TY  - JOUR 
TI  - Declaraciones y garantías en fusiones y adquisiciones empresariales: una aproximación desde el interés contractual y la teoría de la causa
PB  - Universidad Icesi
PY  - 2019
issn 1657-6535
AB  - In contracts for the sale of shares and acquisitions of companies, it is very common to 
find the so-called «Declarations and Guarantees» clause. In it, the parties usually make 
a series of statements that inform about the quality and origin of the thing sold -which 
is precisely the Company-; as well as statements that provide important and necessary 
information  to  contract  (financial  statements,  the  status  of  the  actions,  the  pending  
litigation,  the  handling  of  labor  issues,  hidden  liabilities,  licenses,  industrial  property,  
contracts,  etc.).  Once  these  statements  are  made,  responsibilities  are  assumed  for  the  
veracity, accuracy or accuracy of the information provided, to the point of preaching a 
breach of contract otherwise. In this article I intend to make an analysis of the scope 
and meaning of this legal concept, in the particular Colombian context, focusing on the 
theories of the «legal cause» and on solving the question of what is the way in which its 
breach is corrected when you are They are false or inaccurate.
KW  - Contratos de compraventa
KW  - Declaraciones
KW  - Garantías
UR  - http://repository.icesi.edu.co/biblioteca_digital/handle/10906/84519
ER  -