LA VALORACIÓN DE LAS PARTICIPACIONES SOCIALES EN LA EXCLUSIÓN DE SOCIOS DE UNA SOCIEDAD LIMITADA PROFESIONAL.

Abstract

The Decision of the Directorate-General of Registries and Notarial Affairs of 28 July 2009 deems that the liquidation proceeds of a partner in a professional limited liability company is to be calculated according to the "reasonable value" of the company in question, not the formula accorded in the company's by-laws, in contradiction of the freedom in that respect permitted by article 16 of the Professional Partnerships Act.