A avaliação das participações societárias

: o particular caso da fusão

Abstract

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.

Date of Award	7 Feb 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Engrácia Antunes (Supervisor)