The many facets of “Group Law”

Main Article Content

Christine Windbichler
https://orcid.org/0000-0002-0348-3672

Resumo

Os grupos de sociedades são a forma normal de fazer negócios. As empresas individuais que constituem o grupo têm personalidade jurídica; a estrutura é um produto do direito privado e beneficia de autonomia privada e organizacional. As tentativas no direito societário e noutros campos para lidar com problemas específicos do grupo permanecem fragmentadas e às vezes até contraditórias. Enquanto o direito societário honra a personalidade jurídica das empresas individuais, outras áreas do direito tratam o grupo como uma unidade. Os grupos de sociedades em si mesmos não são nem bons nem maus; eles servem propósitos respeitáveis e fornecem opções organizacionais que a sociedade individualmente não consegue oferecer. As filiais funcionam como ponto de rutura predeterminado para cisões e negócios de ativos. A pluralidade de entidades legais permite a coordenação por contrato e por organização. Tratar o grupo como uma unidade conduz a efeitos colaterais indesejados. Cabe à doutrina reconhecer, harmonizar e desenvolver estratégias para definir com precisão as leis e os padrões que retratem as situações de grupo.

Palavras-chave: Grupos de sociedades, Direito empresarial, Personalidade jurídica, Filiais, Direito societário, Corporate governance, Konzernrecht, Transações com partes relacionadas, Contas consolidadas, Direito contratual, Autonomia organizacional

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