Transações com partes relacionadas

: em especial o problema subjacente e a transposição do regime da Diretiva 2017/828

Abstract

The Related-Party Transactions are a very common reality in world commerce.However, despite being common, they occur very often in ways that are not very compatible with what are the interests of the companies and their Stakeholders.The proof, besides the scandals post 2017 crisis, was the attempt to regulate this subject, in a more unified way throughout all the European Union, via the Directive 2017/828.We pledge thus to analyse the current regime, brought about in the sequence of the Directive (The Listed Companies are the target). Furthermore, we will be pondering on what may be the real problem underlying these Transactions, as well as whose interests must be protected, and the duties of the involved parties.We will also look at the mechanisms that would be fitted to solve the problems that may occur on these Transactions. We will further be compelled to analyse the current regime, and question the consequences for its violation. Finally, we will end with a critical observation in order to convey to the reader our own point of view about the way this subject is regulated in our law.

Date of Award	2 Feb 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ana da Paz Ferreira da Câmara Perestrelo de Oliveira (Supervisor)