Los grupos de sociedades: un análisis pendiente acerca de una regulación sistemática en la legislación española = Corporate groups: an outgoing analysis about a systematic regulation lope in the Spanish legislation
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This paper undertakes a critical analysis about the corporate
group in the Spanish legal system, including the case law
and the scholarly opinions on the matter. The author emphasizes
the legal dispersion in this field and defends the explicit recognition
of the corporate group by the Spanish law. The author also deals
with the definition of corporate group in other legal systems, like the
Portuguese and the Brazilian, with especial regard to the so called
hierarchical group or group by subordination