<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652020000202108</article-id>
<article-id pub-id-type="doi">10.22187/rfd2020n49a8</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Presunciones absolutas de culpabilidad concursal: estado de la cuestión en el Derecho uruguayo, comparado con las legislaciones española y portuguesa]]></article-title>
<article-title xml:lang="en"><![CDATA[Absolute presumptions of bankruptcy guilt: state of the question in Uruguayan law, compared to Spanish and Portuguese legislation]]></article-title>
<article-title xml:lang="pt"><![CDATA[Presunções absolutas de falência: estado da questão no direito uruguaio, comparado com a legislação espanhola e portuguesa]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[López Rodríguez]]></surname>
<given-names><![CDATA[Carlos E.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de la República Facultad de Derecho y Ciencias Sociales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Uruguay</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2020</year>
</pub-date>
<numero>49</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652020000202108&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652020000202108&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652020000202108&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En este artículo se realiza un análisis de las presunciones absolutas de culpabilidad concursal previstas en la legislación uruguaya, desde la perspectiva de su comparación con la regulación que a los mismos brindan las legislaciones española y portuguesa, así como atendiendo a las apreciaciones de la doctrina y jurisprudencia de estos países. En particular, nos detendremos en el análisis de aquellos supuestos que mayores controversias han generado en los incidentes de calificación en nuestro país. En algunos casos hemos realizado un relevamiento de los criterios jurisprudenciales con que se han interpretado las presunciones absolutas. En términos generales, entendemos que éstas constituyen supuestos típicos de culpabilidad que concretizan ciertos deberes fiduciarios de los comerciantes y administradores de sociedades comerciales. Esto contribuye, en nuestra opinión, a una distribución eficiente y, a la vez, justa del riesgo derivado de la insolvencia.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: 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&#8217;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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: Neste artigo, são analisadas as presunções absolutas de culpa por insolvência previstas na legislação uruguaia, na perspectiva de sua comparação com sua regulação na legislação espanhola e portuguesa, além de atender às apreciações da doutrina e jurisprudência desses países. Em particular, faremos uma pausa na análise das premissas que geraram a maior controvérsia nos incidentes de qualificação em nosso país. Em alguns casos, realizamos um relevamento dos critérios jurisprudenciais com os quais as premissas absolutas foram interpretadas. Em termos gerais, entendemos que estes constituem casos típicos de culpa que especificam certas obrigações fiduciárias de comerciantes e administradores de empresas comerciais. Isso contribui, em nossa opinião, para uma distribuição eficiente e ao mesmo tempo justa do risco derivado da insolvência.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[concurso]]></kwd>
<kwd lng="es"><![CDATA[insolvencia]]></kwd>
<kwd lng="es"><![CDATA[culpabilidad]]></kwd>
<kwd lng="es"><![CDATA[presunciones]]></kwd>
<kwd lng="es"><![CDATA[supuestos]]></kwd>
<kwd lng="en"><![CDATA[Bankruptcy]]></kwd>
<kwd lng="en"><![CDATA[Insolvency]]></kwd>
<kwd lng="en"><![CDATA[Guilt]]></kwd>
<kwd lng="en"><![CDATA[Presumptions]]></kwd>
<kwd lng="en"><![CDATA[Figures]]></kwd>
<kwd lng="pt"><![CDATA[concurso]]></kwd>
<kwd lng="pt"><![CDATA[insolvência]]></kwd>
<kwd lng="pt"><![CDATA[culpabilidade]]></kwd>
<kwd lng="pt"><![CDATA[presunções]]></kwd>
<kwd lng="pt"><![CDATA[supostos]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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