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Abstract(s)
Na presente dissertação iremos abordar o tema das entradas em espécie e a tutela dos credores, tema de grande interesse, dada a importância atribuída à tutela dos credores em toda a legislação societária e à obrigação de entrada. Procuraremos saber qual o papel que as entradas e, consequentemente, o capital social desempenham atualmente na garantia dos créditos dos credores sociais e analisaremos o conjunto de normas previstas pelo legislador com o intuito de garantir a efetiva realização das entradas em espécie, entradas estas que, por força das suas especificidades, se encontram imperativamente sujeitas a um rigoroso regime que visa evitar a deficiente formação do capital social, a frustração dos interesses dos credores e ainda a possibilidade dos sócios contornarem o mesmo através de atuações fraudulentas. Abordaremos igualmente qual o meio previsto para que os credores possam reagir ao incumprimento da obrigação de entrada, substituindo-se à sociedade na cobrança das entradas devidas por sócios remissos e em que termos o poderão acionar. Tal análise será feita com base no atual quadro normativo e em posições adotadas por reconhecidos autores da doutrina portuguesa.
In this dissertation we will address the theme of contributions in natura and the guardianship of creditors, a subject of great interest, given the importance attributed to the guardianship of creditors in all corporate legislation and to the contribution. We will seek to know the role that the contributions and, consequently, the share capital currently play in guaranteeing the credits of the company's creditors and we will analyze the set of rules provided by the legislator with the purpose of guaranteeing the effective realization of the contributions in natura, which, due to their specificities, are imperatively subject to a strict regime that aims at avoiding the deficient formation of the share capital, the frustration of the interests of the creditors and also the possibility of the partners to circumvent it through fraudulent actions. We will also discuss the mechanism foreseen for creditors to react to the non-fulfillment of the contribution, substituting the company in the collection of the contributions due by remiss partners and in what terms they may trigger it. This analysis will be based on the current regulatory framework and on positions adopted by renowned authors of the Portuguese doctrine.
In this dissertation we will address the theme of contributions in natura and the guardianship of creditors, a subject of great interest, given the importance attributed to the guardianship of creditors in all corporate legislation and to the contribution. We will seek to know the role that the contributions and, consequently, the share capital currently play in guaranteeing the credits of the company's creditors and we will analyze the set of rules provided by the legislator with the purpose of guaranteeing the effective realization of the contributions in natura, which, due to their specificities, are imperatively subject to a strict regime that aims at avoiding the deficient formation of the share capital, the frustration of the interests of the creditors and also the possibility of the partners to circumvent it through fraudulent actions. We will also discuss the mechanism foreseen for creditors to react to the non-fulfillment of the contribution, substituting the company in the collection of the contributions due by remiss partners and in what terms they may trigger it. This analysis will be based on the current regulatory framework and on positions adopted by renowned authors of the Portuguese doctrine.
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Keywords
Obrigação de entrada Entrada Entrada em espécie Capital social Credores Garantia Contribution Contribution in natura Share capital Creditors Warranty