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en las que concurra una voluntad rectora comun

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19:03 Feb 3, 2009
This question was closed without grading. Reason: No acceptable answer

Spanish to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Spanish term or phrase: en las que concurra una voluntad rectora comun
Las personas o entidades que tengan el control efectivo, total o parcial, directo o indirecto, de las personas jurídicas o en las que concurra una voluntad rectora común con éstas, cuando resulte acreditado que las personas jurídicas han sido creadas o utilizadas de forma abusiva o fraudulenta para eludir la responsabilidad patrimonial universal frente a la Hacienda Pública y exista unicidad de personas o esferas económicas, o confusión o desviación patrimonial. La responsabilidad se extenderá a las obligaciones tributarias y a las sanciones de dichas personas jurídicas.

Any suggestions on this one most welcome!

Thank you,
Lisa Roberts
France
Local time: 08:26
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