A proibição da assistência financeira

: algumas problemáticas especiais do regime

Abstract

Pursuant article 322 of the Portuguese Companies Code, limited companies by shares are prevented from providing financial assistance to a third party to enable the latter to subscribe or acquire shares representing its share capital. Notwithstanding the European community advances towards a more flexible regime, Portuguese law remains unmodified. This dissertation seeks to unveil the hermeneutic mystique of the financial assistance figure. In order to reach a worthy result, more than addressing the impacts of the non-transposition of the Directive 2006/68/CE, already timely scrutinized by the legal scholars, it will be essential to densify about the scope of the finalistic element of the figure and cover issues such as the inclusion or not of leveraged buy-outs in the prohibition, the extension of the regime to other capital companies, as well as the inclusion of representations and warranties in the category of prohibited acts, questions that ordinarily escaped the sieve and questioning of the legislator.

Date of Award	23 Jun 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	José Engrácia Antunes (Supervisor)