Fiscalización estatal de las SA: nuevos montos
Author | Bárbara V. Ramperti |
Published date | 02 August 2018 |
Date | 02 August 2018 |
Law Firm | Marval O'Farrell Mairal |
Cabe recordar que el artículo 299 de la Ley General de Sociedades N° 19.550 (la “LGS”) dispone que, en ciertos casos, además del control estatal al acto de constitución, las sociedades anónimas quedan sujetas a la fiscalización de la autoridad de contralor de su domicilio durante su funcionamiento, disolución y liquidación. Uno de los supuestos previstos que genera la sujeción a dicho control estatal permanente es la cifra del capital social (inciso 2). Adicionalmente, quedar incluida en el ámbito de aplicación del artículo 299 inciso 2) de la LGS también tiene consecuencias, en ciertos casos, para otros tipos sociales, como las sociedades de responsabilidad limitada (que, por ejemplo, deberán contar con sindicatura).
Es decir, la LGS establece, en su artículo 299 inciso 2), una pauta patrimonial para la sujeción de las sociedades anónimas a la fiscalización estatal permanente y exige que ella sea adecuada a la realidad económica, quedando el Poder Ejecutivo autorizado a actualizar dicho monto cada vez que lo estime necesario.
La última modificación al monto previsto en el artículo 299 inciso 2) de la LGS había sido en mayo de 2006, cuando dicha suma se fijó en ARS 10.000.000.
Desde ese entonces, la depreciación del peso derivó en el incremento del número de sociedades anónimas...
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