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A Responsabilidade dos Administradores na Insolvência Culposa
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O tema da qualificação da insolvência tem sido alvo de crescente atenção, considerando as alterações introduzidas pela Lei n.º 9/2022, o que coloca em questão o âmbito do escrutínio da atuação corporativa, e a responsabilidade dos administradores pela insolvência culposa.
Confrontamo-nos com a necessidade de assegurar um equilíbrio entre a proteção do interesse da sociedade e dos credores, por um lado, e a salvaguarda da autonomia e discricionariedade do administrador na gestão empresarial, por outro.
O presente estudo versa sobre o regime da responsabilidade dos administradores na insolvência culposa, consagrado nos artigos 185.º e seguintes do Código da Insolvência e da Recuperação de Empresas (CIRE), numa visão comparatística com o regime da responsabilidade dos administradores, à luz dos artigos 72.º e seguintes do Código das Sociedades Comerciais (CSC).
The subject of the qualification of insolvency has been object of increasing attention, considering the amendments introduced by Law no. 9/2022, which raises questions about the scope of scrutiny of corporate performance and the liability of directors for culpable insolvency. We are confronted with the necessity of ensuring a balance between protecting the interests of the company and creditors, on the one hand, and preserving the autonomy and discretion of the director in corporate administration, on the other. This study deals with the regime of directors‘ liability in cases of culpable insolvency, established in articles 185 et seq. of the Portuguese Insolvency and Corporate Recovery Code (CIRE), in a comparative view with the regime of directors’ liability, in the light of articles 72 et seq. of the Portuguese Companies Code (CSC).
The subject of the qualification of insolvency has been object of increasing attention, considering the amendments introduced by Law no. 9/2022, which raises questions about the scope of scrutiny of corporate performance and the liability of directors for culpable insolvency. We are confronted with the necessity of ensuring a balance between protecting the interests of the company and creditors, on the one hand, and preserving the autonomy and discretion of the director in corporate administration, on the other. This study deals with the regime of directors‘ liability in cases of culpable insolvency, established in articles 185 et seq. of the Portuguese Insolvency and Corporate Recovery Code (CIRE), in a comparative view with the regime of directors’ liability, in the light of articles 72 et seq. of the Portuguese Companies Code (CSC).