Дисертації з теми "Autonomia patrimoniale"

La destinazione patrimoniale rappresenta da sempre una figura estremamente discussa all’interno del nostro ordinamento. Già prima dell’introduzione dell’art. 2645ter cod. civ., infatti, il dibattito relativo all’utilizzo in Italia di fattispecie destinatorie (su tutte, il trust) era molto acceso. La norma, introdotta nel 2006, e che non brilla senz’altro per chiarezza, non ha dissipato i dubbi legati a tale istituto, ma, al contrario, li ha ulteriormente acuiti. Nonostante le numerose opinioni espresse sul punto, l’unica corrente dottrinale in grado di valorizzare le potenzialità di tale istituto è quella che ha ravvisato, nell’art. 2645ter cod. civ., una norma di carattere sostanziale, che introduce, nel nostro ordinamento, una struttura effettuale causalmente neutra. La destinazione patrimoniale dev’essere dunque qualificata come un effetto negoziale, di volta in volta sostenuto da un adeguato fondamento causale. Proprio questa conclusione costituisce una premessa indefettibile dell’indagine, volta a comprendere come ed entro quali limiti l’autonomia d’impresa possa impiegare l’istituto della destinazione con separazione patrimoniale. Del resto, la potenziale utilità di questo strumento, nell’ambito d’impresa, ben emerge dai sempre più numerosi riferimenti legislativi contenuti proprio nella normativa d’impresa (si pensi, su tutti, ai patrimoni destinati ad uno specifico affare, ex artt. 2447bis ss. cod. civ., o alla cartolarizzazione, di cui alla Legge n. 130 del 1999, recentemente riformata). In tale ottica, viene innanzitutto esaminata la questione relativa alla possibilità di individuare l’impresa ex se quale ragione da sola idonea a fondare causalmente il negozio destinatorio. La risposta negativa è giustificata prevalentemente dal fatto che, altrimenti, l’impresa rischierebbe di costituire una sorta di passe-partout, in grado di giustificare qualsivoglia assetto negoziale, purché inerente all’attività imprenditoriale. Pertanto, il negozio destinatorio deve trovare la propria causa nelle specifiche esigenze (imprenditoriali) che vengono, nel caso concreto, perseguite con il suo perfezionamento. Una volta giunti a questa prima conclusione, è poi necessario comprendere le possibili conformazioni che il negozio destinatorio può assumere e che dipenderanno dalla causa ad esso sottostante. La tesi non prende in considerazione soltanto le più note fattispecie di destinazione con causa di garanzia o solutoria, ma si sofferma in particolare sulle più innovative ipotesi di destinazione patrimoniale per la settorializzazione dell’attività di impresa e di destinazione liquidatoria. Nello specifico, riguardo alla prima fattispecie (destinazione patrimoniale per la settorializzazione dell’attività d’impresa), viene consentita la creazione di un patrimonio separato, i cui beni vengano utilizzati al fine di perseguire uno specifico affare e siano oggetto di esecuzione da parte dei soli creditori dell’affare. Così facendo, vengono notevolmente incrementate le chances dell’impresa di reperire finanziamenti, in quanto i creditori dell’affare acquisiscono, fin da subito, la certezza di essere gli unici a potersi soddisfare sul patrimonio destinato. Un altro impiego esaminato, relativo alla destinazione patrimoniale d’impresa, è quello della destinazione con causa liquidatoria, volta cioè alla gestione di un determinato patrimonio, finalizzata alla sua liquidazione e al soddisfacimento dei creditori dell’impresa. L’intento, anche in tal caso, è chiaro e così sintetizzabile: si tratta di fornire all’imprenditore uno strumento volto non tanto ad aggirare la normativa sulla crisi e l’insolvenza d’impresa, quanto piuttosto a soddisfare i suoi creditori, nel rispetto dei principi previsti in tema di liquidazione societaria e di risoluzione della crisi d’impresa.
In 2006, after a long debate, the introduction of art. 2645ter of the Italian Civil Code regulated the so-called “atti di destinazione patrimoniale” (obligations to use segregated assets for a specific purpose, functionally comparable to trusts in Common Law systems). This provision is not clearly written: consequently, it has been differently interpretated. Nevertheless, the “destinazione patrimoniale” shall be qualified as a contractual effect, which the negotiation autonomy conforms to the “causa” pursued by the parties. Starting from this assumption, the thesis aims to understand if and how the “destinazione patrimoniale” can be used by an entrepreneur, in order to pursue his own business interests. This is demonstrated by the most recent reforms, that often recur to the “destinazione patrimoniale” in companies’ activity (such as segregated assets for a specific deal, art. 2447bis of the Italian Civil Code, or securitisation, Law n. 130/1999, recently reformed). In this perspective, we must preliminarily state that the business activity itself cannot be seen as the ground (Italian “causa”) on which the “atto di destinazione patrimoniale” (the deed that creates the obligations to use segregated assets for a specific purpose) can be based. On the contrary, the phenomenon of the “destinazione patrimoniale” may be based on multiple grounds, referred to the business activity. Hence, the contractual autonomy conforms the structure to the "causa" pursued by the parties. The research focuses both on the most common uses of the “destinazione patrimoniale” (as security or in order to pay off a debt) and (mostly) on the innovative uses of this instrument, such as the obligations to use the assets in order to “isolate” a company branch or in order to dismiss certain assets. In the first case ("destinazione per la settorializzazione dell’attività d’impresa"), the aim of the entrepreneur is to increase the chances of being financed: this goal is achieved by binding himself to use the assets for a specific deal, assuring, at the same time, that the deal creditors will be the only creditors that could use those assets as collateral. In the second case ("destinazione liquidatoria"), the assets are used in order to be sold (or to achieve higher returns) and, with the revenues, the entrepreneur pays off his debts: this instrument can be used in order to give the debtor a new way to satisfy his creditors, without being brought to trial or declaring bankruptcy.

