The National Social Security Institute can declare the joint and several liability of a city council with respect to a debt contracted by a commercial company in bankruptcy when it acts in a similar way to so-called "company groups"

Abstract

We intend to clarify whether the General Treasury of Social Security is able to declare the joint and several liability of a city council with respect to a debt contracted by a commercial company in bankruptcy that acts as the aforementioned Local Entity's own means, in accordance with the application of the legal status of the "company group".