Publication: La responsabilidad por deudas de los administradores sociales
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2022-02-17
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Abstract
En el presente trabajo se abordará el tratamiento jurídico que recibe la responsabilidad de los administradores por deudas u obligaciones sociales, la cual se encuentra regulada en el artículo 367 de la Ley de Sociedades de Capital, así como la problemática que pudiera surgir para exigir dicha responsabilidad.
Para tal cometido, se ha estructurado el trabajo en siete capítulos, siendo analizada, en primer lugar, la función y la justificación de la mencionada responsabilidad, conocimiento necesario para comprender el aspecto práctico de esta, pues es esencial tener presente a lo largo del estudio de la materia qué es lo que persigue el legislador al regularla y qué cuestiones trata de proteger.
Asimismo, nos hemos adentrado en los caracteres de la responsabilidad como punto esencial de lo expuesto, pues solo con el conocimiento de dichas condiciones podrá ser identificada y defendible la responsabilidad de los administradores ante los tribunales.
A continuación, nos hemos aproximado a la coordinación de dicha responsabilidad con otras que son igualmente exigibles a los administradores, así como el nuevo escenario que plantea el Proyecto de Ley de Reforma del Texto Refundido de la Ley Concursal ante esta responsabilidad y su entrada en vigor, resolviendo muchas de las cuestiones que, hasta entonces, no encontraban una armonía ni por parte de la doctrina ni por la jurisprudencia.
Por último, se abordará cómo la situación provocada por el Covid-19 ha supuesto una serie de implicaciones en la regulación de la responsabilidad por deudas de los administradores.
This paper deals with the legal treatment pertaining to liability of managers in regards to corporate debts or obligations, which is regulated in article 367 of the Capital Companies Law, as well as the problems that may arise in order to demand such liability. For such purpose, the paper has been structured in seven chapters, beginning with analyzing the function and justification of the mentioned liability, necessary knowledge to understand the practical aspects of this, since it is essential to keep in mind throughout the study of the matter what the legislator pursues when regulating it and what issues it tries to protect. Likewise, we will delv into the characteristics of liability as an essential point of the above, since only with the knowledge of such conditions can the liability of the managers be identified and defendable in the courts. Moreover, we will approach the coordination of such liability with others that are equally enforceable against managers, as well as the new scenario posed by the Bill for the Reform of the Consolidated Text of the Insolvency Law for said liability and its entry into force, resolving many of the issues that, until then, had not been harmonized either by the doctrine or by case law. Finally, it will discuss how the situation caused by the Covid-19 has entailed a series of implications in the regulation of the liability for debts of managers.
This paper deals with the legal treatment pertaining to liability of managers in regards to corporate debts or obligations, which is regulated in article 367 of the Capital Companies Law, as well as the problems that may arise in order to demand such liability. For such purpose, the paper has been structured in seven chapters, beginning with analyzing the function and justification of the mentioned liability, necessary knowledge to understand the practical aspects of this, since it is essential to keep in mind throughout the study of the matter what the legislator pursues when regulating it and what issues it tries to protect. Likewise, we will delv into the characteristics of liability as an essential point of the above, since only with the knowledge of such conditions can the liability of the managers be identified and defendable in the courts. Moreover, we will approach the coordination of such liability with others that are equally enforceable against managers, as well as the new scenario posed by the Bill for the Reform of the Consolidated Text of the Insolvency Law for said liability and its entry into force, resolving many of the issues that, until then, had not been harmonized either by the doctrine or by case law. Finally, it will discuss how the situation caused by the Covid-19 has entailed a series of implications in the regulation of the liability for debts of managers.