Decreto-Lei n.º 7/88, de 15 de Janeiro de 1988
Decreto-Lei n.º 7/88 de 15 de Janeiro Com a publicação do Código das Sociedades Comerciais, aprovado pelo Decreto-Lei n.º 262/86, de 2 de Setembro, e, posteriormente, do Código de Registo Comercial, aprovado pelo Decreto-Lei n.º 403/86, de 3 de Dezembro, ficou revogado o Decreto-Lei n.º 84/82, de 17 de Março, no que se refere às sociedades anónimas e às sociedades com sede no estrangeiro e filiais, sucursais, agências, delegações ou instalações comerciais no País e estabeleceram-se novas regras para a publicidade da prestação das respectivascontas.
Contudo, em nenhum daqueles códigos ficou contemplada a prestação de contas das empresas públicas, pelo que importa suprir tal lacuna legal.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O artigo 5.º do Código do Registo Comercial, aprovado pelo Decreto-Lei n.º 403/86, de 3 de Dezembro, passa a ter a seguinte redacção: Art. 5.º - 1 - Estão sujeitos a registo os seguintes factos relativos a empresas públicas: a) A constituição da empresa pública; b) A emissão de obrigações e de títulos de participação; c) A designação e cessação de funções, por qualquer causa que não seja o decurso do tempo, dos membros dos órgãos de administração e de fiscalização; d) O agrupamento, fusão, cisão e qualquer outra alteração dos estatutos; e) A extinção das empresas públicas, a designação e cessação de funções, anterior ao encerramento da liquidação, dos liquidatários, bem como o encerramento da liquidação.
2 - A prestação de contas das empresas públicas fica sujeita a registo nos termos definidos paras as sociedades anónimas.
3 - Para efeitos do artigo 42.º, a acta de...
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