Implementación de nuevos numerales del artículo 353 de la intervención administrativa en SAS.

Abstract

The purpose of the development of this work is to demonstrate the existing legal problem in the Companies Law within the figure of corporate intervention in Simplified Joint Stock Companies, and thereby seek to establish the need for a legal reform to implement new numerals in Article 353 of administrative intervention in the Companies Law. The legal problem is related to the discretion of the Superintendent of Companies, Securities and Insurance to appoint auditors, an action that is not mandatory and lacks a precise definition in which economic and administrative circumstances justify its application, which could lead to inconsistent decisions and arbitrary, compromising the legal security of companies and their personnel, as stated in the text, create uncertainty and affect equity in the application of the regulations. In order to carry out the study proposed within this work, the local and foreign regulations relevant to the case will be analyzed, as well as the relevant doctrine, applying them as support mechanisms to support the main idea to be developed. Likewise, to be able to end with the desired conclusions where the powers of the control entity with respect to Simplified Joint Stock Companies (SAS) are clarified, and thus establish a series of recommendations and proposals to improve the system.