El levantamiento del velo en la doctrina y la jurisprudencia ecuatoriana

Abstract:

Juridical persons are differentiated imputation agents, where the patrimonial liability of partners is limited. However, in many occasions this figure is misused in order to achieve certain goals that are prohibited by the law or to cause prejudices to third parties. Legislation has foreseen mechanisms that limit this unlawful use of the juridical person, but exceptionally, there certain cases in which the legislative solution is insufficient. In these circumstances, over the basis of general principles of law such as good faith, loyalty and equity, jurisprudence has disregarded the legal entity of juridical persons and has reached those who hide behind the social figure in order to avoid law or commit frauds. Legal doctrine has developed the theory of the disregard of legal entity, which receives several names in spanish (we have chosen the denomination “levantamiento del velo societario”), theory that allows judges to exceptionally, disregard the legal entity, in order to impose the correspondent liabilities to those who are really responsible of a fraud or abuse of law. this article briefly explains the theory, reviewing the opinion of different authors, then, examines the ecuadorian situation, referring to the applicable legal provisions and the rulings in which judges have alluded to this theory. the article concludes with the determination of the procedural nature of the figure, establishing the inconvenience of issuing a law that incorporates this theory to the juridical system and analyzing the risks of its massive and indiscriminate use.

Año de publicación:

2009

Keywords:

• RESPONSABILIDAD LEGAL
• Fraude
• ABUSO DEL DERECHO
• Personas jurídicas

Fuente:

rraae