Sociedades en Nombre Colectivo

 

DP ]D@ACA@NIE DC E]YN@TFA 5 ID FE FD^ HDCD]EF ID PA@NDIEIDP KD]@ECYNFDP DP DWRFN@EIE IDF E]YN@TFA =4 EF E]YN@ N@T TFA 42

 

R]A@DPA ID @ACPYNYT@NAC -Jucte id sa`nas pere ge`dr prayd`ta id dstetutas.

-Eutarnze`nðc id fe P.].D. -Rrata`afnze`nðc ectd caterna púmfn`a y/a @arrdiar Rumfn`a. -Ncs`rnp`nðc dc df ]dhnstra Rúmfn`a id @akdr`na.

CTKD]A ID PA@NAP

KNCN KN CNKA KA:: = KEWNKA: NFNKNYEIA

]DPD]_EP 4% id fes utnfnieids ecuefds geste ffdher ef =2% a quncte pertd idf `epntef sa`nef onja.

 

@AC@DRYA Pa`ndiei dc cakmrd `afd`tnva par sus snhfes P. id C.@. ds equdffe qud dxnstd meja uce rezðc sa`nef y dc fe qud taias fas sa`nas rdspacidc, id kaia sumsninerna, nfnknteie y safniernekdctd, id fes amfnhe`nacds sa`nefds. (Fe rezðc sa`nef sd `akpacd par df cakmrd id fas sa`nas (`akpfdta), a sðfa df epdffnia, sn sac ku`gas sd dfnhd df epdffnia id efhucas y sd pacd y `akpeõëe PC@. Odidre Odi dreff Dxprdss Dxprdss Gafinc Gafinchs hs Kîxn`a Kîxn`a y @akpeõ @akpeõëe, ëe, P. dc C.@ C.@.. id @._. @._. @._: `epntef vernemfd

 

]DPRACPEMNFNIEI ID FAP PA@NAP

Ds uce `udcte ecefëtn`e, par su ceturefdze ds uce `udcte petrnkacnef idf pesnva y par su sefia ds E`rddiar

 

IDTIEP PA@NEFDP

25

2=

20

PTM@NINE]NE

NFNKNYEIE

PAFNIE]NE

Pnhcnon`e qud ca pudid dxnhërsdfds df peha id fes iduies sa`nefds, snca idspuîs id gemdr nctdcteia, ncútnfkdctd amtdcdrfa id fe

Rairå perd`dr rdiuciectd qud sd inhe qud fas sa`nas dståc amfnheias nfnknteiekdctd, puds ye sd ge dstemfd`nia df `erå`tdr safnierna id su

Tce vdz gd`ge fe dx`usnðc id fas mndcds sa`nefds, df e`rddiar pudid dxnhnr id `uefqundre id fas sa`nas, df nkpartd ëctdhra idf sefia e `erha id

sa`ndiei

rdspacsemnfniei y dffas snhcnon`e pudid dxnhnrsd e `uefqundre id dffasqudfe tatefniei id fe iduie

fe sa`ndiei, qud fe iduie invnie dctrd taias snc fas amfnheias e susdpeha, `aka su`didrëe sn oudrec iduiards snkpfdkdctd kec`akuceias, puds fe Fdy id`fere df `erå`tdr safnierna id fe amfnhe`nðc id fas sa`nas.

 

PA@NAP UTD FE @ACOA]KEC PA@NAP @ERNYEFNPYEP a

a

a

a

HDPYNACEC FE PA@NDIEI RE] RE]YN@ YN@NRE NRE RD]INI INIEP EPEP RE]YN@ RE] YN@NRE NRE DC DC FEP FEP RD] HECE@N HEC E@NEP ERA] ER A]YEC YEC @E @ERN RNYEF YEF ^ Y] Y]EM EMEJA EJA

PA@NAP NCITPY]NEFDP a

a

a

a

CA HD HDPY PYNA NACE CECC FE PA PA@N @NDI DIEI EI CA RE]YN@NRE DC RD]INIEP RE]YN@ RE] YN@NRE NRE DC HEC HECEC@N EC@NEP EP

Fas sa`nas id uce @afd`tnve, pudidc amfnhersd e `acstntunr df `epntef sa`nef (sa`nas `epntefnstes), a e pacdr su e`tnvniei ef sdrvn`na id fe prapne

ERA]YE Y]EMEJA

sa`ndiei (sa`nas nciustrnefds).

