Abstract

GIMENO RIBES, Miguel. VOLUNTARY SEPARATION AGREEMENT, DIVISION OFTHEJOINTPROPERTYOFALLOFACLOSED CORPORATION'S SHARESAND CAPITAL REDUCTION WITH SHARE'S PAYING OFF. COMMENT ON STS 44/2014, OF FEBRUARY 18 (RJ 2014,921). Rev. Bol. Der. [online]. 2014, n.18, pp.454-466. ISSN 2070-8157.

ABSTRACT:The paper deals with a Spanish closed corporation whose shares were jointly held by their shareholders and co-owners.Applicable rules to some legal relations were no longer those of Corporate Law, but the ones of Contract Law and the Law of rights in rem. The problem of valuation of the percentages of the co-owners in case of division has to be solved through the rules on joint property, even if it has implications for the corporation.

Keywords : Cosed corporation; joint property; valuation done by thirds; equity.

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