Chapter VI · Management, supervision and company secretary · Section II · Supervision

Article 423-A Cross-reference rule

Artigo 423.º-A · Norma de remissão

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

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Where there is no supervisory board, all references to it shall be deemed to refer to the sole supervisor, provided that they do not presuppose a plurality of members.

Não havendo conselho fiscal, todas as referências que lhe são feitas devem considerar-se referidas ao fiscal único, desde que não pressuponham a pluralidade de membros.

What we checked in this article

References to the supervisory board are redirected to the sole supervisor only where they do not presuppose a plurality of members.

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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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