Through this dissertation, we will analyze the legal regime provided for making contributions in kind and how it reflects the legislator's concern with guaranteeing the realization of the Share Capital and protection of the company's creditors. Due to the different characteristics that they can assume, contributions in kind are a complex topic that, in some aspects, did not deserve the best attention from the legislator in our Commercial Companies Code, particularly with regard to its non-compliance. In this sense, this work will focus on the distinction between this type of inputs and other types permitted in our Ordinance, on the vicissitudes related to the evaluation of in natura inputs and the mechanisms that guarantee their effective compliance. We will also study the issue of non-compliance with this type of entry, analyzing the few solutions that prevent it. In the end, we will focus on article 30th CSC, as a rule protecting the interests of creditors in situations of definitive non-compliance or defective fulfillment of the partners' main obligation.
Date of Award | 29 Jan 2024 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Armando Triunfante (Supervisor) |
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- Contributions
- Contributions in kind
- Share capital
- Non-compliance
- Creditors
- Article 30th CSC
A entrada em espécie e o seu regime legal, em especial, o seu incumprimento
Silva, A. C. X. D. (Student). 29 Jan 2024
Student thesis: Master's Thesis