EFECTOS LEGALES DEL TAMAÑO DE LA EMPRESA / LEGAL EFFECTS OF FIRM SIZE

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EFECTOS LEGALES DEL TAMAÑO DE LA EMPRESA / LEGAL EFFECTS OF FIRM SIZE

 

UNO de los criterios más habituales para clasificar las empresas es en función de su tamaño. Se suele hablar de tres grandes categorías de empresas: Micro-empresas  PYMES y las grandes empresas. Estas categorías no son conceptos unívocos, ya que dependiendo de la legislación de cada país y de la normativa específica de las diferentes ramas del derecho, los umbrales que definen las fronteras entre las tres grandes categorías fluctúan notablemente. Y esto tiene claras consecuencias en los derechos y en las obligaciones jurídicas que recaen sobre las empresas. Después del análisis del trabajo de Joan García Giné, cuyo trabajo ha sido publicado por el CEF, se pueden extraer las siguientes conclusiones principales:

- La variable de las ventas (importe neto de la cifra de negocios) es la más usada, excepto en el ámbito laboral, donde lo es la plantilla. La variable activos o balance total es la menos usada.

- El empresario tiene cierto margen de maniobra para dimensionar la plantilla legal mediante diversas fórmulas de contratación de personal por la vía mercantil.

- A medida que aumenta el tamaño de una empresa generalmente aumenta sus obligaciones y se limitan sus derechos.

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ONE of the most common criteria for classifying companies is based on their size. In turn, the size of an enterprise is measured primarily by three variables: assets, sales and staff. Starting from size, we often speak of three major categories of firms: microcompanies, small and medium-sized enterprieses (SMEs) and large companies. But these broad categories are not univocal concepts, because depending on the laws of each country and the specific regulations of the different branches of law governing the operation of the company, the thresholds defining the boundaries between the three main categories fluctuate remarkably. And this has clear consequences for the legal rights and obligations incumbent on enterprises. The aim of the work made by Joan García Giné, whose work has been selected and published by C.E.F. is threefold: first to know definitions of microcompany, SME and large company under Spanish law in force; second to understand variables that are used to measure the size of the company; and third the most important objective is to know the main legal rights and obligations arising from firm size in different legal areas: fiscal (corporate tax, VAT, business tax), commercial (accounting, audit, bankrubcy), labor and public aids. 

After analysis we can draw out the following main conclusions:

- The variable sales (net turnover) is the most widely used, except the workplace, there it is staff. The variable assets or total balance sheet is less used.

- The employer has some leeway to sice the legal workforce through various hiring formulas via commercial law.

- As you increase the size of a company generally increase their obligations and their rights are limited.

- To facilitate the management, among other things, it would be desirable that there were a single legal definition of mocro company, SME and large enterprises. And for there, to the limits set different rights and obligations according to the size of the company is to be linked to the legal definition and no ad hoc limits be established for each rule.