Portaria n.º 95/97, de 12 de Fevereiro de 1997
Portaria n.º 95/97 de 12 de Fevereiro O n.º 2 do artigo 262.º do Código das Sociedades Comerciais, aprovado pelo Decreto-Lei n.º 262/86, de 2 de Setembro, referindo-se à fiscalização das sociedades por quotas, determina, para o caso de a sociedade não ter conselho fiscal, a obrigatoriedade de designação de um revisor oficial de contas sempre que durante dois anos consecutivos sejam ultrapassados dois dos três limites contidos nas alíneas do referido n.º 2.
Dois desses limites (total do balanço, 180 000 contos, total das vendas líquidas e outros proveitos, 370 000 contos) encontram-se desactualizados face à legislação comunitária. Com efeito, a Directiva n.º 94/8/CE, do Conselho, de 21 de Março de 1994, ao rever a Directiva n.º 78/660/CEE, já alterada pela Directiva n.º 84/569/CEE, de 27 de Novembro, e pela Directiva n. 90/604/CEE, do Conselho, de 8 de Novembro, estabeleceu como limites, para efeitos de dispensa de designação de revisor oficial de contas, 2 500 000 ECU, para o total do balanço, e 5 000 000 ECU, para o montante líquido do volume de negócios, a que corresponde o total das vendas líquidas e outros proveitos.
A natureza da disposição constante no n.º 11 da Directiva n.º 78/660/CEE não é impositiva, pois dispõe que os 'Estados membros podem permitir que as sociedades que, na data do balanço, não ultrapassem os limites quantitativos de dois dos três critérios [...] estabeleçam um balanço sintético'. Pelo exposto, os Estados membros não poderão estabelecer limites superiores aos estabelecidos na directiva.
Mostrando-se conveniente ajustar os referidos limites, tal desiderato será alcançado adoptando na ordem jurídica interna novos montantes, tendo como referência os referidos no n.º 1 do artigo 1.º da Directiva n.º 94/8/CE, do Conselho, de 21 de Março, tendo em consideração a dimensão média das...
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