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Authors
Abstract(s)
As Transações Com Partes Relacionadas são uma realidade comum no Comércio Mundial. Contudo, apesar de comuns, as mesmas não deixam de ocorrer, por vezes, em condições pouco conformes com aquilo que são os interesses das sociedades e demais Stakeholders.
A prova deste facto, além dos escândalos pós-crise 2007, foi a tentativa de regular de forma mais uniforme esta matéria, no seio da União Europeia, através da Diretiva 2017/828.
Comprometemo-nos, desta forma, a analisar o regime atual, que foi transposto na sequência desta Diretiva (visando as sociedades cotadas), além de procedermos a uma indagação sobre qual o verdadeiro problema subjacente a estas transações, bem como sobre quais as posições que merecem tutela, e quais os deveres das partes envolvidas.
Analisaremos, ainda, os mecanismos que seriam, à partida, mais aptos a solucionar eventuais problemas, decorrentes destas Transações. Passaremos, claro, por examinar quais os adotados em lei, e qual a consequência da sua potencial violação. Acabaremos com uma análise crítica ao regime atual, na tentativa de dar ao leitor a nossa opinião sobre a forma como toda esta matéria é regulada no nosso ordenamento.
The Related-Party Transactions are a very common reality in world commerce. However, despite being common, they occur very often in ways that are not very compatible with what are the interests of the companies and their Stakeholders. The proof, besides the scandals post 2017 crisis, was the attempt to regulate this subject, in a more unified way throughout all the European Union, via the Directive 2017/828. We pledge thus to analyse the current regime, brought about in the sequence of the Directive (The Listed Companies are the target). Furthermore, we will be pondering on what may be the real problem underlying these Transactions, as well as whose interests must be protected, and the duties of the involved parties. We will also look at the mechanisms that would be fitted to solve the problems that may occur on these Transactions. We will further be compelled to analyse the current regime, and question the consequences for its violation. Finally, we will end with a critical observation in order to convey to the reader our own point of view about the way this subject is regulated in our law.
The Related-Party Transactions are a very common reality in world commerce. However, despite being common, they occur very often in ways that are not very compatible with what are the interests of the companies and their Stakeholders. The proof, besides the scandals post 2017 crisis, was the attempt to regulate this subject, in a more unified way throughout all the European Union, via the Directive 2017/828. We pledge thus to analyse the current regime, brought about in the sequence of the Directive (The Listed Companies are the target). Furthermore, we will be pondering on what may be the real problem underlying these Transactions, as well as whose interests must be protected, and the duties of the involved parties. We will also look at the mechanisms that would be fitted to solve the problems that may occur on these Transactions. We will further be compelled to analyse the current regime, and question the consequences for its violation. Finally, we will end with a critical observation in order to convey to the reader our own point of view about the way this subject is regulated in our law.
Description
Keywords
Transações com partes relacionadas Sociedades cotadas Diretiva 2017/828 Interesse Deveres de lealdade Informação Aprovação Related-party transaction Listed companies Directive 2017/828 Interest Loyalty duties Transparency Approval