{"id":33449,"date":"2015-07-16T11:17:57","date_gmt":"2015-07-16T11:17:57","guid":{"rendered":"https:\/\/trc.pt\/\/2015\/07\/16\/insolvencia-qualificacao-insolvencia-culposa\/"},"modified":"2015-07-16T11:17:57","modified_gmt":"2015-07-16T11:17:57","slug":"insolvencia-qualificacao-insolvencia-culposa","status":"publish","type":"post","link":"https:\/\/trc.pt\/2020\/insolvencia-qualificacao-insolvencia-culposa\/","title":{"rendered":"Insolv\u00eancia. Qualifica\u00e7\u00e3o. Insolv\u00eancia culposa"},"content":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_33449\" class=\"pvc_stats all  \" data-element-id=\"33449\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p style=\"text-align: justify;\"> \t<strong>INSOLV\u00caNCIA. QUALIFICA\u00c7\u00c3O. INSOLV\u00caNCIA CULPOSA<br \/> \tAPELA\u00c7\u00c3O N\u00ba<\/strong> 1033\/13.2TBFIG-B.C1<br \/> \t<strong>Relator:<\/strong> BARATEIRO MARTINS<br \/> \t<strong>Data do Acord\u00e3o:<\/strong> 16-06-2015<br \/> \t<strong>Tribunal:<\/strong> COMARCA DE COIMBRA \u2013 COM\u00c9RCIO<br \/> \t<strong>Legisla\u00e7\u00e3o:<\/strong> ART. 186.\u00ba\/2\/H) DO CIRE<br \/> \t<strong>Sum\u00e1rio: <\/strong><\/p>\n<p style=\"margin-left: 40px; text-align: justify;\"> \tConfigura a pr\u00e1tica de irregularidade contabil\u00edstica com preju\u00edzo relevante para a compreens\u00e3o da situa\u00e7\u00e3o patrimonial e financeira do devedor (preenchendo a presun\u00e7\u00e3o do art. 186.\u00ba\/2\/h) do CIRE) relacionar-se como saldo de caixa o montante de \u20ac 119.070,76 sem que exista um \u00fanico c\u00eantimo no \u201ccaixa\u201d (numa \u201cempresa\u201d que teve vendas anuais, em 2011, de \u20ac 345.031,23 e, em 2012, de \u20ac 31.935,50).<\/p>\n<p style=\"text-align: justify;\"> \t<a href=\"http:\/\/www.dgsi.pt\/jtrc.nsf\/8fe0e606d8f56b22802576c0005637dc\/cdec0035108d16e480257e84003b3a95?OpenDocument\" target=\"_blank\" rel=\"noopener noreferrer\">Consultar texto integral<br \/> \t<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_33449\" class=\"pvc_stats all  \" data-element-id=\"33449\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img src=\"https:\/\/trc.pt\/2020\/wp-content\/plugins\/page-views-count\/ajax-loader.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p>INSOLV\u00caNCIA. QUALIFICA\u00c7\u00c3O. INSOLV\u00caNCIA CULPOSA APELA\u00c7\u00c3O N\u00ba 1033\/13.2TBFIG-B.C1 Relator: BARATEIRO MARTINS Data do Acord\u00e3o: 16-06-2015 Tribunal: COMARCA DE COIMBRA \u2013 COM\u00c9RCIO<\/p>\n","protected":false},"author":37,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[229],"tags":[],"_links":{"self":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/33449"}],"collection":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/comments?post=33449"}],"version-history":[{"count":0,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/posts\/33449\/revisions"}],"wp:attachment":[{"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/media?parent=33449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/categories?post=33449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trc.pt\/2020\/wp-json\/wp\/v2\/tags?post=33449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}