Resumen

LOPEZ RODRIGUEZ, Carlos E.. Absolute presumptions of bankruptcy guilt: state of the question in Uruguayan law, compared to Spanish and Portuguese legislation. Rev. Fac. Der. [online]. 2020, n.49, e108.  Epub 01-Jun-2020. ISSN 0797-8316.  https://doi.org/10.22187/rfd2020n49a8.

In this article we made an analysis of the absolute presumptions of insolvency guilt provided in Uruguayan legislation, from the perspective of their comparison with the regulation provided by Spanish and Portuguese legislation, as well as attending to the appreciations of the doctrine and jurisprudence of these countries. In particular, we will pause in the analysis of those presumptions that have generated the greatest controversy in the qualification incidents in our country. In some cases, we’ve made a survey of the jurisprudential criteria with which the absolute presumptions have been interpreted. In general terms, we understand that these constitute typical figures of guilt that specify certain fiduciary duties of merchants and administrators of commercial companies. This contributes, in our opinion, to an efficient and at the same time fair distribution of the risk derived from insolvency.

Palabras clave : Bankruptcy; Insolvency; Guilt; Presumptions; Figures.

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