributions Contributions in kind Share capital Non-compliance Creditors Article 30th CSC