| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 547.78 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O presente estudo versa sobre a dissolução e a liquidação das sociedades comerciais, com especial atenção ao “novo” procedimento de extinção imediata, que entrou em vigor em 2006. Este procedimento vem introduzir uma dissolução com ausência de liquidação, que apenas exige que os sócios declarem que a sociedade não apresenta nem ativo, nem passivo, a liquidar. O grande problema surge quando a declaração não corresponde à verdade, isto é, quando os sócios falseiam a declaração para terem acesso a uma imediata extinção da sociedade, aproveitando-se, assim, deste procedimento para fugir às suas responsabilidades, prejudicando os credores sociais. O nosso estudo irá também analisar as diversas posições doutrinais e jurisprudenciais, de maneira a tentar perceber quais as maiores complexidades que este procedimento trouxe consigo, e quais as melhores soluções para proteção dos credores.
The present study is focused on the dissolution and liquidation of companies, with special attention to the “new” immediate extinction procedure, that emerged in 2006. This procedure introduces a dissolution with no liquidation, that only requires the companies members to declare that the company doesn’t have an asset or a liability to be liquidated. The big problem arises when the declaration does not correspond to the truth, in other words, when the companies members falsify the declaration to have access to the immediate extinction of the company, taking advantage of this procedure to escape their responsibilities, harming the social creditors. Our study will also analyze the different doctrinal and jurisprudential positions, to try to understand what are the major complexities that this procedure has brought with it, and what are the best solutions for the protection of social creditors.
The present study is focused on the dissolution and liquidation of companies, with special attention to the “new” immediate extinction procedure, that emerged in 2006. This procedure introduces a dissolution with no liquidation, that only requires the companies members to declare that the company doesn’t have an asset or a liability to be liquidated. The big problem arises when the declaration does not correspond to the truth, in other words, when the companies members falsify the declaration to have access to the immediate extinction of the company, taking advantage of this procedure to escape their responsibilities, harming the social creditors. Our study will also analyze the different doctrinal and jurisprudential positions, to try to understand what are the major complexities that this procedure has brought with it, and what are the best solutions for the protection of social creditors.
Description
Keywords
Dissolução Liquidação Procedimento de extinção imediata de entidades comerciais Dissolução sem liquidação Dissolution Liquidation Immediate extinction procedure Dissolution without liquidation