Reconocimiento de las Acciones al Portador en la Sociedad por Acciones Simplificadas en Colombia: Legalidad, Conveniencia y Efectos

Abstract

The recognition of the issuance of bearer shares by anonymous companies has been a focus of discussion due to the positions taken in the Cartagena Agreements that dissociate it, despite the fact that Article 377 of the Commercial Code of Colombia allows to open the discussion about its possible validity in public limited companies in the country. Likewise, on Simplified Joint Stock Companies, framed its recognition in Law 1258 of 2008 responds to the need to establish greater flexibility in existing commercial companies in Colombia. This was very well received due to the importance of generating cost reductions in procedures and obligations of shareholders, so it is shown as the leading legal figure of the investigation. It is relevant to pay attention to the problems related to the possibility of issuing bearer shares, so attention is paid to the recognition of bearer shares in simplified shares in Colombia, taking into account their effects and convenience for companies by shares, following the legal and constitutional norms.