Indeterminación del concepto de abuso y fraude como causales del levantamiento del velo societario.

Abstract

The law establishes that The Lifting of the Corporate Veil will be carried out in the event of fraud or abuse, but its scope or application is not delimited, therefore, the rule does not specify what it considers as fraud or abuse as a cause of this figure, leaving it to the discretion of administrators of justice the conceptualization of these two presuppositions and, therefore, when the application of the lifting of the veil is pertinent. Due to the fact that in our legal system a concept of fraud or abuse is not specified, no requirements are established for these grounds to be configured, the exceptional nature of this figure is not respected and its application is not limited, we are obliged to resort to a systematic interpretation of the figure of lifting the corporate veil, and, therefore, of its causes. Doctrinaires such as Abeliuk and Bonnecase propose requirements or elements to take into account when determining the existence of abuse or fraud. Likewise, a large doctrinal number agrees that the lifting of the corporate veil is not intended to destroy the concept of the legal entity, it only seeks to repair an injustice and/or damage caused by acts carried out by the partners on behalf of the same.