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Agrupamentos complementares de empresas : regime, reflexões e reforma
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Os agrupamentos complementares de empresas são um tema pouco analisado no seio do Direito Comercial português. Com origens francesas, não conheceu em Portugal um sucesso ao mesmo nível que os groupement d’intérêt économique franceses. O presente estudo procura fazer uma análise da figura no ordenamento jurídico nacional, fazendo uso de comparações frequentes com o regime francês dos GIE que o inspirou, bem como da prática passada e presente francesa. O regime dos agrupamentos complementares de empresas é constituído por dois principais instrumentos legislativos, a Lei 4/73 de 4 de Junho e o DL 430/73 de 25 de Agosto, sendo que ambos os diplomas se encontram relativamente intactos desde a sua entrada em vigor. A natureza jurídica dos ACE, apesar de alguma doutrina rejeitar a qualificação destes como uma sociedade, será inegavelmente de cariz societário, tanto conceptualmente como funcionalmente.
O regime dos ACE é eminentemente liberal, sendo que o seu funcionamento pode ser configurado largamente ao abrigo da autonomia privada das partes. Em matéria de extinção dos ACE, encontramos alguns pontos que podem gerar dificuldades para terceiros que lidem com os ACE. No que respeita o regime fiscal, os ACE gozam de “transparência”, ou seja, os resultados do ACE serão imputados às agrupadas na proporção estabelecida no contrato de agrupamento.
O ACE, como figura relativamente nova, é distinto das cooperativas, consórcios e associações, uma vez que ao contrário das primeiras, é uma figura de direito privado, resultante de um contrato entre privados com um forte intuitu personae, goza de personalidade jurídica ao contrário dos segundos, e encontra-se orientado
para o desenvolvimento de actividades económicas ao contrário das terceiras.
Os ACE, no campo da insolvência, ao qual não escapam, devem ser alvo de um cuidadoso tratamento por parte de administradores de juízes, uma vez que, como o case study exposto demonstra, poderão surgir situações altamente lesivas para os credores do ACE.
Complementary groupings of undertakings (Agrupamentos complementares de Empresas, initialized ACE in Portuguese) are a subject little analyzed in the Portuguese Commercial Law. With French origins, it did enjoy in Portugal a success at the same level as its French counterpart, the groupement d'intérêt économique did. The present study seeks to analyze the figure in the national legal system, using frequent comparisons with the French GIE regime that inspired it, as well as the past and present practice in France. The legal framework for the complementary groupings of undertakings consists of two main legislative instruments, Law 4/73 of 4 June and DL 430/73 of 25 August, both of which have been relatively intact since its entry into force. The legal nature of the ACE, although some doctrine rejects the qualification of these as a company, wil undoubtedly be company-like, both conceptually and functionally. The ACE regime is eminently liberal, and its operation can be configured largely by the private autonomy of the parties. Regarding the extinction of the ACE, we find some points that can generate difficulties for third parties that deal with the ACE. As regards the tax regime, the ACE enjoy "transparency", which means the results of the ACE will be allocated to those grouped in the proportion established in the grouping agreement. The ACE, as a relatively new figure, is distinct from cooperatives, consortia and associations, since unlike the former, it is a private law figure, resulting from a contract between private individuals with a strong intuitu personae, has legal personality, contrary to consortia, and is oriented towards the development of economic activities unlike associations. The ACE in the field of insolvency, to which they do not escape, should be carefully treated by both judges and administrators, since, as the case study we presented shows, situations that are highly damaging to ACE creditors may arise.
Complementary groupings of undertakings (Agrupamentos complementares de Empresas, initialized ACE in Portuguese) are a subject little analyzed in the Portuguese Commercial Law. With French origins, it did enjoy in Portugal a success at the same level as its French counterpart, the groupement d'intérêt économique did. The present study seeks to analyze the figure in the national legal system, using frequent comparisons with the French GIE regime that inspired it, as well as the past and present practice in France. The legal framework for the complementary groupings of undertakings consists of two main legislative instruments, Law 4/73 of 4 June and DL 430/73 of 25 August, both of which have been relatively intact since its entry into force. The legal nature of the ACE, although some doctrine rejects the qualification of these as a company, wil undoubtedly be company-like, both conceptually and functionally. The ACE regime is eminently liberal, and its operation can be configured largely by the private autonomy of the parties. Regarding the extinction of the ACE, we find some points that can generate difficulties for third parties that deal with the ACE. As regards the tax regime, the ACE enjoy "transparency", which means the results of the ACE will be allocated to those grouped in the proportion established in the grouping agreement. The ACE, as a relatively new figure, is distinct from cooperatives, consortia and associations, since unlike the former, it is a private law figure, resulting from a contract between private individuals with a strong intuitu personae, has legal personality, contrary to consortia, and is oriented towards the development of economic activities unlike associations. The ACE in the field of insolvency, to which they do not escape, should be carefully treated by both judges and administrators, since, as the case study we presented shows, situations that are highly damaging to ACE creditors may arise.
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Palavras-chave
Direito comercial Grupos de empresas Sociedades Cooperação Insolvência Teses de mestrado - 2018