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Abstract(s)
São variadíssimos os casos em que o nosso legislador remete para a avaliação de participações sociais. No entanto, não se pronuncia sobre os critérios e métodos a serem utilizados, referindo-se apenas ao valor real da participação social. Entendendo-se que se poderá estar perante uma lacuna legal, com diversos inconvenientes, a presente dissertação pretende dar a conhecer aos juristas as perspetivas sob as quais pode ser efetuada a avaliação de participações sociais e quais as implicações desta avaliação na esfera dos sócios das sociedades envolvidas no particular caso da fusão, ressalvando quais as vantagens e inconvenientes de cada perspetiva e método. Desta forma, desejamos poder contribuir para uma melhor leitura de todo o processo de fusão, procurando munir os juristas de mais ferramentas para garantir a tutela dos direitos dos sócios envolvidos no processo no estabelecimento da relação de troca, no sentido da prossecução da justiça no caso concreto.
There are several cases in which our legislator mentions the evaluation of social participations. However, he never states any of the criteria and methods to be used, referring only to the real value of the social participation. Understanding that there may be a legal gap, whit numerous disadvantages, the present dissertation aims to raise awareness to the legal experts of the perspectives under which the evaluation of social participations could be made and of the main implications of this evaluation within the sphere of the shareholders, regarding the companies involved in the particular case of a merger, highlighting the advantages and disadvantages of each perspective and method. In this way, we hope to be able to contribute to a better reading of the entire merger process, seeking to provide more tools to the legal experts in order to guarantee the protection of the shareholders of the companies involved in the exchange of social participations process, on the pursuit of justice in a specific case.
There are several cases in which our legislator mentions the evaluation of social participations. However, he never states any of the criteria and methods to be used, referring only to the real value of the social participation. Understanding that there may be a legal gap, whit numerous disadvantages, the present dissertation aims to raise awareness to the legal experts of the perspectives under which the evaluation of social participations could be made and of the main implications of this evaluation within the sphere of the shareholders, regarding the companies involved in the particular case of a merger, highlighting the advantages and disadvantages of each perspective and method. In this way, we hope to be able to contribute to a better reading of the entire merger process, seeking to provide more tools to the legal experts in order to guarantee the protection of the shareholders of the companies involved in the exchange of social participations process, on the pursuit of justice in a specific case.
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Keywords
Fusão Relação de troca Métodos de avaliação Valor Merger Ratio of exchange of the company participations Evaluation methods Value