A prestação de contas e o regime especial da invalidade das deliberações

• Autor(a) principal: Pereira, Cláudia Sofia Monteiro
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/17484
• topic: Sociedades comerciais; Deliberações sociais; Regime contabilístico; Registos Contabilísticos; Prestação de Contas; Demonstrações Financeiras; Deliberações Inválidas; Vícios das Contas; Regime Especial; Contas Irregulares; Anulabilidade; Nulidade; Companies; Resolutions; Accrual basis; Accountability; Accounting records; Financial statements; Invalid Deliberations; Account errors; Special Scheme; Irregular accounts; Annulment; Nullity; Direito

The obligation of accountability, or the need to make known the economic and financial state of the companies, ceased to be a purely internal activity, becoming a necessity of a general nature. The knowledge of the financial state of the companies, wich is provided by accountability documents, reveals more and more elementary for all interested in the results obtained, whether in terms of profitability, either with a view to assessing the economic and financial health of the companies. This essay aims to a deeper analysis to matters of accountability, in particular, to the special invalidity scheme of corporate resolutions, wich is enshrined in art. 69º of Portuguese Companies Code. We chose to reference the accrual basis accounts approval, through the analysis of financial statements, laying down a set of principles and criteria applicable to different entities. After consideration of the special scheme versed in art. 69º, we conclude there is a certain ambiguity in the adoption of the criteria do delimit each of the hypotheses of the precept, since the legislator uses indeterminate concepts. Nevertheless, if there is a rule, this will be the annulment, and only exceptionally will apply the nullity scheme, where there is injury to the public interest and the interests of the creditors.