El levantamiento del velo societario y su implicación en el derecho tributario.

Abstract

The lifting of the corporate veil is an institution or an exceptional mechanism, by which the judge determines the joint responsibility of the partners, to respond with their personal assets for acts that are attributable as abuse of law, or in turn, fraudulent acts, taking advantage and using in bad way the legal personality of a society. Being one of the essential characteristics of societies, the limitation of the responsibility of the members to the contribution that is forced in a company, has been misused in many occasions to avoid responsibilities and also hurting others and even the same state, and that is why, with the removal of the Company's veil, it is thoroughly investigated all that keeps the company and penetrate it to dismiss the legal personality of the society, to leave aside the fraudulent acts or abuse of the right and to hold the individuals responsible who manage the company, and respond with personal wealth.In turn, it has had its implication in the tax law, due to the companies' desire to evade and avoid tax obligations shielded by the legal person and limit their liability.