Comparer la théorie subjective du patrimoine à la modernité de son application, oblige à rénover la problématique afférente à l'autonomie patrimoniale en droit des sociétés. L'autonomie patrimoniale cesse d'être un effet de la personnalité morale, pour devenir une condition de la perfection de la personnalité juridique. L'autonomie patrimoniale doit alors être érigée en concept autonome. En effet, l'imperfection de d'autonomie patrimoniale de certains groupements personnifiés et l'accession à l'autonomie de certains masses non personnifiées commandent de récuser la personnification d'abord comme mode parfait, puis comme moyen exclusif d'accession à l'autonomie d'une masse de biens. Altérée lorsqu'elle est associée à la personnalité morale et présente alors même qu'elle est dissociée de toute personnalité, l'autonomie patrimoniale conteste à l'unité et à l'indivisibilité classique du patrimoine leur contemporanéité. L'actuelle tendance à l'instrumentalisation du droit des sociétés permet donc d'envisager le bénéfice de l'autonomie patrimoniale indépendamment de toute dotation en personnalité morale. La personnification cède, en définitive, sa place à l'autonomie patrimoniale comme condition nécessaire et suffisante à l'efficacité de l'action collective
Comparing the subjective theory of patrimony to the modernity of its implementations requires to adopt an innovative questioning about the separation between partners' private patrimony and the property of limited companies. More than being a consequence of personality, the benefit of independent patrimony becomes a condition of effectiveness for the activities of firms. However, limited companies have imperfections. On the one hand, this separation between personal and commercial patrimonies may sometimes be imperfect, or it may even not exist. On the other hand, certain groups made of people, real estates and movable properties reach patrimonal autonomy, and none of these groups are companies. Thus, personality is not a perfect nor a unique way to bring independence to a sum of goods. Currently, patrimonial autonomy contests the classical theory of unity and indivisibility of patrimony because of the following three statements : first, when patrimonial autonomy is combined with moral personality, it is altered. Then, it sometimes does not exist in spite of the previous association. Finally, it is present even though it is detached from any personality. .

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The present paper has the purpose of analyzing the reasons why the incident of disregard doctrine established in the cognizance phase has a preventive function. In order to reach the aimed conclusion, the paper will analyze the disregard doctrine by the material aspect, studying why an institute of procedural law, which seeks to eliminate the autonomy of assets existing between a legal entity and its members, preventing third parties from receiving credits for which they are entitled (financial loss), can be set up at a procedural moment where there is still no credit (cognizance phase)
O presente trabalho tem a finalidade de analisar as razões pelas quais o incidente de desconsideração da personalidade jurídica instaurado na fase de conhecimento tem função cautelar. Para chegar à almejada conclusão, o trabalho analisará a desconsideração da personalidade jurídica pelo prisma material, estudando porque um instituto de direito processual, que visa afastar a autonomia patrimonial existente entre pessoa jurídica e seus integrantes, evitando que terceiros deixem de receber créditos aos quais tem direito (prejuízo financeiro), pode ser instauração em um momento processual em que ainda não há crédito (fase de conhecimento)

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The thesis examines the strengthening of the Principle of Asset Autonomy in the face of the exploitation of business activity by a single person. It is part of an approach on the general principles of law, involving the search for values, differentiating them from rules and integrating into other principles. It also analyzes single shareholdership in Brazil, with the enactment of Law No. 12.441/11, which focuses on the Individual Limited Liability Company, highlighting its strengths and weaknesses, and particularly demonstrating whether it represents a new kind of society or a new entity altogether, a type of Legal Entity. It presents a historical foreshortening in Brazil, as well as analyzing the experience of Foreign Law on single shareholdership. Lastly, the study points out challenges and perspectives to be overcome for the implementation, enforcement and modification of the legislation on single shareholdership and its harmony within the Principle of Asset Autonomy, demonstrating that there is a connection between the institutions, no longer justifying shareholdership by more than one party in order to ensure Asset Separation
A tese examina o fortalecimento do Princípio da Autonomia Patrimonial diante da exploração da atividade empresarial por uma única pessoa. Parte de uma abordagem sobre os Princípios Gerais do Direito, envolvendo a busca por valores, diferenciando-os de regras e integrando-os a outros Princípios. Analisa, ainda, a unipessoalidade societária no Brasil, com a edição da Lei nº 12.441/11, que versa sobre a Empresa Individual de Responsabilidade Limitada, destacando seus aspectos positivos e negativos, especialmente demonstrando se representa uma nova espécie de sociedade ou um novo ente, espécie de Pessoa Jurídica. Apresenta um escorço histórico no Brasil, assim como analisa a experiência do Direito Estrangeiro sobre a unipessoalidade societária. Finalmente, o estudo aponta desafios e perspectivas a serem superados para a aplicação, execução e modificação da legislação sobre a unipessoalidade societária e a sua sintonia com o Princípio da Autonomia Patrimonial, demonstrando que existe uma conexão entre os institutos, não se justificando mais a pluripessoalidade no Direito Societário para garantir a separação patrimonial

L'objectif de cette thèse est d'offrir une solution de bout en bout permettant de décrire et de déployer de façon fiable une application distribuée dans un environnement virtualisé. Ceci passe par la définition d'un formalisme permettant de décrirer une application ainsi que son environnement d'exécution, puis de fournir les outils capable d'interpéter ce formalisme pour déployer (installer, instancier et configurer) l'application sur une plate-forme de type cloud computing
Cloud computing aims to cut down on the outlay and operational expenses involved in setting up and running applications. To do this, an application is split into a set of virtualized hardware and software resources. This virtualized application can be autonomously managed, making it responsive to the dynamic changes affecting its running environment. This is referred to as Application Life-cycle Management (ALM). In cloud computing, ALM is a growing but immature market, with many offers claiming to significantly improve productivity. However, all these solutions are faced with a major restriction: the duality between the level of autonomy they offer and the type of applications they can handle. To address this, this thesis focuses on managing the initial deployment of an application to demonstrate that the duality is artificial. The main contributions of this work are presented in a platform named VAMP (Virtual Applications Management Platform). VAMP can deploy any legacy application distributed in the cloud, in an autonomous, generic and reliable way. It consists of: • a component-based model to describe the elements making up an application and their projection on the running infrastructure, as well as the dependencies binding them in the applicative architecture; • an asynchronous, distributed and reliable protocol for self-configuration and self-activation of the application; • mechanisms ensuring the reliability of the VAMP system itself. Beyond implementing the solution, the most critical aspects of running VAMP have been formally verified using model checking tools. A validation step was also used to demonstrate the genericity of the proposal through various real-life implementations

L'ammissibilità del trust e del trust autodichiarato in Italia è conforme all ampio margine di autonomia riconosciuto in capo ai privati, alla luce della generale possibilità di concludere contratti atipici ex art. 1322, secondo comma c.c., ed è confermata dalla ratifica della Convenzione dell'Aja del 1985. La diffusa utilizzazione nella prassi ed in svariati ambiti (familiare, successorio, societario, fallimentare, ecc.) dimostrano l'efficienza e l'utilità dell'istituto. Non vanno in ogni caso pregiudicati i diritti dei creditori, tutelati da efficaci rimedi legislativamente disciplinati (azione di nullità, revocatoria, azione ex art. 2929 bis c.c.).

