mercantilThe prescription of the liability of directors derived from social debts ex. art. 367 LSC in the Supreme Court ruling of October 31, 2023, legal responsability and the Common Law applicable to the mercantile loophole

Abstract

The Supreme Court understands that the limitation period is the same limitation period that has the obligation guaranteed with the same dies a quo which implies attending to the nature of legal responsibility as well as determining the Common Law applicable to the commercial loophole.