Consideraciones Prácticas Respecto de la Responsabilidad de los Administradores en los Procesos Concursales

Abstract

The objective of this research is to carry out an analysis of the historical evolution of insolvency regimes and of the different concepts on the responsibility of administrators in bankruptcy processes in Colombia. It is based on risk assessment, from the legal-economic perspective of companies in capital investment with respect to the undertaking of new businesses. Negative results for the year may result in the option to start a bankruptcy process. Although the partners and third parties will be patrimonially affected by the beginning of the aforementioned bankruptcy process, this will be the ideal tool on many occasions to make the continuity of the company viable, as well as the payment of debts or, eventually, the entry into an exercise of restructuring. Law 1116 of 2006 proposes, then, a scenario where there is the possibility of initiating a process to recover and preserve the companies through the business reorganization procedure, which, if feasible, would avoid its legal liquidation. Therefore, the methodology applied to this article is qualitative, with an exploratory approach in terms of case study and jurisprudence, with the use of documentary review techniques and consultation in databases such as Scielo and Scopus, among others.