Sociedad mercantil local: el nuevo marco jurídico y de responsabilidad penal
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This article deals with the implications to the local Administration and, especially to the public companies, of businesses activities. The latter are carried out by the local Administration (directly or through a public
company) being it responsible for economic and political rights. The article takes as starting point the Guidelines of the Organization for Economic Co-operation and Development (OECD) of 2011, as well as the legislative measures passed in this field in 2013: (i) Law 19/2013,
of 9 of December, on Transparency, Access to Public Information and Good Governance; (ii) Law 27/2013, of 27 of December, on Rationalization and Sustainability of Local Administration; and (iii) Bill of Organic Law that amends the Criminal Code, approved by Organic Law 10/1995. The article concludes that public business activities should be simplified and its legal framework must be placed on an equal footing to private business activities. If these two factors are implemented, it would be bolstered transparency, the control would be easier thanks to the existence of comparison parameters and the conditions would be the same to all the competitors that operate in deregulated and competitive markets. To achieve that, the legal framework should establish clearly the obligations imposed to public companies regarding the exercise of public services, beyond the common general rules that are accepted, and it should communicate these obligations to the public opinion. At the same time, all the expenses related to satisfy public or general interests should be clearly identified, make public and compensated through the municipal budget, taking into account specific legal provisions or other contractual mechanisms such as management contracts or services contracts. All of these should be done in order to avoid illegal conducts that could imply administrative, civil or criminal accountability.