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O presente estudo subordina-se à análise do contrato de cash pooling. O seu estudo justifica-se pelo facto do contrato de cash pooling constituir um verdadeiro meio alternativo de financiamento, que visa gestão consolidada da tesouraria de um grupo de sociedades e justifica-se pela necessidade de evitar-se custos inerentes ao financiamento externo, bem como minimizar o valor dos juros, que aumentaram, fruto da crise no sector financeiro.
Entretanto, a nossa pesquisa procura demonstrar que os principais motivos que norteiam a implementação do contrato de cash pooling, devem ser confrontados com os entraves estabelecidos pela lei das sociedades comerciais, bem como pela lei das instituições financeiras.
A primeira abordagem, vai no sentido de apresentar a figura, o seu conceito, as suas modalidades, modo de funcionamento e a natureza jurídica da figura.
É também feita uma análise do direito comparado do sistema de cash pooling, a nível dos países africanos francófonos, em países como a África do Sul e Nigéria que demonstram um estudo superficial da figura e de países da Europa, onde o estudo da figura tem-se mostrado mais desenvolvido.
Finalmente, no terceiro capítulo será feita uma abordagem aos problemas jurídicos que a implementação da figura de cash pooling pode provocar ao ordenamento jurídico Angola, bem como as possíveis soluções para resolução destes problemas, com vista a alcançar os objectivos das sociedades participantes no grupo.
The present study is subordinated to the analysis of the cash pooling contract. Its study is justified by the fact that the cash pooling contract constitutes a real alternative means of financing, which aims at the consolidated management of the cash flow of a group of companies and is justified by the need to avoid costs inherent to external financing, as well as to minimize the value of interest, which increased as a result of the crisis in the financial sector. However, our research seeks to demonstrate that the main reasons for the implementation of the cash pooling contract must be faced with the obstacles established by the law of commercial companies as well as by the law of financial institutions. The first approach is to present the figure, its concept, its modalities, mode of operation and the legal nature of the figure. An analysis of the comparative law of the cash pooling system is also carried out at the level of francophone African countries and in countries such as South Africa and Nigeria, which show a superficial study of the figure and countries of Europe, shown more developed. Finally, in the third chapter, an approach will be taken to the legal problems that the implementation of the figure of cash pooling can provoke to the legal order Angola, as well as the possible solutions to solve these problems, with a view to reaching the objectives of the companies participating in the group.
The present study is subordinated to the analysis of the cash pooling contract. Its study is justified by the fact that the cash pooling contract constitutes a real alternative means of financing, which aims at the consolidated management of the cash flow of a group of companies and is justified by the need to avoid costs inherent to external financing, as well as to minimize the value of interest, which increased as a result of the crisis in the financial sector. However, our research seeks to demonstrate that the main reasons for the implementation of the cash pooling contract must be faced with the obstacles established by the law of commercial companies as well as by the law of financial institutions. The first approach is to present the figure, its concept, its modalities, mode of operation and the legal nature of the figure. An analysis of the comparative law of the cash pooling system is also carried out at the level of francophone African countries and in countries such as South Africa and Nigeria, which show a superficial study of the figure and countries of Europe, shown more developed. Finally, in the third chapter, an approach will be taken to the legal problems that the implementation of the figure of cash pooling can provoke to the legal order Angola, as well as the possible solutions to solve these problems, with a view to reaching the objectives of the companies participating in the group.
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Grupos de sociedades Financiamento Contrato de cash pooling Sistema de gestão centralizado de tesouraria Angola Teses de mestrado - 2020