Creating theSociedad de Responsabilidad Limitada: The Use of Legal Flexibility in Spanish Company Law, 1869–1953
研究了西班牙在1953年正式立法前，有限责任公司（SRL）自1920年代起已被实际使用，这得益于1885年商法典未采用企业形式法定原则，赋予企业家组织公司的灵活性，挑战了大陆法系僵化的传统认知。
Spain approved the first law of Sociedad de Responsabilidad Limitada (SRL)—a legal form similar to the German GmbH—in 1953. However, the SRL had already been used, albeit without its own legislation, since the 1920s. How was this possible in a country whose legal system was based on civil law? Its 1885 Commercial Code lacked the numerus clausus principle for enterprise forms, a feature that gave entrepreneurs unusual freedom in organizing their firms, and in adopting new business forms not defined in the code. It also invites us to rethink the notion of rigidity in civil law.