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Advisor(s)
Abstract(s)
Objetivo: o presente artigo tem por objetivo discutir juridicamente os diferentes impactos das fusões e cisões de sociedades, colocando em evidência a sua natureza como processo de reestruturação empresarial, e nesse contexto são avaliadas as importantes alterações para a sua simplificação, com vista a ultrapassar a exigência de celeridade nas dinâmicas do quotidiano dos agentes económicos. Neste âmbito, abordam-se os seus efeitos jurídicos mais relevantes, sob uma perspectiva tríplice, que abrange, por um lado, a vertente laboral, nomeadamente, as questões resultantes da aplicação prática do direito de oposição do trabalhador, em caso de transmissão da empresa ou do estabelecimento e, por outro, as implicações em âmbito societário, onde se procede a uma clara distinção das figuras da fusão e da cisão. Por último, debate-se as implicações jurídico-fiscais de tais transformações societárias.
Metodologia: metodologicamente foi adoptada a pesquisa de cunho bibliográfico, centrada na bibliografia portuguesa, mas igualmente internacional, e o método descritivo para atender ao objetivo geral do estudo: discutir os diferentes impactos das fusões e cisões de sociedades como processo de reestruturação empresarial.
Resultados: os resultados apontaram que, em especial, fruto das alterações incorridas no regime fiscal especial das fusões e cisões, pelos benefícios fiscais associados, o número de restruturações empresariais cresceu fortemente em razão da maior simplicidade e celeridade imposta pelo regime fiscal. No entanto, conclui-se ainda, que não devem ser esquecidos os efeitos no âmbito das relações laborais, para salvaguarda dos direitos dos trabalhadores.
Contribuições: o presente artigo pretende contribuir para uma nova compreensão sobre os impactos, tanto positivos, como negativos das implicações societárias, empresariais, laborais e fiscais das fusões e cisões das sociedades. Deste modo, trazer a experiência da simplificação fiscal portuguesa para a implementação de novas soluções em outros espaços territoriais para maximizar os resultados económico-financeiros das operações de reestruturação empresarial.
Objective: the purpose of this paper is to discuss the different impacts of mergers and divisions of companies, highlighting its nature as a process of corporate restructuring and, in this context, important changes in the sense of simplification are evaluated, with a view to overcoming the demand for speed in the daily dynamics of economic agents. In this context, its most relevant legal effects are addressed from a triple perspective, which covers, on the one hand, the labor aspect, namely, issues resulting from the practical application of the employee's right of opposition, in case of transfer of the company or the establishment and, on the other hand, the implications at the corporate level, where a clear distinction is made between the figures of merger and division. Finally, discuss the legal and tax implications of such corporate changes. Methodology: methodologically, a bibliographic research was adopted, centered on the Portuguese but also international bibliography and the descriptive method to meet the general objective of the study: to discuss the different impacts of mergers and divisions of companies, as a process of corporate restructuring. Results: the results showed that, in particular, due to the changes made to the special tax regime for mergers and divisions, in view of the associated tax benefits, the number of business restructurings increased strongly due to the greater simplicity and speed imposed by the tax regime. However, it is also concluded that the effects on industrial relations should not be overlooked to safeguard worker’s rights. Contribution: this article aims to contribute to a new understanding of the impacts, positive and negative, of the corporate, business, labor and tax implications of corporate mergers and divisions. A such, bringing the experience of Portuguese tax simplification to the implementation of new solutions in other territorial areas, in order to maximize the economic and financial results of corporate restructuring operations.
Objective: the purpose of this paper is to discuss the different impacts of mergers and divisions of companies, highlighting its nature as a process of corporate restructuring and, in this context, important changes in the sense of simplification are evaluated, with a view to overcoming the demand for speed in the daily dynamics of economic agents. In this context, its most relevant legal effects are addressed from a triple perspective, which covers, on the one hand, the labor aspect, namely, issues resulting from the practical application of the employee's right of opposition, in case of transfer of the company or the establishment and, on the other hand, the implications at the corporate level, where a clear distinction is made between the figures of merger and division. Finally, discuss the legal and tax implications of such corporate changes. Methodology: methodologically, a bibliographic research was adopted, centered on the Portuguese but also international bibliography and the descriptive method to meet the general objective of the study: to discuss the different impacts of mergers and divisions of companies, as a process of corporate restructuring. Results: the results showed that, in particular, due to the changes made to the special tax regime for mergers and divisions, in view of the associated tax benefits, the number of business restructurings increased strongly due to the greater simplicity and speed imposed by the tax regime. However, it is also concluded that the effects on industrial relations should not be overlooked to safeguard worker’s rights. Contribution: this article aims to contribute to a new understanding of the impacts, positive and negative, of the corporate, business, labor and tax implications of corporate mergers and divisions. A such, bringing the experience of Portuguese tax simplification to the implementation of new solutions in other territorial areas, in order to maximize the economic and financial results of corporate restructuring operations.
Description
Keywords
Fusão Cisão Transmissão de empresa Direito de oposição Fiscalidade
Citation
Costa, Letícia Milhinha de Pinho Marques; Quintas, Paula do Couto; Ferreira, Rui Miguel Zeferino (2021). O impacto da simplificação dos regimes das fusões e cisões societárias = The impact of the simplification of corporate merger and fusion schemes. Revista Jurídica. ISSN 2316-753X. 1:63, p. 542-575
Publisher
Universidade Unicuritiba