Abstract

GIRGADO PERANDONES, Pablo. AROUNDTHE CONCEPT OF COMPANIES GROUP AND THEIR LIMITS IN SPANISH AND EUROPEAN LEVEL. Rev. Bol. Der. [online]. 2014, n.18, pp.76-97. ISSN 2070-8157.

ABSTRACT:The Spanish legislation and of the European Union they lack a specific regulation for the groups of companies. It happens to the equal one with the group notion, although it is true that, usually, there is recognized the central role that represents the regulation on account consolidation and, in the Spanish case, the article 42 of the Code of commerce. In this article, the author analyses critically the elements that compose the group notion, emphasizing, especially, the essential function that redeems the unitary direction in the determination of the existence of a group of societies.

Keywords : Spanish and EU company law; groups of companies; concept.

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