Some questions on the criteria for determining the amount of the right to reimbeursement of heirs in a situation where the position of the cooperator is unable to be transferred mortis causa. Comments on the DECISION of Lisbon Court of Appeal on the 26th June 2019 (Procedure n. 236/18.8T8tvd.11)

Abstract

This text comments on the Decision taken by the Lisbon Court of Appeal in its Decision of 27/06/2019. This Decision concerns the criteria for determining the amount of the right to reimbursement of heirs in a situation where it is impossible to transfer the position of cooperator Mortis causa. The Decision inadequately frames this issue by adopting a criterion for determining the share of distributable reserves the criterion of proportionality of the participation in the share capital. Only non-compulsory reserves consisting of surpluses from transactions with cooperators are distributable and only cooperators who have contributed to the formation of such surpluses and to the exact extent of that contribution may benefit from such distribution. Also, a resolution of the general meeting is always necessary for the right to patronage refunds.