El rol de la Superintendencia de Compañías, valores y seguros frente a las compañías fantasmas o supuestas.

Abstract

This research work aims to analyze the role of the Superintendence of Companies, Securities and Insurance, since in recent years the Internal Revenue Service (SRI) has detected the presence of “ghost” companies. Once these irregular companies were identified, the SRI proceeded to implement a procedure through circular No. NAC-DGERCGC16-00000356 to proceed with its notification and subsequent sanctions within its control field. On the other hand, the Superintendence of Companies, Securities and Insurance, is in charge of monitoring and controlling the organization, activities and operation of the companies subject to its control, which does not have a specific sanctioning procedure, as does the Tax Administration but in spite of this, in the present work it has been identified which would be the judicial or administrative procedure that the Superintendence of Companies, Securities and Insurance must perform in front of these “ghost” companies; that might be: the declaration of nullity of the Public Deed of Constitution and Dissolution, in both cases its subsequent liquidation and cancellation in the Mercantile Registry.