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Com a presente dissertação pretendemos analisar o Regime Extrajudicial de Recuperação de Empresas de 02 de março de 2018, através de uma comparação com o Processo Especial de Revitalização. Mais ainda, através do enquadramento dos privilégios creditórios, pretendemos dar a conhecer quais as formas de tutela e garantias dos trabalhadores no âmbito dos dois regimes de reestruturação. Com este estudo tomamos conhecimento das fragilidades do RERE, nomeadamente no que se refere à atribuição dos benefícios fiscais, bem como da tutela conferida aos trabalhadores, tida por alguns autores como excessiva.
With the present dissertation we intend to analyse the Extrajudicial Regime of Company Recovery of March 2, 2018, through a comparison with the Special Revitalization Process. Moreover, through the framework of the credit privileges, we intend to make known what forms of protection and guarantees of the workers under the two restructuring schemes. With this study, we learned about the weaknesses of RERE, namely with regard to the attribution of tax benefits, as well as the tutelage attributed to workers considered by some authors as excessive.
With the present dissertation we intend to analyse the Extrajudicial Regime of Company Recovery of March 2, 2018, through a comparison with the Special Revitalization Process. Moreover, through the framework of the credit privileges, we intend to make known what forms of protection and guarantees of the workers under the two restructuring schemes. With this study, we learned about the weaknesses of RERE, namely with regard to the attribution of tax benefits, as well as the tutelage attributed to workers considered by some authors as excessive.
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Empresas PER Privilégios Reestruturação Recuperação RERE Trabalhadores Company Privileges Restructuring Recovery Workers