Materiales para la construcción de la responsabilidad civil de los terceros de confianza:perspectiva desde la responsabilidad civil de auditores y de las agencias de rating y la teoría de las flood gates

摘要

[Abstract:] This paper stresses the idea that those who gave advice on financial investments, financialproducts acquisitions, credit granting, etc. is could be considered liable under the Spanish tort law when damage is caused as a result of the reliance of customers on their professional judgement. Thelegal rules that govern this kind of civil liability as well as the necessity of limiting it according to the flood gates theory are also exposed. Particularly, the paper deals with the Spanish case-law regarding civil liability of auditors and rating agencies, which is currently ruled by Regulation (UE) 462/2013.]