With respect to the patrimonial nature of thecontract, derived from the patrimonial nature of  the benefit, a lot has been written and proposed. Authors from different periods andwith different ideas have addressed the subject, since  it  is  fundamental  to  understand  thebasic concepts of obligation and contractualrelationship. The stance of the majority findsthe foundation of the patrimonial nature of the benefit in being a limit to private autonomy,since such  nature,  which  is  susceptible  ofeconomic value, is defined by the social context,and not by the parties.In this article, the author rejects and discusses the mentioned stance. Based on the liberty that each person has to determine what is more convenient for himself and what is more efficient in economic terms, the author defends a subjective vision of the patrimonial nature of the contractual relation, and gives a different function and foundation to the patrimonial nature of the benefit: Being essential for the calculation  of  the  compensation  in  case of breach.
Respecto a la patrimonialidad del contrato,derivada de la patrimonialidad de la prestación, se ha escrito y propuesto mucho. Autores de diversas épocas e ideas han tocado eltema, siendo fundamental para entender los conceptos  básicos  de  obligación  y  relacióncontractual. La postura mayoritaria encuentra el fundamento de la patrimonialidad dela prestación en ser un límite a la autonomía privada, ya que lo patrimonial, aquello susceptible de valor económico, no lo definen laspartes, si no el contexto social.En el presente artículo, el autor rechaza y discute dicha postura. Basándose en la libertad que tiene cada persona de definir lo más conveniente para sí y lo más eficiente en términos económicos, defiende una visión subjetiva de la patrimonialidad de la relación contractual y le da a la patrimonialidad de la prestación una función y un fundamento diferente: El ser indispensable para el cálculo de la indemnización en caso de incumplimiento.

Les divergences entre comptabilité et fiscalité ont largement contribué à obscurcir la véritable nature de leur relation. Pourtant l’article 38 quater de l’annexe III au Code Général des Impôts institue une relation complémentaire entre les deux disciplines. En réalité, cette relation complémentaire n’est qu’apparente car dans la plupart des cas de divergences, la fiscalité semble instaurer une domination arbitraire sur la comptabilité. Cette situation, que l’on peut qualifier de compromis s’est inversée au profit de la comptabilité depuis l’avènement des normes comptables internationales dont les règles, particulières en plusieurs points, ont permis au droit comptable un développement sans précédent, ce qui permet de qualifier la relation entre comptabilité et fiscalité de relation de compromis. Se faisant, les normes comptables internationales ont renforcé la tendance qui se dessine dans les sociétés contemporaines : le passage de l’ère juridique à l’ère économique. Les relations entre comptabilité et fiscalité ne sont que le témoin de cette évolution. Les principes de juste valeur et de substance économique au-delà de la forme juridique ont mis à l’ordre du jour des débats doctrinaux classiques tels que l’autonomie du droit fiscal par rapport au droit comptable et le liens qu’entretiennent ces disciplines avec d’autres, qu’elles soient juridiques (droit civil, droit commercial) ou non-juridiques (consolidation, finance). La nouvelle définition des actifs porte la marque de cette interdisciplinarité. Pourtant le système fiscal français n’est pas encore prêt à accueillir ces normes dans leur intégralité. Leur transposition totale dans le Plan Comptable Général entrainerait un abandon du système fiscal actuel pour une évolution vers les systèmes fiscaux anglo-saxons tout en entraînant des difficultés sources d’insécurité pour le droit fiscal
Oppositions between accounting and taxation have led into some difficulties regarding the qualification of the real relation between accounting and taxation in France. Article 38 of the FTC seems to impose a complementary relation between accouting and taxation. In fact, this complementary relation is not true, since Tax rules often have an influence on accounting rules when they are in opposition. This particular situation can be qualified as a compromise between Accounting and Tax rules. Since the introduction of International Accounting Standards rules in The French Accounting System, the compromise between accounting and Taxation seems to benefit from the accounting rules. It does exit a huge influence of accounting on tax rules: accounting rules are becoming more relevant than in the past. By the way, the International Accounting Standards have reinforced the trend that is emerging in contemporary societies. This trend is the passage from a legal area to an economic area. The relationship between accounting and taxation is the witness of this evolution. Principles of fair value and substance over form have uploaded the debate over the relationship between Tax and Accounting and how they interact with other disciplines such as civil law, commercial law, finance and accounting. The new definition of Assets due to the IFRS influence on tax is the proof of the connection existing between the different disciplines. The French tax system is not ready yet to accept the full version of IFRS. Their full implementation would lead into an unsecured tax law system

L’exercice d’une profession à titre individuel permet au chef d’entreprise de bénéficier d’une grande liberté de gestion, mais il doit engager sa responsabilité illimitée sur l’ensemble de ses biens. En cas de mariage sous un régime de communauté, les biens communs des époux sont susceptibles d’être saisis par les créanciers professionnels. Ce constat est affirmé par les deux législateurs vietnamien et français. Aussi, la question de protection du patrimoine personnel du chef d’entreprise et celui de sa famille est la préoccupation essentielle de notre étude. Le régime de communauté est-il un régime idéal pour le chef d’entreprise ? Sinon, quels moyens peut-il mettre en œuvre pour protéger son patrimoine ? C’est à cette problématique que notre étude « le statut patrimonial du chef d’entreprise individuelle marié sous un régime de communauté en droit comparé vietnamo-français » va tenter d’apporter des réponses. L’étude comparative se limite au cas du chef d’entreprise individuelle sur le plan civil en démontrant les convergences et les divergences ainsi que les points forts et les points faibles des droits, nous permettant ainsi de dégager des perspectives pour les deux systèmes juridiques. Notre étude concerne d’une part, l’incompatibilité du régime de communauté à l’exercice professionnelle du chef d’entreprise individuelle avec ou sans la participation de son conjoint sans ignorer les droits et intérêts légitimes des créanciers professionnels ; d’autre part, l’analyse des divers moyens de protection du patrimoine du chef d’entreprise tant en droit des régimes matrimoniaux qu’en droit des affaires
The exercise of a profession in an individual capacity allows the entrepreneur to enjoy a great freedom of management, but he must incur unlimited liability on all of his property. In case of marriage under a community regime, the common property of the spouses is likely to be seized by the professional creditors. This finding is affirmed by both legislators Vietnamese and French. Also, the question of protecting the personal patrimony of the individual entrepreneur and that of his family is the main concern of our study. Is the community regime an ideal matrimonial regime for the individual entrepreneur? If not, which measures can he put in place to protect his patrimony? It is this problem that our study "the patrimonial status of the individual entrepreneur married under community regime in Vietnamese-French comparative law" will attempt to provide answers. The comparative study is limited to the case of the individual entrepreneur at the civil level by demonstrating the convergences and divergences as well as the strengths and weaknesses of both laws, thus allowing us to identify perspectives for both legal systems. Our study concerns, on the one hand, the incompatibility of the community regime with the exercise of a profession of the individual entrepreneur with or without the participation of his spouse without ignoring the legitimate rights and interests of the professional creditors; on the other hand, the analysis of the various measures of protecting the patrimony of the individual entrepreneur in both matrimonial regime law and business law

L'objectif de cette thèse est d'offrir une solution de bout en bout permettant de décrire et de déployer de façon fiable une application distribuée dans un environnement virtualisé. Ceci passe par la définition d'un formalisme permettant de décrirer une application ainsi que son environnement d'exécution, puis de fournir les outils capable d'interpéter ce formalisme pour déployer (installer, instancier et configurer) l'application sur une plate-forme de type cloud computing.

