La asociación en participación, como herramienta para una planificación fiscal

TL;DRAbstract

In the tax area the Association in participation has not been defined clearly by having the Need to resort to the study of the legal figure of the contract, analyzing foreign and Domestic trade codes from the year 1854 to date and considering also their Complementary laws starting in 1934 date that were unveiled. The legislators have not had an easy task, since currently not been located to this singular contract, in what would be called a proper commercial law governing it. Published thesis and jurisprudence by The Supreme Court of Justice of the nation since 1931. The law of the income tax in the Year of 2002 highlights the legal irregularity that is serious this figure without legal Personality, becoming for tax purposes, moral people situation which is contrary to the Very nature of the contract, as established by the General Law of mercantile societies. Notes that in the current fiscal framework, it has been criticized by several authors Accusing him of changing its essence, which

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