Chapter III · Quota interests · Section VII · Registration of quotas

Article 242-E Duties of the company

Artigo 242.º-E · Deveres da sociedade

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. The company must not arrange registration if the request is not viable in the light of the applicable statutory provisions, the documents submitted and previous registrations, and must in particular verify the standing of the interested parties, the formal regularity of the instruments and the validity of the acts contained in them.

1 - A sociedade não deve promover o registo se o pedido não for viável, em face das disposições legais aplicáveis, dos documentos apresentados e dos registos anteriores, devendo verificar especialmente a legitimidade dos interessados, a regularidade formal dos títulos e a validade dos actos neles contidos.

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2. The company must not arrange registration of an act subject to charges of a tax nature unless those charges are shown to have been paid; however, the correctness of the assessment of tax charges made by the tax authority departments is not subject to its review.

2 - A sociedade não deve promover o registo de um acto sujeito a encargos de natureza fiscal sem que estes se mostrem pagos, não estando, todavia, sujeita a sua apreciação a correcção da liquidação de encargos fiscais efectuada pelos serviços da administração tributária.

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3. The documents evidencing facts relating to quota interests or to their holders must be kept on file at the company’s registered office until the closure of the liquidation, after which the rules governing the company’s bookkeeping records must be observed.

3 - Os documentos que titulam os factos relativos a quotas ou aos seus titulares devem ser arquivados na sede da sociedade até ao encerramento da liquidação, após o qual se deve observar o disposto quanto aos documentos de escrituração da sociedade.

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4. The company must give access to the documents referred to in the preceding paragraph to any person who shows a legitimate interest in consulting them, within five days of the request, and must issue copies of those documents at the request of interested parties; a charge may be made, which may not be disproportionate to the cost of issuing the copy.

4 - A sociedade deve facultar o acesso aos documentos referidos no número anterior a qualquer pessoa que demonstre ter um interesse atendível na sua consulta, no prazo de cinco dias a contar da solicitação, bem como emitir cópia daqueles documentos, a solicitação dos interessados, podendo ser cobrado o pagamento de uma quantia que não pode ser desproporcionada face aos custos de emissão da cópia.

What we checked in this article

The company's verification duties, the bar on registration before tax charges are shown to be paid (without review of the tax assessment), retention of documents at the registered office until closure of the liquidation, and access within five days with copies at a proportionate charge are retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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