Cette étude examine l’administration des biens d’Église en territoire de mission, sous l’angle de la quête d’autonomie patrimoniale. Elle évalue la mise en route progressive de l’autonomie patrimoniale des Églises devant succéder aux Missions catholiques, à travers l’analyse des sources depuis l’érection en 1622 de la Sacrée Congrégation de Propaganda Fide chargée des Missions catholiques. Ses efforts de financement s’annonçaient déjà insuffisants. Au XIXe siècle elle prescrivit une administration des biens en lien avec la quête d’autonomie patrimoniale. Une exigence prévoyant l’institution d’un clergé indigène devant trouver ses propres ressources. Elle instaura la pratique d’envoyer des vicaires apostoliques dans les territoires de mission pour mettre en route l’autonomie patrimoniale. Les vingt-cinq années d’administration des biens par les Pallottins se soldèrent par une autonomie financière, défi difficile pour les Spiritains
This study examines the administration of the property of Catholic Missions in mission territory, from the perspective of the quest for patrimonial autonomy. It evaluates of the gradual implementation of the patrimonial autonomy of the future Churches to succeed the catholic Missions, through the analysis of sources since the erection on 1622 of the Sacred Congregation of Propaganda Fide in charge of catholic Missions. Its financing efforts announced insufficient. In the nineteenth century it prescribed an administration of property in connection with the quest for patrimonial autonomy. Such a requirement provided for the institution of a native clergy to find their own resources. It established the practice of sending apostolic vicars to mission territories to initiate the quest for patrimonial autonomy. The twenty-five years of administration of the property by the Pallottines ended in financial autonomy, a difficult challenge for the Spiritans

La théorie de l’autonomie de la volonté est une théorie philosophique et juridique ancienne qui intéresse toutes les matières du droit. Elle est comparée par Gounot à « la pierre angulaire de tout l’édifice juridique ».Notre étude porte sur sur le principe d’autonomie de la volonté, ses effets et ses limites en droit patrimonial de la famille. Le droit patrimonial de la famille, qui se trouve à l’intersection du droit des contrats, du droit des biens et du droit de la famille, est concerné de près par cette théorie. Si le mouvement actuel du droit tend vers l’octroiement, aux familles et aux individus, de plus de liberté dans la gestion de leurs biens, se pose alors les questions de savoir quelles sont les limites actuelles a cette théorie après les dernières réformes en France, notamment celle du 23 juin 2006 ? Quels sont les composants actuels de l’ordre public familial ? Et que reste-t-il des anciennes limites et prohibitions ?La comparaison, sous l’angle de l’autonomie de la volonté, de deux systèmes juridiques parents mais différents nous offre une vue plus objective des besoins des familles au Liban et en France.Il s’agit à notre sens de ne plus penser et baser les réformes nécessaires dans chacun de ces deux pays sur la théorie de l’autonomie de la volonté ou sur celle de l’utile et du juste, mais plutôt de penser et baser les réformes nécessaires sur les vrais besoins des familles et des individus selon chaque société
Autonomy of the will – French-Lebanese comparative law – Autonomy of the will in the patrimonial family law – Autonomy of the will's reach – French patrimonial family law – Lebanese patrimonial family law – Donations in Lebanese law – Donations in French law – Estate law – French estate law – Lebanese estate law – estate law for the non-Muslims in Lebanon – estate law for Muslims in Lebanon – Matrimonial regimes law – French matrimonial regimes law – Lebanese matrimonial regimes law – Change of matrimonial regimes – Marriage – Marriage in France – PACS – Concubinage – Marriage in Lebanon – Religious marriage in Lebanon – Civil marriage in Lebanon – Lebanese personal status – the limits of the autonomy of the will – French estate public order – French matrimonial public order – Lebanese estate public order – Lebanese matrimonial public order – Inheritance reserved portion in French law – Inheritance reserved portion in Lebanese law – Prohibition of pacts on future succession in French law - Prohibition of pacts on future succession in Lebanese law – Gradual end residual donations – Banking secrecy in Lebanon – TRUST – Disguise – Life-insurance – Matrimonial benefits – Irrevocable mandate in Lebanese law – Posthumous mandate – Civil real estate company

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This study aims to discuss the possibility of rescissory action based on article 485, V, of the Code of Civil Procedure, under the justification of jurisprudential divergence. It defends that the merit decision transited in rem judicatam may be rescinded if it is contrary to prevailing jurisprudence at the time, considering analogous situations and incurred in a similar historical and social moment, under penalty of offense to the principle of isonomy, not applicable the Supreme Court Precedent Nr. 343 as being unconstitutional. Under the same argument, it presents the possibility of rescissory action against decision that does not obey the binding precedent and decision contrary to prevailing jurisprudence determined later. It also defends the possibility of rescissory action against sentence based on rule of law later declared unconstitutional and against decision declaring unconstitutional rule of law later declared constitutional. The study is presented in three main parts. The first one relates to the concepts and legal nature of the rescissory action, its admissibility presuppositions and the traditional assumptions of rescissory action. The second part addresses the issue of the possibility of rescissory action based on jurisprudential divergence. Finally; the third part is dedicated to the concepts of the rescissory action elements (parties, cause of action and claim - ius rescindens and ius rescissorium), as well as it address the jurisdiction and the suspension of effects of the rescinded decision
O presente 'trabalho tem por objeto discutir a possibilidade de ação rescisória, fundamentada no artigo 485, V, do Código de Processo Civil, sob a, justificativa de -', divergência jurisprudencial. Defende que a decisão de mérito transitada em julgado pode ser rescindida se for contrária à jurisprudência dominante à época, considerando situações análogas e havidas em um idêntico momento histórico e social, sob pena de ofensa ao princípio da isonomia, não sendo aplicável a Súmula. 343 do STF, por ser inconstitucional. Sob esse mesmo argumento, apresenta a possibilidade de ação rescisória contra decisão que não obedecer a súmula vinculante, além de decisão contrária a jurisprudência dominante fixada posteriormente. Também defende a possibilidade de ação rescisória contra sentença fundada em norma posteriormente declarada inconstitucional e contra decisão que considerou inconstitucional norma posteriormente declarada constitucional. O trabalho se apresenta em três grandes partes. A primeira diz respeito aos conceitos e natureza jurídica da ação rescisória, seus pressupostos de admissibilidade e as hipóteses tradicionais da ação rescisória. Na segunda parte, aborda o tema da possibilidade de ação rescisória fundamentada em Divergência jurisprudencial. Por fim, a parte final é dedicada aos conceitos da competência da ação rescisória e da suspensão dos efeitos da decisão rescindenda

