Examinando por Materia "Sociedad por Acciones Simplicada S.A.S."

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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.