Notas sobre a actividade bancária na perspectiva do direito islâmico

Abstract

The Islamic financial services industry, where the banking sector is most important, has experienced exponential growth, arousing a growing interest in its study. Such interest lies on the fact that the respective activity is carried out in accordance with the dictates of Shariah, which largely depart from the principles underlying the exercise of banking activity in the conventional way. Islamic financial activity emphasizes the use of risk-sharing financial instruments, a fact that has proved to be of great importance as it has helped to avert many of the most severe consequences of recent financial crises, for example by preventing Islamic banks exposure to subprime or toxic assets. The deepening of information on the structuring rules and principles that shape Islamic finance is a relevant and current subject, with a view to highlighting its fundamental differences in relation to conventional financial activity and to investigating the possibility of that approach being alternative, or complementary, with respect to conventional systems.