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This paper aims to demonstrate that the protection of creditors of the legal entity that grants limited liability to its shareholder shall focus on controlling the use and disposal of assets of the legal entity itself. The study of grounds of civil liability in Brazilian Law together with the principle of assets autonomy of the legal entity and the purpose of limited liability confirm that the national law does not admit to relativize the rule of limited liability, except in cases of fraud and abuse of the legal entity. Given this limitation, resulting from a systematic analysis of the Brazilian Law, and in order to offer a proposition of fair coexistence between the interests of creditors and encouragement of free enterprise provided by limited liability, which is a constitutional command, it proves the importance of the mechanisms of control of assets of the corporation through its financial statements. In this sense, if assets and rights of a legal entity are intended to fulfill a specific purpose, it is for the Law to provide suitable tool to ensure that the risks inherent in the developed activity are covered exclusively by these assets and rights. This tool is accounting, which through the financial statements it produces, it records and controls assets of the entity, providing conditions for decision-making. Its proper use can (and should) prevent intrinsic adversities of any activity subject to risks. The purpose is to resume the mechanism that allows the existence of limited liability, since this doctrine/established principle is not intended to curtail the guarantee of creditors, but rather to encourage those who seek to produce and circulate assets and services to society through the organized economic activity
O presente trabalho tem por objetivo demonstrar que a proteção dos credores da pessoa jurídica que admite a responsabilidade limitada deve se concentrar no controle do uso e disposição do patrimônio da própria pessoa jurídica. O estudo da responsabilidade civil no Direito brasileiro, associado ao estudo da autonomia patrimonial da pessoa jurídica e da finalidade da limitação da responsabilidade confirmam que o ordenamento nacional não admite a relativização da regra de responsabilidade limitada, exceto nos casos de fraude e de abuso da personalidade jurídica. Em vista dessa limitação, constatação decorrente de uma análise sistemática do Direito pátrio, e com o intuito de oferecer uma proposição de convivência justa entre os interesses dos credores e o estímulo à livre-iniciativa proporcionado pela responsabilidade limitada, que é comando constitucional, comprova-se a importância dos mecanismos de controle do patrimônio da pessoa jurídica, por meio de suas demonstrações financeiras. Nesse sentido, se bens e direitos de uma pessoa jurídica são destinados ao cumprimento de uma finalidade específica, cabe ao Direito fornecer ferramenta adequada para assegurar que os riscos inerentes à atividade desenvolvida sejam cobertos exclusivamente por estes bens e direitos. Essa ferramenta é a contabilidade, que por meio das demonstrações financeiras que produz, registra e controla o patrimônio da entidade, dando condições à tomada de decisões. Seu uso adequado pode (e deve) prevenir as adversidades intrínsecas a qualquer atividade sujeita a riscos. O intuito é de retomar o mecanismo que permite a existência da responsabilidade limitada, dado que este instituto não tem por objetivo cercear a garantia dos credores, mas sim estimular aqueles que buscam, por meio do exercício de atividade econômica organizada, produzir e fazer circular bens e serviços para a sociedade

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This dissertation aims to adress the procedure adopted to ensure the piercing the corporate veil, in all its intricacies. In this manner, to get into the especific study of the procedure, inevitabily, the principle of subjectand and objetive autonomy existing between company and their partners was considered in this estudy, due to fact that company and the partners are distinct legal entities and the companies assets are separate from their owners, unless otherwise there is joint and several liability between both. The next step in the study involves the aplication of the disregard of the legal entity in In several fields of law study either in tis direct or indirect form. Having overcome the initial questions, the study turns to the procedure to be demand to piercing of the corporate veil inside the new civil procedure code being the pleading can be made booth in the declaration and by means of incidental process. This incident may be introduced in any phase of the process and in both cases the adversary system and legal defense, so that to verify the complience for requirements of admissibility and the legal assumptions to degree or not the piercing of corporate veil, where depending on the type of court decision and the procedure used in the legal process, to apply legal remedy to review the decision on merits. Ultimately, we talked about the finality and effectiveness of the legal institute of the economic power and its legal limits knowledge
A presente dissertação visa a tratar do procedimento adotado para que haja a desconsideração da personalidade jurídica, em todos os seus meandros. Dessa forma, para se chegar especificamente ao estudo deste procedimento, inevitavelmente, adentrou-se primeiro no princípio da autonomia subjetiva e objetiva existente entre empresas e seus sócios, tendo em vista que a pessoa jurídica não se confunde com a natural do sócio e, consequentemente, o patrimônio daquela não se confunde com o deste, afora nos casos em que há responsabilização solidária e ilimitada entre ambos. Depois disso, passa-se ao estudo da aplicação da desconsideração da personalidade jurídica em diversos ramos do direito, seja na sua forma direta, seja na sua forma indireta. Superadas essas questões iniciais, o estudo se volta ao procedimento para que seja requerida a desconsideração da personalidade jurídica previsto no Novo Código de Processo Civil, sendo que o pedido pode ser feito tanto na inicial da ação quanto por meio de incidente processual, e este incidente pode ser apresentado em qualquer fase do processo e, em ambos os casos, deve ser respeitado o princípio do contraditório e o da ampla defesa, para que se verifique estarem cumpridos os requisitos processuais de admissibilidade e os pressupostos legais para a decretação ou não penetração patrimonial, cabendo, a depender da espécie de decisão e do procedimento pelo qual está tramitando o processo, instrumento jurídico próprio para combatê-la. Por fim, tratou-se sobre a finalidade e a eficácia do instituto jurídico à luz do Poder Econômico e seus limites jurídicos

