El proceso de flexibilización del régimen Societario Colombiano: Una visión desde la evolución de las figuras empresariales

Abstract

This communication deals with the analysis of legislative developments in relation to corporate structures in Colombia, based on the contractual scheme adopted by the Colombian Commercial Code (Decree 410 of 1971) requiring, as an essential element of the partnership agreement, the plurality Partners. In this regard, we examine the policy reforms that incorporated the Colombian legal system different legal concepts that favored the creation of corporate structures and business “one partner”, such as: i) 222 Act of 1995 that created the “Empresa Unipersonal”, ii) 1014 Act of 2006 which incorporated the “Sociedad Unipersonal” and finally, iii) 1258 Act of 2008 that established the “Sociedad por Acciones Simplificada”.