Corporate flexibility. An approach to simplified actions corporations from the regulation of Colombian Superintendence of Corporations.

Abstract

This paper aims at showing the main constructs that the Colombian Superintendence of Companies has developed around the figure of the Simplified Joint Stock Company from their concepts issued from December 6, 2008 to February 22, 2010. It is one of the products of a research project that explores the constitutional guarantees to the right of free association of shareholders in the Law 1258, 2008 and allows to conclude that the economic and legal elements that define the profile of this type of company are not yet clear for the all economic operators and the Superintendence of Companies begins timidly to offer some guiding criteria.