La RATP est l'exploitant et le gestionnaire du réseau de transport métropolitain de la ville de Paris et de sa banlieue proche. Actuellement, avec près de 10 millions de voyageurs par jour, il est l'un des réseaux les plus chargés au monde. Dans ce contexte de fortes exigences d'exploitation, les gestionnaires de la RATP doivent assurer la sécurité, la capacité de service et la pérennité d'un patrimoine d'infrastructures hétérogène et ancien. Mais les ressources disponibles sont, par nature, limitées et, dans ces circonstances, deux tâches deviennent essentielles : justifier les budgets nécessaires et optimiser les programmations de travaux de maintenance. Le système de maintenance actuel est fondé sur des inspections visuelles permettant de relever les désordres affectant l'état structurel des ouvrages. Ensuite, les gestionnaires doivent choisir et prioriser les ouvrages à entretenir en fonction de ces résultats et des différentes contraintes qui interviennent dans la gestion du patrimoine. Ce processus décisionnel est fondé sur l'expertise des gestionnaires et n'est pas formalisé. Ainsi, l'objectif de cette thèse consiste à développer un outil d'aide à la gestion patrimoniale qui réduise la variabilité intrinsèque des actions de surveillance visuelle et le manque de transparence dans les décisions. Pour fournir aux gestionnaires de la RATP un tel outil, cette recherche s'appuie sur les étapes suivantes :- La modélisation fonctionnelle des mécanismes de dégradation des ouvrages bâtie à partir des outils de la Sûreté de Fonctionnement. L'Analyse Fonctionnelle (AF), l'Analyse des Modes de Défaillance et de leurs Effets(AMDE) et des graphes causaux sont appliqués pour connaître comment les infrastructures fonctionnent, se dégradent et interagissent avec leur environnement.- La construction d'un outil d'aide à la gestion fondé sur les méthodes multicritère d'aide à la décision. Dans un premier temps, nous construisons une famille cohérente de critères qui formalise les différents aspects techniques et socioéconomiques qui interviennent dans le processus décisionnel de la RATP (méthode d'agrégation à base de règles). Ensuite, à partir des méthodes ELECTRE, nous développons un outil multicritère d'aide à la décision permettant d'optimiser la gestion du patrimoine de la RATP. Après une application sur la ligne 4 du métro de Paris, les perspectives ouvertes par un tel outil sont étudiées, dont la principale est le développement opérationnel de cet outil dans le cadre de la gestion du patrimoine d'infrastructures de la RATP
The RATP is the operator and asset manager of the public railway transport of Paris and the next suburbs. Nowadays, with more than 10 million trips per day, this transport network is one of the most crowded in the world. In this context of high service requirements, the RATP asset managers must assure the structural integrity, the quality of service and the sustainability of an aging and heterogeneous asset. However, available budgets are, by nature, limited and, in this context, two tasks become essential: to justify budget requirements and to optimize the programming of maintenance actions. The current asset strategy is based on visual inspections to detect degradation symptoms that concern the structural integrity of the structure. Depending on these results, managers must select and prioritize the maintenance actions taking into account the constraints involved in asset management. This decision-making process is based on the expert knowledge and is not formalized. In this context, the purpose of this thesis is to develop a multicritera decision support tool which reduces the inherent variability degree of visual inspections and the lack of transparency in the decision-making process. In order to provide RATP's managers a decision support tool, this research is based on the next stages :- The development of a functional model of degradation mechanisms by the application of the operational safety methods. The Functional Analyse (FA), the Failure Mode and Effect Analysis (FMEA) and the casual graphs are applied to know how infrastructures function, degrade and interact with the environment.- The construction of a decision support tool based on multicriteria methods. The first stage is the construction of a lot of criteria formalizing the technical, economic and social aspects involved in the RATP's asset management (rule based assignment model). The second stage is the application of ELECTRE methods to develop a multicriteria decision support tool which optimizes the management of the RATP's asset. This tool is tested on the line 4 of the Paris metro in order to study development prospects. The main prospect is the operational development of this tool in the context of the management of the RATP's asset

O presente trabalho, a partir da revisão do conceito de personificação, pretende investigar como se desenvolve o processo de naturalização da pessoa jurídica e os eventuais prejuízos decorrentes para a tutela do ser humano nas organizações sociais e para a descrição do fenômeno empresarial. Sob o prisma da filosofia da linguagem, realiza-se uma revisão bibliográfica sobre a utilização do termo pessoa jurídica no discurso do Direito, destacando, principalmente, a desconstrução promovida pelo chamado nominalismo. São, ainda, propostos critérios para a identificação da naturalização, a partir de uma gradação que procura segregar os diversos grupos de casos que lhe são correlatos. A tese foi estruturada em três etapas: subjetividade, titularidade e atividade. Ao cotejar a pessoa natural com a pessoa jurídica, em cada um desses planos, espera-se revelar a assimetria de razões que separam a personificação do ser humano daquela presente nas sociedades, associações e fundações. Do questionamento do individualismo metodológico presente na noção de pessoa jurídica resulta a reconstrução do próprio sistema analítico de conceitos do discurso jurídico, com a revisão das ideias de imputação, relação jurídica, titularidade e autonomia patrimonial.
This work, from a review of the concept of incorporation, aims to investigate how the naturalization process of legal entity develops and any losses incurred for the protection of human being in organizations and for description the phenomenon of the Firm. From the perspective of philosophy of language, this thesis reviews the literature concerning to the use of the term legal person in the discourse of corporate law, especially highlighting the deconstruction promoted by so-called nominalism. They are also proposed criteria for the identification of naturalization, with a gradation that seeks to segregate the different groups of cases that are related to this process.The thesis was structured in three stages: subjectivity, legal capacity and activity. By confronting the human being with legal entity, in each of these plans, it expects to demonstrate the specificity of the process of incorporation, which prevents any comparison with real person. The revision of methodological individualism in this idea of legal personality results in the reconstruction of the concepts of imputation, legal relationship, legal capacity and limited liability.

