Por decreto 196/2015 (B.O. 12/2/2015) se establecieron pautas en torno a la responsabilidad y asistencia del Estado frente al accionar de los Directores, Síndicos, Consejeros y otros funcionarios, designados por decisión estatal en las distintas empresas y sociedades en las que actúa.
Tal como se explica en los considerandos del citado decreto, toda vez que la actuación de los funcionarios aludidos encuentra su origen en una designación estatal, deviene necesario que el Estado Nacional asuma la asistencia profesional correspondiente, como así también las consecuencias de los eventuales procesos, cuando como consecuencia del cumplimiento de sus funciones los referidos funcionarios sean demandados, intimados, denunciados, querellados, imputados o requeridos de cualquier otra forma. No obstante, la norma aclara que «tal indemnidad no procederá cuando exista dolo o culpa grave en el ejercicio de las funciones» por parte de cualquiera de los funcionarios nombrados «…o cuando su actuación no se hubiere ajustado a las normas, reglamentos, directivas, recomendaciones u órdenes emanadas de la autoridad que en cada caso corresponda.»
De esta manera, y si bien cualquier reclamo judicial o extrajudicial que se genere como resultado de sus actuaciones, como necesaria consecuencia de la aplicación de la teoría del órgano, debe ser asumido por el Estado Naciona través de la jurisdicción correspondiente, o de la entidad estatal involucrada, ello tendrá lugar dentro de las condiciones que se establecen en el decreto 196/2015.
«LA PRESIDENTA DE LA NACIÓN ARGENTINA DECRETA:
Artículo 1° — Los Directores, Síndicos, Consejeros y funcionarios designados por, o a propuesta del ESTADO NACIONAL o de sus entidades, en los órganos sociales de las empresas y sociedades donde tenga participación en el capital social, son funcionarios públicos a los efectos de la delimitación de su responsabilidad y respecto de los actos realizados en el ejercicio de sus funciones, con las exclusiones previstas en el presente decreto.
Art. 2° — El ESTADO NACIONAL garantiza la indemnidad de los funcionarios mencionados en el Artículo 1° del presente decreto, que durante el ejercicio de esas funciones o luego de cesado en ellas, fueren demandados, intimados, requeridos, denunciados, querellados o imputados por el ejercicio de tales responsabilidades; debiendo brindar a través de las jurisdicciones y/o entidades estatales correspondientes, la asistencia especializada necesaria para asegurar su defensa, representación o patrocinio legal; sin perjuicio de la intervención que la Ley N° 12.954, el Decreto N° 34.952/47 y las normas complementarias le acuerdan a la PROCURACIÓN DEL TESORO DE LA NACIÓN. No procederá la referida asistencia cuando se determine la existencia de dolo o culpa grave en el ejercicio de las funciones por parte del Director, Síndico, Consejero o funcionario, o cuando en su actuación aquéllos no hubieren actuado con ajuste a las normas, reglamentos, directivas, recomendaciones u órdenes emanadas de las autoridades competentes de la jurisdicción, organismo o entidad que ejerza la representación de los derechos accionarios de las participaciones del ESTADO NACIONAL, o en su caso del organismo de control del que dependan. A esos fines, las referidas jurisdicciones y entidades estatales deberán reglamentar, en caso en que no lo hubieren hecho a la fecha, en un término que no excederá de TREINTA (30) días hábiles administrativos desde la publicación de la presente medida, los procedimientos destinados a establecer mecanismos de control concomitantes de la actividad desarrollada por los Directores, Síndicos, Consejeros y/o funcionarios designados. En el mismo plazo las jurisdicciones y entidades reglamentarán, asimismo, los requisitos de carácter procedimental que deberán cumplir los Directores, Síndicos, Consejeros y/o funcionarios para solicitar la asistencia que prevé el presente decreto.
Art. 3° — Dispónese que, en todos los supuestos en que el ESTADO NACIONAL o las entidades estatales involucradas garanticen la indemnidad de los funcionarios comprendidos en el Artículo 1° de la presente medida, los resultados de los eventuales procesos serán asumidos por las jurisdicciones, organismos o entidades que ejerzan la representación de los respectivos derechos accionarios, o del organismo de control del que dependan, en tanto su actuación no quede comprendida en alguno de los supuestos en los que la asistencia especializada no proceda.
Art. 4° — Las disposiciones que anteceden se aplicarán, incluso, a las situaciones jurídicas preexistentes, generadas por intimaciones, requerimientos, denuncias, querellas, imputaciones o demandas originadas en hechos o conductas anteriores a la fecha del presente decreto, y resultan complementarias de otras normas especiales que se encuentren vigentes.
Art. 5° — Comuníquese, publíquese, dese a la Dirección Nacional del Registro Oficial y archívese. — FERNANDEZ DE KIRCHNER. — Jorge M. Capitanich. — Axel Kicillof.»
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