SIMPLIFIED JOINT – STOKED COMPANIES ENTREPRENEUR SUPPORT TOOL OR THIRD PARTY FRAUD INSTRUMENT?

The Simplified Joint - Stocked Companies were introduced toArgentinian legal system by 27349 law, among a package of measuresdesigned to favor entrepreneurship. They are a hybrid company type, withsimilar characteristics to limited liability societies, but whose capital is divided into shares suchas Anonymous Societies. The use of this figure can be beneficial and convenient for businessmen;but it must be considered that in the way that the Simplified Joint - Stocked Companies wereregulated, they can be used by unscrupulous agents as instruments to brake the law and harmthird parties. This article intends to perform an analysis of the figure to detect its advantagesand disadvantages through the analysis of several doctrinal positions in this regard, amongauthors that promote them as the best legal solution for entrepreneurs and others who considerthem a coadjutant mechanism to corruption in the Argentine legal system. From this analysisit can be concluded that the incorporation of this type of companies to our legislation reportsthe introduction of a new tool that due to its speed, simplicity and operability is useful to theargentinian business community, but this utility should not be used to the detriment of the rightsof third parties, a situation in which the General Principles of Law would be relevant.Keywords: