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Today, SAS is the most important corporate type in Colombia. The reinforced protection of the patrimonial liability of its partners is, undoubtedly, one of the major characteristics in the election process by the businessperson. However, these good intentions are threatened or at least limited by making a ‘reading’ based on constitutional principles and values. This article, the first of two texts, makes an approach to the general theory of the figure of the lifting of the corporate veil through the constitutionalization of law. Key WorDs: asset liability, piercing the veil of corporate entity, Simplified Stock Company, constitutionalisation of law, corporate case law. William David Hernández-Martínez

LA RESPONSABILIDAD PATRIMONIAL DEL ACCIONISTA EN LA FASE PASIVA DE LA SAS: UN ACERCAMIENTO AL LEVANTAMIENTO DEL VELO CORPORATIVO EN COLOMBIA