مجلة الدراسات والبحوث القانونية
Volume 11, Numéro 1, Pages 174-192
2026-01-15
Corporate Groups Between Doctrinal Construction And Operational Articulation: A Legal-analytical Inquiry
Authors : Tienti Meriem .
Abstract
This study critically investigates the legal and structural configuration of corporate groups under Algerian law, revealing a sophisticated modality of economic concentration characterized by juridical plurality and centralized control. Despite the absence of codified regulation in the Commercial Code, corporate groups are recognized through fiscal legislation, particularly Article 138 bis of the Direct Tax Code. The paper dissects the dual foundations of these entities: the legal autonomy of constituent companies and the functional dominance of the parent entity. Modes of control—equity-based, governance-oriented, and pyramidal—are analytically examined to illuminate the operational dynamics and regulatory asymmetries. The study calls for a comprehensive legal framework that transcends formal shareholding thresholds and encapsulates the economic realities of intra-group governance, ultimately reinforcing transparency, corporate coherence, and institutional accountability
Keywords
Corporate group, legal autonomy, holding company, pyramidal control, intra-group governance
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