A desconsideração da personalidade jurídica e a subcapitalização das sociedades comerciais

: uma perspetiva comparada entre Portugal e Espanha

Abstract

The present dissertation, elaborated in the scope of the Master in Company and Business Law, aims at studying the divergences and similarities between the Portuguese and Spanish legal systems regarding the disregard of legal entity and one of its most problematic groups of cases: the material undercapitalization. In this context, we will first proceed to a brief analysis of the historical evolution of the mechanism in question. Then, disregard will be dealt with, particularly the doctrinal divergence patent in both legal systems and the opinion of the respective authors. Subsequently, in the second chapter, the central theme of this work will be addressed, the material undercapitalizacion, which will be vastly explored in its various aspects, in order to understand how it operates in these two legal systems that, despite being neighbors, present some diferences.

Date of Award	10 Feb 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria de Fátima Ribeiro (Supervisor)