Suchergebnisse

En el presente trabajo, el autor plantea algunas consideraciones en relación con el debate doctrinal presentado en Colombia en relación con la naturaleza contractual de las sociedades y los criterios a los que debe acudirse para calificarlas como civiles o comerciales. A partir de las reformas legislativas correspondientes se sostiene que en la actualidad resulta más preciso referirse al negocio jurídico societario que al contrato de sociedad, toda vez que se admite la conformación de sociedades unipersonales. Igualmente, se muestran los criterios a los que se alude en Colombia para calificar como mercantiles a las sociedades, mostrando el camino por el que ha transitado el régimen societario de este país, desde el Código de 1971 hasta la Ley 1258 de 2008 sobre sociedad por acciones simplificada. ; In this paper, the author presents some considerations concerning the doctrinal debate introduced in Colombia in connection with contractual nature of companies and the criteria to which we must turn to qualify as civil or commercial. From corresponding legislative reforms argues that it is now more accurate to refer to corporate legal business that the partnership agreement, since it supports the formation of a sole proprietor. It also lists the criteria which are referred to in Colombia to qualify as commercial companies showing the way by which the regime has gone corporate in this country, from the Code of 1971 to Act 1258 of 2008 on society by simplified stock.

Under general criminal law in Malta, criminal liability is confined to individuals. Companies cannot be charged with a criminal offence and, accordingly, no criminal responsibility can attach to them. When a company is found to have breached the law and committed an offence, criminal responsibility has to be assigned to directors, managers or other officials of the company. ; peer-reviewed