Algunos cambios sustanciales en materia societaria bajo el Código Civil y Comercial
Published date | 31 October 2014 |
Author | Bárbara V. Ramperti,Diego S. Krischcautzky |
Date | 31 October 2014 |
Law Firm | Marval O'Farrell Mairal |
La Ley aprueba la modificación y unificación de los actuales Códigos Civil y Comercial de la Nación, como así también la modificación de ciertas leyes, entre las cuales se encuentra comprendida la Ley de Sociedades Comerciales N° 19.550 (“LSC”), la que resultará aplicable a las sociedades en general y, por ende, pasa a denominarse Ley General de Sociedades (“LGS”).
Constituyen cambios sustanciales a la LSC, entre otros:
Sociedad Unipersonal. Reconociendo la tendencia internacional en materia de admisibilidad de sociedades unipersonales, la LGS las incorpora. Las sociedades unipersonales únicamente podrán constituirse como sociedades anónimas, se encuentran sujetas al régimen de fiscalización estatal permanente previsto en el artículo 299 y siguientes de la LSC, y no pueden constituir otra sociedad unipersonal. La sujeción de la sociedad anónima unipersonal (“SAU”) al régimen de fiscalización estatal permanente torna a este tipo societario en una figura más gravosa que podría no resultar conveniente para negocios de menor envergadura. En este sentido, las SAU deben: (i) integrar el 100% del capital en oportunidad de la constitución, (ii) designar un directorio colegiado en número impar, (iii) designar una sindicatura colegiada en número impar. Asimismo, las SAU deberán cumplir con las presentaciones previstas para las sociedades sujetas al régimen de fiscalización estatal permanente por el Registro Público de Comercio que resulte aplicable en cada caso en función del domicilio de la SAU.
Sociedades no constituidas según los tipos de la LGS. La LGS elimina la distinción y el régimen previsto para sociedades atípicas, irregulares y de hecho, para reemplazarlo por un único régimen que resulta aplicable, conforme lo dispuesto por el artículo 21 de la LGS, a todas las sociedades que (i) no se constituyan conforme...
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