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La Inseguridad Jurídica Para Los Acreedores De Las Sociedades Anónimas Laborales Constructoras Y Promotoras De Viviendas Ante El Real Decreto Ley 10/2008 De 12 De Diciembre / Legal Uncertainty For Creditors Of Corporations Labor And Construction Of Housing To Promotoras Royal Decree Law 10/2008 Of 12 December

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Author Info

  • Sonia BENITO HERNÁNDEZ

    (Universidad Europea de Madrid (Departamento de Economía de la Empresa))

  • María Olga ZÚÑIGA DURÁN

    (Universidad Europea de Madrid (Departamento de Derecho))

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    Abstract

    Este trabajo pretende hacer un análisis sistemático de la normativa contable, así como una interpretación de la norma excepcional en base al conocimiento del concepto de patrimonio neto en relación a la Ley 16/2007 de 4 de Julio y al reciente Real Decreto Ley 10/2008 de 2 de diciembre, por el que se adoptan medidas financieras para la mejora de la liquidez de las pequeñas y medianas empresas y otras medidas económicas complementarias, provocando alteraciones en el régimen jurídico de la disolución obligatoria por pérdidas (Art. 163.1 de la LSA) y de las causas de disolución por pérdidas graves (Art 260.4 de la LSA). Este estudio hace especial referencia a las sociedades anónimas laborales constructoras y promotoras, sector fuertemente afectado por la crisis económica actual. / This study attempts a systematic analysis of the regulations, as well as a unique interpretation of the rule based on knowledge, the concept of equity in relation to the Law 16/2007 of July 4 and the recent Royal Decree Law 10 / December 2 of 2008 on the adoption of financial measures to improve the liquidity of small and medium enterprises and other economic measures up, causing alterations in the legal framework for compulsory winding losses (Art. 163.1 of the LSA) and causes serious losses of dissolution (Art. 260.4 of the LSA). This study This study makes specific reference to joint stock industrial builders and promoters, a sector strongly affected by the current economic crisis.

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    File URL: http://www.ucm.es/info/revesco/txt/REVESCO%20N%20102.3%20Sonia%20BENITO%20y%20Maria%20Olga%20ZUNIGA.pdf
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    Bibliographic Info

    Article provided by Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales in its journal Articulos de REVESCO Revista de Estudios Cooperativos.

    Volume (Year): ( 2010)
    Issue (Month): (Segundo Cuatrimestre)
    Pages: 54-78

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    Handle: RePEc:sto:artrev:102-03

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    Related research

    Keywords: Patrimonio neto; plan general de contabilidad 2007; Real Decreto 10/2008 de 12 de diciembre; sociedad anónima laboral; empresas constructoras y promotoras de viviendas; accounting equity; general accounting plan 2007; Royal Decree 10/2008 of december 12; labour managed firms; construction companies and housing developers;

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