The scope of the "guarantee of non-responsibility" to the non-payment of social contributions in case of business succession

Abstract

Joint and several liability in case of business succession legal effect extends not only to cases of non-payment of social benefits, but also the lack of payment of contributions to Social Security. The theme of the responsibility and the obligation to contribute raises many practical problems that fails to address the current General Social Security Act. That is why, in the absence of adequate legislation, the courts should be to find answers to solve achieve the vicissitudes posed by "guarantee no responsibility" and its scope at present.