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This work comes in response to the great controversy revolving around the applicability of the disregard doctrine to consumer relations. Legal scholars have long wrangled over this issue, some of whom advocate that the Brazilian Consumer Protection Code ended up stripping legal entities of their right to separateness of assets when it comes to consumer relations. As asset separateness and the limitation on liability of business companies are held to be two of the major pillars of the capitalist system, the relevance of this issue is unquestionable. This study thus proposes an interpretation of article 28 of the Brazilian Consumer Protection Code which conciliates these principles and the philosophical tenets of said Code, by offering a systematic and historical interpretation of such rule. To that end, this work will deal with the historical origins of the limitation on liability of legal entities, and its evolution in the US and UK legal systems. Further, this work will analyze the treatment accorded to the disregard doctrine in foreign laws, its background and the current rules applying to this doctrine under Brazilian law
A escolha do objeto deste estudo se deveu à grande controvérsia que o tema da desconsideração da personalidade jurídica desperta no âmbito das relações de consumo. A doutrina vem adotando posições antagônicas com relação ao tema, sendo que parte dos doutrinadores defende que o Código de Defesa do Consumidor teria revogado a autonomia patrimonial da pessoa jurídica nas relações de consumo. Sendo a técnica da separação patrimonial e a limitação de responsabilidade das sociedades empresárias dois princípios aparentemente fundamentais do sistema capitalista, é inegável a importância de que se reveste o tema. Este estudo pretende propor uma interpretação do artigo 28 do Código de Defesa do Consumidor que concilie tais princípios com a filosofia do Código, por meio de uma interpretação sistemática e histórica da norma. Para tanto, foi analisada a origem histórica da limitação de responsabilidade das pessoas jurídicas, sua evolução no Direito norte-americano e no Direito inglês. Ainda, analisou-se o tratamento que a desconsideração da personalidade jurídica recebe no Direito estrangeiro, sua origem histórica e disciplina atual no Direito Brasileiro

The conventional mechanism today encrypted in the Art. 1462 of the Civil Code and traditionally known as "Solve et Repete”, allows the contractor the right to paralyse other’s exception in order to prevent the enforcement of these obligations from being prevented or delayed. Faced to an exception, the creditor may deliver the debtor a compliance solution inviting him to repeat the performance in case a judicial assessment may find the accomplishment terms as not conclusive. As a result of the pact, the parties reinforce the guarantee of satisfaction of the creditor’s beneficiary bond, thus affecting the quality of provision itself. Within the field of individual’s Right, the Solve et Repete was firstly studied to propose the outlines of Art. 1462 C. Code operational limits; secondly, the aim was understanding if its rules could play a systematic role in bilateral imperfect contracts as well. The research started from many municipal law statutes. Historically, there is however a widespread opinion that the pact may have emerged for the first time in late-nineteenth century Italian contractual practices. Indeed, the medieval jurists had already measured with the Solve et Repete, reflecting both on the clause’s consequences and operational limits. Through the historical analysis of both doctrine and jurisprudence of the XIX and XX centuries, the principles of Art. 1462 of the Civil Code has been codified. A general principle - emerged from the Norm itself - has been also adopted in various origins institutions and practices such as the Art. 1528 C. Code on documents sale, maritime contractual affidavit and Due-on-demand Clause used in sureties, guarantee policies or personal assurance contracts. On the basis of the Constitutional Court deliberations, the fundament, operational structure and ratio differences between privatistic institution and fiscal Solve have finally been appreciated. As a matter of fact, these reflections convinced the Judge on the conformity of the privatistic Solve with the constitutional principles compared to the illegitimacy of the tax institute. By focusing the attention both on the wide application of Art. 1462 C. Code and the specialistic doctrine and jurisprudence, the freeze or failure exceptions that may result from Solve, have been highlighted together with those exceptions which are indifferent to the pact. The Solve’s most interesting profiles are related to exceptio inadimpleti contractus and to execution suspension due to a change in the asset’s terms. However, both doctrine and jurisprudence discussed the possibilities to suspend not only exceptions, but actions as well. In any case, analysed the interaction between Solve and the main actions and exceptions granted to the contractor, the remedies are not likely to be delayed or deferred since they all seem to be structurally related, in different perspectives, to the report based on contract’s causal fundament. In appearance, the “Solve et Repete” mechanism is capable of putting into danger the sinallagmatic relation between corresponding benefits whereas, far from its expressed or interpreted limits, the Solve has also set the boundaries beyond which the provision assisted by guarantee could become abstract. Furthermore, the Principle seems to provide defence for casual contracts defining the framework within which the case can still perform its original functions. Outside this field, the link between the deal and his cause could be so weak up-to disappear, affecting the validity and effectiveness of both the pact and any deal building its typical function on the pact itself. The power of suspension of sentence granted to the judge by the second paragraph of Art. 1462 C. Code was therefore deeply analysed. Objectively, several aspects have been reporting the concept of good faith in the exercise of power granted by the pact. The trial aspects of the pact discipline were completed by the study of the reserve condemnation and repetition of the benefit, subsequently established as embezzled. Through the analysis of these issues, the interpretative gap between those who give the pact a valid case and those who perceive a predominant substantial institution, has been filled. Adhering to such an interpretation it is easier, nevertheless, the process feedback of the pact cannot be denied. The Solve et Repete vexatory character has also involved the treatment of problems related to the Arts. 1341 and 1342 C. Code and to the discipline dictated by the code of consumption as well. After the main theories of the causa were studied in a comparatistic way, the research went into the relatively unexplored territory of the connection between Solve et Repete and imperfect bilateral deal. The Solve was believed to have a part in debt recruitment, contract delegation, expropriation, mortgage deposits and loans as well in modal donation and expensive mandate. The more interesting and also problematic field of investigation is the demand guarantee with specific reference to first guarantee and to the well known. Summing up the research results and assigning a systematic range of Solve et Repete, it seemed reasonable to test whether it is possible to reach the conclusions shared by doctrine and jurisprudence, about the validity of the guarantee autonomous contract as atypical figure, different from the demand guarantee. The answer was not completely negative. In that regard, the autonomous contract should be reconducted to the first guarantee since they have the same cause, function and goals. Consequently, far from what law has practiced so far, the atypical deal, should be considered casually valid only on condition of enlarging the number of non-freeze exceptions or if redrafted regime is changed. Had an autonomous deal a different role from the first guarantee by avoiding any beneficiary exception based on guaranteed relationship, the unlawfulness of the deal should be soon declared. The autonomous deal would in that case exceed the limit of maximum abstraction allowed by the rules, giving the Solve et Repete the possibility to apply to a typical contract. Even if these results have been unanimously disowned from jurisprudence and doctrine, they never based their reflections upon the Art. 1462 C. Code. These conclusions seem to be the main result of the analysis carried out taking as a central point the only codified institution whose affinity may be encrypted with the operational mechanism of guarantee autonomous contract. The study on Solve et Repete had the merit to question whether there is an incurable dichotomy between the system designed by the 1942 legislature whose Art. 1462 C. Code is both expression and referring point, underlying some of the main processes and adjustments made by jurisprudence throughout the years. Should such a dichotomy be confirmed, positions on autonomous contract could hardly be fully satisfactory from a systematic point of view, without a specific intervention of the legislator.

