A constituição de empresas locais e o Tribunal de Contas

  • José Maria Louro Sousa Bernardes Vilela (Student)

Student thesis: Master's Thesis


The purpose of this dissertation is to assess the constitutional compliance of the provision of the legal framework for local business activity (Law no. 50/2012, of 31 August), which subjects economic-financial feasibility and economic rationality studies relating to the incorporation of local companies to prior inspection by the Court of Auditors. Assessing the constitutionality of this provision cannot be done without a legalconstitutional framing of local business activity as a corollary of the principle of local autonomy, a historical framing of the assumptions that led the legislator to make choices to slim down the local business sector following the economic-financial crisis of 2008 and an analysis of the legal-financial relations between participating public entities and local companies. Although there is a clear limitation on local business activity throughout the regime, and without prejudice to a brief presentation of it, our dissertation will focus on the option that, in our opinion, raises the most problems at a constitutional level, both in terms of the principle of separation of powers and the principle of local autonomy, one of the pillars of Portuguese constitutional organisation.
Date of Award13 Mar 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria d'Oliveira Martins (Supervisor)


  • Local companies
  • Local autonomy
  • Local finances
  • Court of auditors
  • Reasoning


  • Mestrado em Direito

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