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Samenvatting Ondernemingsrecht IOR2
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Samenvatting Ondernemingsrecht IOR2 aan Karel de Grote Hogeschool
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SamenvattingOndernemingsr
2019 - 2020
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1 Wettelijke context...................................................................................5
2 Vennootschap.........................................................................................6
Begrip.................................................................................................................................................6
Categorieën van vennootschappen en verenigingen..........................................................................7
Met of zonder rechtspersoonlijkheid.............................................................................................7
Met of zonder beperkte aansprakelijkheid.....................................................................................8
Personenvennootschap of kapitaalvennootschap..........................................................................9
Synthese van de vennootschapsvormen opgenomen in het wetboek.............................................10
Genoteerde vennootschappen versus vrije markt........................................................................10
Organisatie van openbaar belang.................................................................................................10
Banden tussen vennootschappen.....................................................................................................10
Grootte van vennootschappen en groepen......................................................................................11
Categorieën van vennootschappen en groepen...........................................................................11
Microvennootschappen................................................................................................................11
Kleine vennootschappen..............................................................................................................11
Overschrijding van de criteria.......................................................................................................11
Rechtspersonen die geen vennootschap zijn....................................................................................12
Erkenning van vennootschappen......................................................................................................12
3 De betrokkenen bij vennootschappen – in het kort.....................................12
Aandeelhouders / vennoten.............................................................................................................13
Het bestuursorgaan..........................................................................................................................13
Toezicht............................................................................................................................................13
Personeel..........................................................................................................................................14
4 De effecten...........................................................................................15
Soorten.............................................................................................................................................15
Aandelen.......................................................................................................................................15
Winstbewijzen..............................................................................................................................16
Obligaties......................................................................................................................................16
Inschrijvingsrechten......................................................................................................................16
Certificaten.......................................................................................................................................17
Registers...........................................................................................................................................17
Bijzonderheden per vennootschapsvorm.........................................................................................18
BV.................................................................................................................................................18
NV.................................................................................................................................................19
1
, Overdracht........................................................................................................................................19
Overdracht effecten BV................................................................................................................19
Overdracht effecten NV................................................................................................................21
5 Oprichting............................................................................................21
Hoe?.................................................................................................................................................21
1 vennootschap zonder rechtspersoonlijkheid: maatschap (art. 4:1 WVV)..................................21
2 vennootschap met rechtspersoonlijkheid..................................................................................21
3 inhoud oprichtingsakte..............................................................................................................22
Bekendmaking van de oprichting.....................................................................................................22
Handelingen voor de oprichting.......................................................................................................22
Het eigen vermogen bij de oprichting: kapitaal of inbreng...............................................................23
Verantwoording van het eigen vermogen bij de oprichting: het financieel plan..............................23
Soorten inbreng................................................................................................................................23
Inbreng in natura..............................................................................................................................23
Quasi-inbreng...................................................................................................................................24
BV.....................................................................................................................................................25
Oprichters en aandeelhouders van een BV..................................................................................25
Oprichting.....................................................................................................................................25
Aanvangsvermogen en inbreng....................................................................................................25
Volstorting van de inbreng...........................................................................................................25
NV.....................................................................................................................................................25
Oprichting.....................................................................................................................................25
Kapitaal.........................................................................................................................................25
Volstorting....................................................................................................................................25
Oprichtersaansprakelijkheid.............................................................................................................26
Nietigheid van de oprichting.............................................................................................................26
6 Het bestuursorgaan...............................................................................27
Rol....................................................................................................................................................27
Benoeming.......................................................................................................................................28
Bezoldiging.......................................................................................................................................29
Bevoegdheden..................................................................................................................................30
Vertegenwoordiging.........................................................................................................................30
Bekendmaking..................................................................................................................................32
Vaste vertegenwoordiger.................................................................................................................32
Bestuur BV........................................................................................................................................32
Bestuursorgaan.............................................................................................................................32
2
, Dagelijks bestuur van de BV.........................................................................................................33
Bestuur NV........................................................................................................................................33
Raad van bestuur – monistisch.....................................................................................................33
Enige bestuurder..........................................................................................................................34
Duaal bestuur...............................................................................................................................34
Adviserende comités binnen RvB en raad van toezicht................................................................34
Het dagelijks bestuur van de NV...................................................................................................34
Variabele vergoedingen................................................................................................................35
Tegenstrijdig belang.........................................................................................................................35
Begrip...........................................................................................................................................35
Het bestuursorgaan vormt een college........................................................................................35
Het bestuursorgaan bestaat uit meerdere bestuurders die geen college vormen (enkel BV en CV)
......................................................................................................................................................36
Het bestuursorgaan bestaat uit een duaal bestuur (enkel NV).....................................................36
Het bestuursorgaan bestaat uit één bestuurder die niet de enige aandeelhouder is...................36
Het bestuursorgaan bestaat uit één bestuurder die wél de enige aandeelhouder is...................37
Vrijwaring van continuïteit...............................................................................................................37
Aansprakelijkheid.............................................................................................................................37
Algemeen......................................................................................................................................37
Aansprakelijkheidsgronden..........................................................................................................38
Aansprakelijkheidsvordering........................................................................................................40
Einde.............................................................................................................................................40
Strafrechtelijke verantwoordelijkheid..........................................................................................40
Beperking van de aansprakelijkheid.............................................................................................40
7 Rapportering bij de jaarafsluiting.............................................................41
8 De commissaris.....................................................................................42
Toepassingsgebied...........................................................................................................................42
Opdracht...........................................................................................................................................42
Controle in afwezigheid van een commissaris..................................................................................42
9 De algemene vergadering van aandeelhouders..........................................43
Soorten.............................................................................................................................................43
Bevoegdheden..................................................................................................................................43
Bijeenroeping en informatie.............................................................................................................44
Beslissing AV bijeen te roepen......................................................................................................44
Agenda + email en extra info........................................................................................................44
Termijnen.....................................................................................................................................44
3
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