Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
Classifying the company (as activity) is one of the most arid topics in the science of law. Its two-sided profile -economic and legal-, the diverse framing and the different doctrinal positions make its systematization unlikely. Without prejudice to this, the importance of the company and its gro...
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| Language: | Spanish |
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2019
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7265495 |
| Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 21, 2019 |
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Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 21, 2019
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Actas
acto de comercio acuerdo societario administradores capacidad comerciante contabilidad elementos de la empresa empresa empresario establecimiento factores fondo de comercio Guatemala guatemalteco hacienda inscripción registral libros de comercio libros societarios obligaciones del comerciante registro de comerciantes Sociedad de Emprendimiento Sociedad por Acciones Simplificada teneduría de libros usufructo Minutes act of commerce corporate agreement administrators capacity merchant accounting elements of the company company employer establishment factors goodwill Guatemala Guatemalan treasury registration corporate books obligations of the merchant register of merchants Entrepreneurship Society Simplified Shares Company bookkeeping usufruct trade books |
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Actas
acto de comercio acuerdo societario administradores capacidad comerciante contabilidad elementos de la empresa empresa empresario establecimiento factores fondo de comercio Guatemala guatemalteco hacienda inscripción registral libros de comercio libros societarios obligaciones del comerciante registro de comerciantes Sociedad de Emprendimiento Sociedad por Acciones Simplificada teneduría de libros usufructo Minutes act of commerce corporate agreement administrators capacity merchant accounting elements of the company company employer establishment factors goodwill Guatemala Guatemalan treasury registration corporate books obligations of the merchant register of merchants Entrepreneurship Society Simplified Shares Company bookkeeping usufruct trade books Balbín, Sebastián Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco |
| description |
Classifying the company (as activity) is one of the most arid topics in the science of
law. Its two-sided profile -economic and legal-, the diverse framing and the different
doctrinal positions make its systematization unlikely. Without prejudice to this, the
importance of the company and its growing study have led to radical regulatory
changes that led to the displacement of the figure of the merchant -protagonist
excluding commercial law for more than 20 centuries- by the entrepreneur. The
Guatemalan Commercial Code opted to legislate on the company mainly from its
legal aspect, notwithstanding that sometimes it has not been able to escape from its
mostly widespread economic characterization, giving the term in an equivocal way
at least three different meanings: that of a thing, that of an activity and that of a
subject endowed with personality.
The figure of the merchant is not a legislative creation, since both commerce and
merchants have existed before any norm dealt with the issue, generating with its
evolution a historical category of special application for these and that still today
remains in the current codes of commerce. Hence, according to Guatemalan law,
both merchants in their professional activity and commercial legal business and
commercial matters are governed by the provisions of the Commercial Code and
only by those of civil law (those that even when they are applicable, they must be
interpreted according to the principles of commercial law), and when in a business
governed by the Commercial Code, merchants and non-merchants intervene,
commercial legislation is applied.
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| format |
Article
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| author |
Balbín, Sebastián
|
| author_facet |
Balbín, Sebastián
|
| author_sort |
Balbín, Sebastián
|
| title |
Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| title_short |
Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| title_full |
Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| title_fullStr |
Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| title_full_unstemmed |
Teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| title_sort |
teoría de la empresa, comerciante y acto de comercio en el derecho guatemalteco
|
| publishDate |
2019
|
| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7265495
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| _version_ |
1709751182012973056
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| spelling |
dialnet-ar-18-ART00013665412020-03-05Teoría de la empresa, comerciante y acto de comercio en el derecho guatemaltecoBalbín, SebastiánActasacto de comercioacuerdo societarioadministradorescapacidadcomerciantecontabilidadelementos de la empresaempresaempresarioestablecimientofactoresfondo de comercioGuatemalaguatemaltecohaciendainscripción registrallibros de comerciolibros societariosobligaciones del comercianteregistro de comerciantesSociedad de EmprendimientoSociedad por Acciones Simplificadateneduría de librosusufructoMinutesact of commercecorporate agreementadministratorscapacitymerchantaccountingelements of the companycompanyemployerestablishmentfactorsgoodwillGuatemalaGuatemalantreasuryregistrationcorporate booksobligations of the merchantregister of merchantsEntrepreneurship SocietySimplified Shares Companybookkeepingusufructtrade booksClassifying the company (as activity) is one of the most arid topics in the science of law. Its two-sided profile -economic and legal-, the diverse framing and the different doctrinal positions make its systematization unlikely. Without prejudice to this, the importance of the company and its growing study have led to radical regulatory changes that led to the displacement of the figure of the merchant -protagonist excluding commercial law for more than 20 centuries- by the entrepreneur. The Guatemalan Commercial Code opted to legislate on the company mainly from its legal aspect, notwithstanding that sometimes it has not been able to escape from its mostly widespread economic characterization, giving the term in an equivocal way at least three different meanings: that of a thing, that of an activity and that of a subject endowed with personality. The figure of the merchant is not a legislative creation, since both commerce and merchants have existed before any norm dealt with the issue, generating with its evolution a historical category of special application for these and that still today remains in the current codes of commerce. Hence, according to Guatemalan law, both merchants in their professional activity and commercial legal business and commercial matters are governed by the provisions of the Commercial Code and only by those of civil law (those that even when they are applicable, they must be interpreted according to the principles of commercial law), and when in a business governed by the Commercial Code, merchants and non-merchants intervene, commercial legislation is applied.Clasificar a la empresa es uno de los temas más áridos de la ciencia del derecho. Su perfil bifronte –económico y jurídico-, el diverso encuadre y las distintas posiciones doctrinarias hacen improbable su sistematización. Sin perjuicio de ello, la importancia de la empresa y su creciente estudio han motivado radicales cambios normativos de los que se derivó el desplazamiento de la figura del comerciante – protagonista excluyente del derecho mercantil por más de 20 siglos- por la del empresario. El Código de Comercio guatemalteco optó por legislar sobre la empresa principalmente desde su aspecto jurídico, sin perjuicio de que en ocasiones no ha podido escapar de su mayormente difundida caracterización economicista, otorgando al término de manera equívoca al menos tres significados distintos: el de una cosa, el de una actividad y el de un sujeto dotado de personalidad. La figura del comerciante no es una creación legislativa, ya que tanto el comercio como los comerciantes han existido antes de que norma alguna tratara el tema, generándose con su evolución una categoría histórica de aplicación especial para estos y que aún hoy se mantiene en los actuales códigos de comercio. De allí que de manera concordante la legislación guatemalteca dispone que tanto los comerciantes en su actividad profesional como los negocios jurídicos mercantiles y las cosas mercantiles, se rigen por las disposiciones del Código de Comercio y sólo en su defecto por las de derecho civil (las que aún cuando fueran aplicables deben interpretarse según los principios del derecho mercantil), y que cuando en un negocio regido por el Código de Comercio intervienen comerciantes y no comerciantes, se aplica la legislación mercantil.2019text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7265495(Revista) ISSN 2305-9729Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 21, 2019spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. 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