Trata-se da questão de saber se as transformações verificadas na família e no património, designadamente no que se refere à emancipação da mulher, à igualdade dos cônjuges, à proliferação dos divórcios e das uniões de facto, por um lado, e à crescente importância dos bens móveis, facilmente passíveis de constituir objecto de transmissões encobertas, por outro lado, tornam necessário o reforço da autonomia e separação patrimonial das pessoas casadas ou mesmo a abolição de um estatuto patrimonial específico. O estudo do problema inicia-se com uma breve descrição da evolução histórica do Direito quanto aos limites à liberdade contratual dos cônjuges nas recíprocas relações patrimoniais. Inspiradas nesta descrição surgem as duas linhas de investigação exploradas na dissertação: a disciplina das relações patrimoniais entre os cônjuges deve obedecer a um princípio geral de equidade que implica a manutenção de um determinado equilíbrio patrimonial entre os dois, evitando o enriquecimento de um deles à custa do outro; contudo, tal princípio deve ser especificamente ponderado à luz da relação particular que existe entre as pessoas casadas e que se caracteriza pelo facto de estas se obrigarem a uma "plena comunhão de vida na igualdade". A Autora concorda com alguma flexibilização neste domínio, principalmente no que se refere à eliminação do princípio da imutabilidade das convenções antenupciais e dos regimes de bens legalmente fixados. Contudo, na sua opinião, a "plena comunhão de vida" a que os cônjuges se obrigam pelo casamento implica, do ponto de vista teórico e prático, a existência de um estatuto patrimonial específico mínimo; além disso, uma completa separação dos patrimónios não se coaduna bem com a interpenetração patrimonial que de facto resulta daquela "plena comunhão de vida". A esta luz, são ainda analisados os problemas relativos à auto-regulamentação das relações patrimoniais entre pessoas casadas, designadamente quanto à concretização do conteúdo das convenções matrimoniais e à acomodação dos contratos de Direito comum à situação particular dos cônjuges.

O presente estudo visa proceder à análise e aplicação de um mecanismo doutrinário em concreto que permite tutelar os interesses dos credores: a desconsideração da personalidade jurídica. Quando ocorre um abuso do princípio da autonomia patrimonial na esfera da pessoa coletiva por parte de um sócio com fins alheios, que se permite, desta forma isentar-se de certa responsabilidade perante os credores, eis que nos surge este instituto que levanta o véu derrogando o princípio patrimonial por forma a alcançar a responsabilidade do homem-oculto (o sócio) por este mesmo abuso, fazendo-se justiça. Este instituto doutrinário tem a sua base legal em artigos de interpretação ampla, não existindo uma base legal em concreto, propõe-se à realidade dos factos quando estes fogem do escopo de aplicação da lei positivada, reside, portanto, nas construções doutrinárias a fundamentação deste instituto, que tem em vista a responsabilização do sócio lesante. Para fins deste estudo entenda-se a ideia de ser esta a via que pretendemos utilizar para tutelar os interesses dos credores. Assim, a nossa proposta passa por contextualizar o instituto, nomeadamente no que diz respeito às pessoas jurídica e nos princípios que lhe dão o protagonismo à luz do direito societário. Analisar-se-á a aplicação através das respetivas teorias e casos-tipo, além da análise da legislação de responsabilização do sócio e jurisprudência. Terminamos este estudo com um aprofundamento da aplicabilidade deste instituto aos grupos de sociedades onde se vai abordar o regime de responsabilidade destes e aplicação do instituto da desconsideração da personalidade jurídica nesse mesmo regime.
This study aims to analyse and apply a specific doctrinal mechanism that allows a protection of the interests of creditors: the disregard of the legal personality. When there is an abuse of the autonomy principal in a legal entity patrimonial sphere by a partner for alien purposes, which allows him, to exempt himself from certain responsibilities to creditors, this institute arises, lifting the veil and, derogating from the patrimonial principle in order to achieve the responsibility of the hidden man (the partner) for this abuse, doing justice. This doctrinal institute has its legal basis in articles of broad interpretation, as there is no established legal basis, it proposes to reality of facts when they are beyond the scope of application of the positive law. Therefore, the basis of this institute resides in the doctrinal constructions. For the purposes of this study, the idea is that this is the way we intend to use to protect the interests of creditors. Therefore, our proposal is to contextualize the institute, essentially in what concerns to legal entities and the principles that give it the prominence in the light of corporate law. The application will be analysed through the respective theories and case -types, in addition to the analysis of the partner accountability legislation and jurisprudence. We finish this study with an in-depth look into the applicability of this institute to groups of companies, which will be addressing their liability regime and the application of the institute of disregard of the legal personality.

A proteção dos interesses só é verdadeiramente eficaz se existirem patrimónios que possam vir a ser chamados a cumprir as obrigações garantidas. Mas, apresentando embora forte interdependência, as garantias e os patrimónios não se situam no mesmo plano obrigacional. No presente trabalho pretendo precisamente apresentar os diversos tipos de garantias existentes no direito civil e no direito societário, e relacionar essas garantias com os possíveis efeitos no património dos garantes em caso de incumprimento das responsabilidades garantidas. Para medir esses efeitos torna-se necessário entender os conceitos de património, assim como os critérios para o seu reconhecimento e contabilização nas sociedades comerciais. A contabilidade obedece a regras e critérios normalizados que poderão mostrar-se insuficientes para uma adequada divulgação dos riscos de perda de património que as garantias prestadas poderão implicar. Assim, proponho um documento de relato financeiro, que denomino de Balanço de Risco Patrimonial, a adicionar aos existentes no normativo contabilístico nacional, o qual divulgará os possíveis efeitos dos acontecimentos futuros no património societário e no dos seus garantes, em função do grau de probabilidade de ocorrência desses acontecimentos. Com esta nova demonstração financeira pretendo possibilitar que os garantes antevejam o impacto que as garantias prestadas terão no seu património na eventualidade de incumprimento, pelas sociedades comerciais, das responsabilidades que outros garantiram.
The effectiveness of interests’ protection is only truly effective if there are assets that can be required to perform the guaranteed obligations. However, despite being strongly interdependent, guarantees and assets exist on different legal obligatory levels. This investigation intends to disclose the various types of guarantees in civil and corporate law, and show their effects on the assets of the guarantor in case of default of the collateral guaranteed liabilities. To measure these effects, it is necessary to understand the concept of shareholder equity in commercial companies, as well as the disclosure criteria for recognition and accounting. Accountancy follows standardized rules and criteria, which may be insufficient for the proper disclosure of shareholders equity loss risk that the collateral may incur. Therefore we propose to add another financial reporting document to those available according to Portuguese accounting standards, which will be named ‘Balance Sheet of Risk’. This additional document will disclose the possible effects of future events on corporate assets and on that of their guarantors, according to the probability of these events occurring. The aim of this new financial statement is to allow guarantors to anticipate the impact of the collateral on their assets, when commercial companies do not comply with their responsibilities towards the guarantors.