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Abstract(s)
O Processo Especial de Revitalização (PER), objeto deste trabalho, foi introduzido no ordenamento jurídico português pela Lei n.º 16/2012, de 20 de abril, em contraciclo com a filosofia geral do Código da Insolvência e da Recuperação de Empresas1 (CIRE), em vigor desde 2004, que tinha como objetivo assegurar a “satisfação, pela forma mais eficiente possível, dos direitos dos credores”.
Constitui uma das medidas resultantes do Memorando de Entendimento sobre as Condicionalidades de Política Económica, subscrito pelo Governo Português, o BCE, a UE e o FMI em 17 de Maio de 20112.
O Decreto-Lei n.º 79/2017, de 30 de junho, que altera o CIRE, constitui uma das medidas do Programa Capitalizar lançado em 2015 pelo atual Governo.
No que respeita ao PER, que constituiu o objeto deste estudo, tratou-se de instituir “um sistema menos burocrático, com uma intervenção do tribunal mais diminuta e que tem como ulterior escopo evitar que a empresa tenha de apresentar-se ao regime comum da insolvência e, em última instância à liquidação”.
Apesar desta reforma, o PER ainda apresenta problemas, designadamente no que toca aos créditos tributários e da segurança social, que dificultam a sua homologação.
The Processo Especial de Revitalização (PER), study object of this project, was introduced in the Portuguese legal order by the Law n.º 16/2012, of the 20th April, as opposed to the general philosophy of the CIRE (Código da Insolvência e da Recuperação de Empresas), in force since 2004, which had the goal of ensuring the ‘satisfaction, in the most effective way possible, of the creditor’s rights’. It is one of the measures applied by the Memorando de Entendimento sobre as Condicionalidades de Política Económica approved by the Portuguese Government, the ECB, the EU and the IMF on the 17th May, 2011. The Decree-Law n.º 79/2017, of the 30th June, which alters the CIRE, is one of the measures of the Programa Capitalizar launched in 2015 by the current Government. When it comes to PER, that is the study object of this project, it was instituted ‘a less bureaucratic system, with a small intervention by the court and which final goal is to avoid that the company has to present itself to the common regime of insolvency and, as a last resort, liquidation’. Even though this amendment was made, PER still has some problems, namely when it comes to tax credits and social security, which makes its ratification more difficult.
The Processo Especial de Revitalização (PER), study object of this project, was introduced in the Portuguese legal order by the Law n.º 16/2012, of the 20th April, as opposed to the general philosophy of the CIRE (Código da Insolvência e da Recuperação de Empresas), in force since 2004, which had the goal of ensuring the ‘satisfaction, in the most effective way possible, of the creditor’s rights’. It is one of the measures applied by the Memorando de Entendimento sobre as Condicionalidades de Política Económica approved by the Portuguese Government, the ECB, the EU and the IMF on the 17th May, 2011. The Decree-Law n.º 79/2017, of the 30th June, which alters the CIRE, is one of the measures of the Programa Capitalizar launched in 2015 by the current Government. When it comes to PER, that is the study object of this project, it was instituted ‘a less bureaucratic system, with a small intervention by the court and which final goal is to avoid that the company has to present itself to the common regime of insolvency and, as a last resort, liquidation’. Even though this amendment was made, PER still has some problems, namely when it comes to tax credits and social security, which makes its ratification more difficult.
Description
Dissertação de Mestrado em Solicitadoria
Keywords
Créditos Tributários Insolvência Processo Especial de Revitalização Programa Capitalizar
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão