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Abstract(s)
O artigo 96.5 do Código Cooperativo português estabelece que se os prejuízos do exercício de uma cooperativa forem superiores ao montante da reserva legal a diferença pode, por decisão da assembleia geral, ser exigida aos cooperadores, proporcionalmente às operações realizadas por cada um deles – não impondo aos membros da cooperativa essa participação na cobertura das perdas, que podem discricionariamente deliberar. Caso não o deliberem, os montantes correspondentes aos ganhos que esses membros tenham indevidamente auferido através das transacções realizadas com a cooperativa, à custa do património desta, serão muito provavelmente suportados pelos credores da cooperativa. Neste artigo, analisa-se a possibilidade de o recurso à desconsideração da personalidade jurídica da cooperativa poder constituir solução para a tutela dos seus credores – e, ainda, se essa será a melhor solução.
Article 96.5 of the Portuguese Cooperative Code states that if a cooperative’s annual losses are greater than the amount of the legal reserve, the difference may, by decision of the general meeting, be demanded from the cooperative members, in proportion to the operations carried out by each of them-not imposing this participation in covering the losses on the cooperative members, which they can decide at their discretion. If they don’t, the amounts corresponding to the gains that these members have unduly made through transactions with the cooperative, at the expense of the cooperative’s assets, will most likely be borne by the cooperative’s creditors. This article analyzes the possibility that piercing the cooperative veil could be a solution to protect its creditors – and whether it is the best solution.
Article 96.5 of the Portuguese Cooperative Code states that if a cooperative’s annual losses are greater than the amount of the legal reserve, the difference may, by decision of the general meeting, be demanded from the cooperative members, in proportion to the operations carried out by each of them-not imposing this participation in covering the losses on the cooperative members, which they can decide at their discretion. If they don’t, the amounts corresponding to the gains that these members have unduly made through transactions with the cooperative, at the expense of the cooperative’s assets, will most likely be borne by the cooperative’s creditors. This article analyzes the possibility that piercing the cooperative veil could be a solution to protect its creditors – and whether it is the best solution.
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Keywords
Cooperativas Perdas anuais Credores Desconsideração da personalidade jurídica Cooperatives Annual losses Creditors Piercing the cooperative veil