A dissolução e a liquidação das sociedades comerciais

: análise crítica ao procedimento de extinção imediata

Abstract

The present study is focused on the dissolution and liquidation of companies, with special attention to the “new” immediate extinction procedure, that emerged in 2006. This procedure introduces a dissolution with no liquidation, that only requires the companies members to declare that the company doesn’t have an asset or a liability to be liquidated. The big problem arises when the declaration does not correspond to the truth, in other words, when the companies members falsify the declaration to have access to the immediate extinction of the company, taking advantage of this procedure to escape their responsibilities, harming the social creditors. Our study will also analyze the different doctrinal and jurisprudential positions, to try to understand what are the major complexities that this procedure has brought with it, and what are the best solutions for the protection of social creditors.

Date of Award	7 Sept 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Daniela Baptista (Supervisor)