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La jurisprudencia ha de enfrentarse continuamente con los casos extremos en que resulta necesario averiguar cuando puede prescindirse de la estructura formal de la persona jurídica para que la decisión penetre hasta su mismo substrato y afecte especialmente a sus miembros. Este problema no se plantea por casualidad. El hecho de que los tribunales le hayan prestado atención demuestra que si no se admiten excepciones al respeto que merece la forma con que el Derecho reconoce a la persona jurídica pue-den darse los resultados injustos en casos que ofrecen circunstancias especiales. Pero no deja de suscitar muchas dudas la determinación de cuándo será posible prescindir de dicha estructura formal, pues el ordenamiento jurídico considera que las personas colectivas gozan de independencia y están configuradas como un sujeto de derecho que ha de ser radicalmente distinguido de las personas que lo componen. Por ello, los acreedores de la persona jurídica sólo pueden dirigirse contra el patrimonio de la misma, mientras que los acreedores de los socios, por su parte, sólo pueden dirigirse contra éstos. ROLF SERICK
This book offers a comparative review of the ultra vires doctrine in corporate law. Divided into three main sections, it first provides a brief overview of the historical background and the scope of the ultra vires doctrine. It then analyses the essential features of the doctrine in the common law and civil law traditions across the Western world. Lastly, the book examines the objects clause, procedural aspects, and the mechanism of ratification of such ultra vires acts. The book's comparative approach and global contextualization of the subject matter will be of interest to readers from around the globe, familiarizing them with legal provisions, case law, and recent literature. Although it is primarily intended for scholars in the area of corporate law, it is also a valuable resource for professionals in the field of commercial law who deal with issues related to the capacity of firms and the powers of their directors.
Includes reports of special meetings held some years.
Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency); 7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.