 

E]YN@TFA  

=7

FHPK

PA@NAP NCITPY]NEFD NCITPY]NEFDP P Dstas dc uc prnc`npna, ca rdspacidc, e kdcas qud eperdz`e su cakmrd PNC DKME]HA FEP FD^DP UTD ]NHDC PTP OTC@NACDP PD DC@TDCY]EC DF E]YN@TFA 97 ^ 9> ID FE FD^ HDCD]EF ID PD]_N@NAP KD]@ECYNFDP FE PA@NDIEI DC CAKM]D @AFD@YNE DP FE PA@NDIEI IACID ERE]D@DC FEP PA@NAP NCITPY]NEFDP

   

CAYE!

Yaias fas sa`nas rdspacidc id fes iduies sa`nefds, par tecta, tekmnîc fas nciustrnefds tndcdc dse rdspacsemnfniei, pdra `esn sndkprd, df sa`na qud pehe uce iduie sa`nef saparte fes pîrinies id fe sa`ndiei (e fa kdcas pravnsnacefkdctd, dc tecta amtndcd id fas atras, df rddkmafsa id fe pertd sa`nef id fe iduie)

R]AGNMN@NAC ID @AKRDYDC@NE  

Rrnvetnve id fas sa`nas `afd`tnvas, dxnstd uce amfnhe`nðc id ca ge`dr. @ac`rdtekdctd, id ca ge`dr `akpdtdc`ne e fe sa`ndiei, idin`åciasd par `udcte prapne a ejdce, e cdha`nas idf knska hîcdra id fas qud `acstntuydc `ac stntuydc fe oncefniei sa`nef, a oarkecia pertd id sa`ndieids qud ffdvdc e `ema tefds cdha`nas.

E]YN@TFA

 

FHPK

 

Dc `esa id `actrevdc`nðc, fe sa`ndiei pairå dx`funr ef ncore`tar, prnvåciafa id fas mdcdon`nas qud fd `arrdspaciec dc dffe y dxnhnrfd df nkpartd id fas ieõas y pdrjun`nas

‖Fas sa`nas, cn par `udcte prapne, cn par ejdce pairåc idin`ersd

e cdha`nas idf knska hîcdra id fas qud `acstntuydc df amjdta id fe sa`ndiei, cn oarker pertd id sa`ndieids qud fas rdefn`dc, sefva `ac df `acsdctnkndcta id fas idkås sa`nas.‛

 

NKRA]YECYD! Dstas idrd`gas sd dxtnchunråc dc df pfeza id trds kdsds `acteias idsid df iëe dc qud fe sa`ndiei tdche `aca`nkndcta id fe ncore``nðc. Fe sec`nðc qud sd nkpacd ef sa`na qud ncorncje fe amfnhe`nðc id ca ge`dr `akpdtdc`ne e fe sa`ndiei ds trnpfd: dx`fusnðc id fe `akpeõëe,idprnve`nðc id mdcdon`nas y rdser`nkndcta ieõas y pdrjun`nas Ca nc`urrnrå dc sec`nðc efhuce df sa`na qud rdefn`d cdha`nas snknferds e fas sa`nefds, a dctrd dc sa`ndieids `ac fe knske oncefniei, sn fa ge`d `ac df `acsdctnkndcta id fas sa`nas

 

RAYDPYEI ID EIKNCNPY]E] ID FAP PA@NAP

Yaias fas sa`nas `ac`urrnråc dc fe eikncnstre`nðc, sndkprd qud ca sd gumndrd eikncnstreiar (ert.idsnhceia 92) Fe `efniei idf sa`na, ffdve `acsnha fe oe`uftei id eikncnstrer.

 

E]YN@TFAP: 54, 07, 9= ^ 97

Dc `esa id qud fe sa`ndiei takd e`udrias dspd`nefkdctd rdfdvectds `aka df cakmrekndcta id uc eikncnstreiar dxtreõa e fe sa`ndiei a `uecia fe idfdhe`nðc id paidrds idf eikncnstreiar rd`ed dc pdrsaces dxtreões e fe sa`ndiei, fas sa`nas qudidcardtnrersd gumndsdcidieia su `acsdctnkndcta, tndcdc df idrd`ga fe `akpeõëe, `ac fe `acsd`udctd fnqunie`nðc id su pertd sa`nef.

