Hacia un modelo contractual del concepto de grupo de sociedades
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Publication date
2015
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CIAT/AEAT/IEF
Citation
Castro de Luna, M. J. (2015). Hacia un modelo contractual del concepto de grupo de sociedades. Revista de Administración Tributaria CIAT/AEAT/IEF, 38, 28-48.
Abstract
En el presente trabajo se quiere hacer una reflexión sobre la necesidad de alcanzar unos acuerdos básicos sobre la noción de “grupo de sociedades”, como realidad que, existiendo en la vida económica como titular de intereses económicos y jurídicos que se superponen y a veces, contraponen, a los de los entes que lo integran, sigue siendo una figura “extraña” o “anómala” en nuestro Derecho, que la regula de forma parcial en cada uno de sus ordenamientos.
This paper discusses the need to reach a basic agreement about the definition of “group of companies” as a reality existing in the economic life and focus of legal economic interests, which sometimes overlap and contrast or contradict the entities that integrate them. They are still a “strange” or “abnormal” figure of our legal system, which partially regulates it in each of its legal categories.
This paper discusses the need to reach a basic agreement about the definition of “group of companies” as a reality existing in the economic life and focus of legal economic interests, which sometimes overlap and contrast or contradict the entities that integrate them. They are still a “strange” or “abnormal” figure of our legal system, which partially regulates it in each of its legal categories.