Constitución de sociedades comerciales - "Pluralidad sustancial de socios"
Published date | 31 May 2005 |
Date | 31 May 2005 |
Law Firm | Marval O'Farrell Mairal |
La Sala "E" de la Cámara de Apelaciones en lo Comercial confirmó con fecha 3 de mayo de 2005 la resolución de la Inspección General de Justicia (“IGJ”) que denegó la inscripción del acto constitutivo y contrato social de "Fracchia Raymond S.R.L." hasta tanto se recompusiera la llamada "pluralidad sustancial de socios". La IGJ reiteró así el criterio sustentado en anteriores precedentes del organismo ("Jassler S.A.", "Bosques Verdes S.A.", "Vitamina Group S.A.", "ES.PE.VER S.A.", "Tierras y Haciendas S.A.", "Screw Argentina S.A." y "Coca-Cola Femsa S.A.").
La sociedad Fracchia Raymond S.R.L. fue constituida con un capital inicial de $ 10.000, distribuido entre sus dos socias en la proporción de 99,9999%, y 0,0001%. Las socias reconocieron en sus presentaciones ante la IGJ que la sociedad se constituía para estructurar un emprendimiento inmobiliario unipersonal de la socia mayoritaria, y que se había recurrido al tipo societario a efectos de limitar la responsabilidad de la misma.
La IGJ denegó la inscripción por entender que se trataba de un caso de las denominadas "sociedades de cómodo" y que no cumplía con el requisito de la pluralidad sustancial de socios, un recaudo considerado esencial al momento de constituir una sociedad comercial. La firma apeló la resolución. Sin embargo, la interpretación de la IGJ fue confirmada por la Sala "E" de la Cámara de Apelaciones en lo Comercial.
La Sala "E" señaló que recurrir a la figura societaria para beneficiarse de la responsabilidad limitada en emprendimientos unipersonales evidencia una costumbre de uso abusivo y desviado de un recurso legal. Tampoco consideró aplicable al caso la figura del "negocio jurídico indirecto", mediante el cual para la consecución de un fin se utiliza una vía oblicua o transversal ya que, como fue reconocido...
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