Proibição de assistência financeira

: a (não) aplicação às sociedades por quotas

Abstract

The focus of this dissertation is to answer the question of whether the prohibition on financial assistance laid down in Article 322 of the Companies Code applies to private limited companies. Although this is currently an obsolete issue in certain jurisdictions, given the flexibility that some Member States have made as a result of changes to European legislation in this area, reality shows that in Portugal the regime remains unchanged. As a result, the problems arising from the early days of the discipline of financial assistance remain subject to divergence in our legal system. Rather than revisiting the financial assistance regime, we set out to carefully dissect each of the ratio pointed out in the prohibition and, using them as a starting point, conclude on the answer we believe is most appropriate to the legal context.

Date of Award	11 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria de Fátima Ribeiro (Supervisor)