Examinando por Materia "Levantamiento del velo corporativo"

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    Ítem
    Desestimación de la personalidad jurídica en Colombia y Estados Unidos : estudio de marco legal y precedentes jurisprudenciales
    (Universidad EAFIT, 2023) Solórzano Isaza, Agustín; Restrepo Botero, Laura; Álvarez Zuluaga, Alejandro
    This thesis studies the establishment of companies in Colombia, emphasizing how this legal action separates the shareholders' assets from those of the business entity. However, it points out that shareholders sometimes use these structures for fraudulent purposes. In response to this issue, the concept of "piercing the corporate veil" is introduced, allowing courts to question this separation in cases of abuse. Although this legal concept exists, the text argues that its application is restrictive in Colombia and the United States due to its potential impact on the theory of limited liability, a fundamental concept that promotes investment and the economic system by reducing personal financial risk in business activities. Ultimately, striking a balance between protecting shareholders and preventing abuse and fraud poses a dilemma for judges. It is highlighted that courts are cautious when applying veil piercing and reserve it for cases with clear evidence of abuse or fraud. This ensures that most companies can operate with the confidence that shareholders will not be personally responsible for debts and obligations, which, in turn, promotes investment and economic growth. In summary, the disregard of the corporate veil is an important tool but is used sparingly in these jurisdictions to balance the interests of shareholders, the prevention of abuse, and the maintenance of a business-friendly environment for investment and entrepreneurship.
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    El levantamiento del velo corporativo en la S.A.S. : ¿Se realiza un juicio de responsabilidad civil en los procesos de desestimación de la personalidad jurídica?
    (Universidad EAFIT, 2024) Sánchez Betancur, Isabella; Toro López, Ana María; Delgado Londoño, Catalina
    The following paper aims to answer the following research question: is a liability trial carried out in the judicial processes of piercing the corporate veil of a S.A.S? In order to provide a response to this question, the concept of the corporate veil, understood as a legal figure of corporate law that contributes to the principle of separation of personalities, is assessed. Understanding that this limitation of assets is not absolute, the theory disregard of legal entity’s is developed, regulated in article 42 of Law 1258 of 2008, applicable to the S.A.S., which acts as a remedy against the abuse of the corporate veil right, among others, by empowering the defrauded creditors to pursue the personal assets of the shareholders for obligations incurred due to fraudulent acts; or by requesting the declaration of nullity of the same acts, and by allowing the creditors to claim for a compensation of damages. Although neither the doctrine or the national jurisprudence have been conclusive in linking the disregard of the legal entity with tort liability, it is found that this figure is related to tort liability for abuse of rights and even to liability for nullity, so it is analyzed whether the Superintendency of Companies in the processes of disregard of the legal entity of S.A.S. carries out a judgment of tort law, assessing the existence of the elements for the obligation to compensate.