A realização de entrada em espécie nas sociedades comerciais e a tutela dos credores da sociedade

  • Daniel Alexandre do Espirito Santo Guerreiro (Student)

Student thesis: Master's Thesis


The purpose of this dissertation is to address the topic of contributions in kind in commercial companies and the role that the fulfillment of this main obligation of the partners plays in the protection of its creditors. In spite of the fact that the entry contribution constitutes the first obligation of the partner in his relationship with the society, contributions in kind are not a very abundant topic among national authors as well as in the jurisprudence, even though they constitute a reality present in the creation of new commercial companies and that, due to their inherent characteristics, raise considerably more issues when compared with cash injections. In this sense, the present work will focus on three main aspects of the regulation of contributions in kind in commercial companies, these being: the distinction of this type of contributions from other possible ones and their particularities; their appraisal and the responsibility regime for fulfilling them and, finally, the rules that regulate non-compliance, with special emphasis on article 30th CSC. Finally, in order to understand the way our Legal System deals with this issue, this study will focus on several perspectives, from the Portuguese Commercial Companies Code regulation, to the solutions pointed out by the doctrine, resulting from the interpretation of the various legal norms, and still Comparative Law, contrasting with other legal systems in certain matters.
Date of Award9 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorArmando Triunfante (Supervisor)


  • Contribution in kind
  • Protection of creditors
  • Statutory auditor report
  • Responsibility for error
  • Article 30th CSC


  • Mestrado em Direito

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