 

A]HECAP ID FE PA@NDIEI - Invdr Invdrsas sas eutards eutards fe idcakncec Jucte sa`nas, eucqud fe fdyidca use dstd tîrknca, sd dctndcid qud sd trete idf `acjucta id sa`nas

-Eikncnstreiards.

- _nhnfec`ne. (Nctdrvdctar id e`udria ef Ert.98 id fe FHPK)

 

EY]NMT@NACDP ID FE JTCYE ID PA@NAP

sa`nefds a fe 5.- Rere eutarnzer fefe `dsnðc id pertds sa`nefds eiknsnðc id cudvas sa`nas. (05 FHPK) =.- Rere kainon`er fe ds`rnture sa`nef. (09 FHPK) 0.- Rere `acsdctnr qud uc sa`na sd idinqud e cdha`nas cdha`nas snknferds e fas id fey rdkavdr sa`ndiei.eikncnstreiards. (04ncnstreiards. FHPK) 9.- Rere cakmrer eik (08 FHPK) 4.- Rere oe`ufter e fas eikncnstreiards, e onc id qud dcejdcdc fas nckudmfds sa`nefds. (95 FHPK) ?.- Rere epramer fefe idfdhe`nðc idf `erha `erha id eikncnstreiar. eikncnstreiar. (9= FHPK) 8.- Rere dxnhnr fe rdcin`nðc id `udctes. (Ert. 90) 90) >.- Dc su `esa, pere cakmrer fas fnqunieiards id fefe 7.- Rere onjer fe `ectniei qud gec id rd`nmnr sa`ndiei . (=0? FHPK)< pdrnðin`ekdctd fas sa`nas nciustrnefds a df sa`na `epntefnste eikncnstreiar. (9> FHPK)

52.Rere NNN id`ninr samrd df prayd`ta id pertn`nðc (Ert. =9? ore`.

IDPNHCE@NAC ID

E]YN@TFA

 

EIKNCNPY]EIA] Df `erha id eikncnstreiar, ca ds idfdhemfd, ds tdkparef y pdrsacefësnka, rdva`emfd. Dc fe ds`rnture pudid nc`funrsd uc eikncnstreiar pdrkecdctd, qundc tekmnîc pairå sdr rdkavnia. Rere pravddr e fe idsnhce`nðc id eikncnstreiards dc fe ds`rnture `acstntutnve, sd prdvî: 5.- Onjer snkpfdkdctd snkpfdkdctd df cúkdra id dffas. =.- Ncin`er fas cakmrds id qundcds qundcds gec id idsdkpdõer df `erha y df tndkpa id iure`nðc dc îf. 0.- Cakmrer fas eikncnstreiards `ac `erå`tdr id ncekavnmfds.

92

FHPK

 

EY]NMT@NACDP ID FAP EIKNCNPY]E EIKNCNPY]EIA]DP IA]DP OE@TFYEI ID

OE@TFYEI ID ]DR]DPDCYE@NAC

HDPYNAC

Dc dstes, dc`actrekas taias fas e`tas ketdrnefds cd`dsernas pere fe rdefnze`nðc id fas oncds sa`nefds, d nc`fusnvd fe idsnhce`nðc id fas e`tas jurëin`as qud pere tefds dod`tas gec id rdefnzersd.

Nkpfn`ec fe pasnmnfniei id rdefnzer cdha`nas  jurëin`as `uyas dod`tas sdec etrnmunmfds e fe sa`ndiei.

 

_NHNFEC@NE ID FE PA@NDIEI Rere vnhnfer fe mudce ker`ge id fe sa`ndiei, fas sa`nas qud ca eikncnstrec, tndcdc fe oe`uftei id dxekncer fe `actemnfniei y fas ia`ukdctas id fe `akpeõëe, y rd`emer ncoarkds samrd df dsteia id fe eikncnstre`nðc. Rudidc tekmnîc cakmrer uc nctdrvdctar qud id kaia pdrkecdctd vnhnfd fas e`tas id fas eikncnstreiards (98 FHPK).

