Publication: La teoría de las ventajas compensatorias y los grupos de sociedades
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2019
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Abstract
La conocida como teoría o doctrina de las ventajas compensatorias viene siendo invocada desde hace ya tiempo (aunque, como se verá, desde concepciones bastante distintas) como una clave resolutoria de los problemas conflictuales y tuitivos que plantean los grupos de sociedades. Su amplia acogida a lo largo de las últimas décadas entre la jurisprudencia, doctrina científica y legisladores europeos ha transformado el enfoque de política jurídica con que el jurista se aproxima a este complejo fenómeno, exigiendo que el grupo no sólo sea visto como una forma de organización empresarial eficiente desde una perspectiva netamente económica, sino como una forma de empresa (policorporativa) que exige una atención específica -especial, si se quiere- por parte del jurista y del legislador, una empresa con relevancia, en definitiva, para el mundo del Derecho. En este trabajo trataremos, en primer lugar, de explicar la ratio y los principios definidores de la doctrina de las ventajas compensatorias en general, de su paulatina acogida a nivel europeo y del cambio de criterio de política jurídica en el tratamiento de los grupos que ello ha acarreado (cambio de “paradigma”, si se quiere, ahora que esta expresión vuelve a estar tan en boga). En segundo lugar, nos adentraremos en la exposición de los parámetros o presupuestos que, en nuestra opinión, debe cumplir la doctrina de las ventajas compensatorias para que, sin desatender su ratio flexibilizadora (“posibilitadora”) del funcionamiento propio de los grupos de sociedades, sea suficientemente tuitiva de los intereses que, en sede de grupo, resultan más necesitados de protección. Terminaremos con una justa referencia –no exhaustiva- al meritorio trabajo llevado a cabo por nuestra jurisprudencia en la última década para aproximarse a la problemática de los grupos teniendo en cuenta los principios básicos de esta doctrina.
The so-called theory or doctrine of compensatory advantages has been invoked for a long time (although from quite different conceptions) as a solving key to the conflictual and protective problems posed by groups of companies. Its wide reception over the last decades among European jurisprudence, scientific doctrine and legislators has transformed the legal policy approach to this complex phenomenon, demanding that the group should be addressed not only as a form of efficient business organization but as a form of “multi- or poly-corporate” undertaking (i.e., formed by several companies) that requires specific attention by jurists and legislators from a company law approach. This paper will address, first of all, the explanation of the ratio and the defining principles of this doctrine, its gradual acceptance at the European level and how legal policy approach to the groups has changed. Secondly, this paper will explain the parameters that, in our opinion, this doctrine must comply with so that, simultaneously, provides for a flexibility ratio that “enables” the proper functioning of groups of companies and protects those interests that are most vulnerable. The paper will finish with a very brief reference to the important task carried out by the Spanish jurisprudence along the last decade to approach the problem of groups taking into account the basic principles of this doctrine
The so-called theory or doctrine of compensatory advantages has been invoked for a long time (although from quite different conceptions) as a solving key to the conflictual and protective problems posed by groups of companies. Its wide reception over the last decades among European jurisprudence, scientific doctrine and legislators has transformed the legal policy approach to this complex phenomenon, demanding that the group should be addressed not only as a form of efficient business organization but as a form of “multi- or poly-corporate” undertaking (i.e., formed by several companies) that requires specific attention by jurists and legislators from a company law approach. This paper will address, first of all, the explanation of the ratio and the defining principles of this doctrine, its gradual acceptance at the European level and how legal policy approach to the groups has changed. Secondly, this paper will explain the parameters that, in our opinion, this doctrine must comply with so that, simultaneously, provides for a flexibility ratio that “enables” the proper functioning of groups of companies and protects those interests that are most vulnerable. The paper will finish with a very brief reference to the important task carried out by the Spanish jurisprudence along the last decade to approach the problem of groups taking into account the basic principles of this doctrine
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La versión definitiva de este trabajo se encuentra publicado en la obra colectiva dirigida por el profesor Alberto Emparanza Sobejano titulada El derecho de sociedades y de cooperativas: nuevos retos en su configuración y en la gestión de los administradores, Marcial Pons, Madrid, 2019, p. 243 y ss.ISBN 978-84-9123-658-0