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

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 ​
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