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Advisor(s)
Abstract(s)
Num contexto em que as dinâmicas europeias em matéria de empreendedorismo e empresas
sociais apelam à melhoria do ambiente legal, este estudo debruça-se sobre a oportunidade
da consagração do princípio da livre fixação nos estatutos da cooperativa do
montante do capital social. Esta solução legislativa permitirá reduzir os custos de contexto
para a constituição da cooperativa e evitar o risco de fuga para formas societárias com
regimes mais favoráveis em matéria de capital social mínimo. Constata-se que nas cooperativas,
mais intensamente do que nas sociedades comerciais, o capital social mínimo
não desempenha eficientemente as funções que lhe são tradicionalmente atribuídas.
Conclui-se, igualmente, que a avaliação do nível de capitalização das cooperativas não
pode atender apenas a este instituto, devendo ter em conta o património da cooperativa
ressalvado para garantia dos credores, com particular destaque para a reserva legal.
In a context where European dynamics in entrepreneurship and social enterprises, call for the improvement of the legal environment, this study focuses on the opportunity of embodying the principle of free determination in the bylaws of the cooperative of the amount of the share capital. This legislative solution will reduce context costs for the establishment of the cooperative and avoid the danger of flight to corporate forms with more favourable regimes in terms of minimum capital. It appears that in the cooperatives, more intensely than in commercial companies, the minimum share capital does not efficiently perform the traditional share capital’ functions. Also, we conclude that the assessment of the level of capitalization of cooperatives can not just meet this institute, but should take into account the assets of the cooperative except for creditors’ security, with particular reference to the legal reserve.
In a context where European dynamics in entrepreneurship and social enterprises, call for the improvement of the legal environment, this study focuses on the opportunity of embodying the principle of free determination in the bylaws of the cooperative of the amount of the share capital. This legislative solution will reduce context costs for the establishment of the cooperative and avoid the danger of flight to corporate forms with more favourable regimes in terms of minimum capital. It appears that in the cooperatives, more intensely than in commercial companies, the minimum share capital does not efficiently perform the traditional share capital’ functions. Also, we conclude that the assessment of the level of capitalization of cooperatives can not just meet this institute, but should take into account the assets of the cooperative except for creditors’ security, with particular reference to the legal reserve.
Description
Keywords
Cooperativa Subcapitalização Empresa social Capital social livre Capital social mínimo Co-operative Undercapitalisation Social enterprise Free share capital Minimum capital