 

IEYAP DWY]EP a

a

a

a

FAP PA@NAP RE]YN@NREC DC FAP MDCDON@NAP DC ONC@NAC ID FA ERA]YEIA HDPYNAC ID FE DKR]DPE @A]]DPRACID E FAP PA@NAP Y]NMTYEC RA] DF NKRTDPYA ID PA@NDIEIDP PD ]NHDC RA] DF @AINHA IDF @AKD]@NA

 

_DCYEJEP

IDP_DCYEJEP ◁

◁

◁

FA FAP P]D@Y PA@N PA @NAP APDCYD RE]Y RE NREC IN]D IN @YEK EKDC YD]YN@ DCN@NR FAP FA PECMD MDCD CDON ON@N @NAP AP EF PD] _E]NAP GE^ KE^A] @ERNYEF

◁

◁

◁

PA@NEF @EIE @E IE PA PA@@NA YN YNDC DCDD ID ID]D ]D@@GA EF _A _AYA YA

◁

◁

]DPR ]D PRAC ACPE PEMNF MNFNI NIEI EI NFN NFNKNY KNYEI EIEE PN D] D]DP DP PA PA@NA @NA @ERNYEFNPYE INON@TFYEI E FFE GA]E ID DCY]E] CTD_AP PA@NAP PD IN@TDF_ IN@TDF_DD DC @EPA ID KTD]YD KTD]YD ID TC PA@NA Y]EMEP RE]E NC@]DKDCYE] DF @ERNYEF PA@NEF DP IN INON ON@N @NFF ID IDPG PGEE@D @D]P ]PDD ID TC PA@N @NAA CA IDPDEIA

 

E]YN@TFA 42 Df `actreta id sa`ndiei pairå rds`ncinrsd rdspd`ta id uc sa`na: N.- Rar usa id fe onrke onrke a idf `epntef `epntef sa`nef sa`nef pere cdha`nas prapnas< NN.- Rar ncore``nðc ncore``nðc ef pe`ta pe`ta sa`nef< sa`nef< NNN.- Rar ncore``nðc ncore``nðc e fes inspasn`nacds inspasn`nacds fdhefds qud rnjec df `actreta sa`nef< N_.- Rar `aknsnðc `aknsnðc id e`tas oreuiufdctas oreuiufdctas a iafasas `actre fe `akpeõëe< _.- Rar qundmre, qundmre, nctdrin``nðc nctdrin``nðc a ncgemnfnte`nðc pere djdr`dr df `akdr`na.

 

DJDKRFAP ID PA@NDIEIDP DC CAKM]D @AFD@YN_A Mafn`gds EKO y @akpeõëe P. dc C.@.: @eidce id maf mafn`gds. n`gds. ✐ ‐ Odidref Dxprdss Gafinchs Kîxn`a y @akpeõëe, P. dc C.@. id @._.: Fëcde eîrde id `erhe. ✐ ‐ Hnhectd _drid y @ëe, P. dc C.@. ID @._.: _driures y ✐

✐ gartefnzes. ‐ DOODK Kîxn`a Nc`. y @akpeõëe, P. dc C.@. id @._.:

Rraiu`tas pere `acsuka gukeca y ecnkef. ✐ ‐ Hefez, ^ekezeln, ]uëz Trqunze, P.@.: @ese id Egarra. ✐ ‐ Kajn`e y @akpeõëe, P.@.: @ese id Egarra. ✐

P.@.: @eseP.@.: id Egarra y Rrîsteka. ✐‐ ‐ @eje HrupaFeidHueiefupece, Esdsards id Dkprdses, Ncstntu`nðc Diu`etnve. ✐ ‐ @arpare`nðc Eikncnstretnve id Dkprdses, P.@.: @akdr`nefnze`nðc y Instrnmu`nðc id Hes Fp.

 

❕ ❕ ❕

]DOD]ÊC@NEP

❕

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gttp://uef.iycics.arh/mnmfnatd`e/Idrd`gaQK dr`ectnfQNN/Rio/TcnieiQ2?.pio gttp://www.caterne587.`ak.kx/trds.gtk FD^ HDCD]EF ID PA@NDIEIDP KD]@ECYNFDP, TFYNKE ]DOA]KE =22> gttps://kdxn`a.justne.`ak/odidrefds/fdyds/fdy -hdcdref-id-sa`ndieidskdr`ectnfds/`epntufa-nn/ gttps://www.aes.arh/jurnin`a/specnsg/kdsn`n `0QkdxQfdyQsa`Qkdr`.pio