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Hoorcollege 7 Maatschap
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Hoorcollege 7 Maatschap
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Hoorcollege 7 MaatschapProf. Klaassen
Kenmerk rechtspersoonlijkheid : eigen vermogen. Je kan een
aandeel leveren. Het voorstel van 2002 is gebaseerd op: Maeijer en
in 1972 op basis van Van der Grinten.
Medisch specialisten
- huisartsen
- fysiotherapeuten
- apothekers
Casus maatschap:
Voor 1 januari 1987
Vader X
Zoon : Y > sinds 1983
Werknemer: Z
Werknemer: W : sinds 1985
Y, Z, W hebben BV’s opgericht
Is dit een maatschap? 7A:1655 BW
- Overeenkomst ? ja
- Samenwerking? : staat niet expliciet in de wet
- Inbreng : inbreng
- Verdeling van voordeel : ja winst + voorschot
X
Beheer BV
A
BV Z Y M
praktijk
ZYM een maatschap? Ja, volgens de HR wel. 2 september 2011 JOR
2011/361
- Geen expliciete schriftelijke ovk voor aanwezigheid maatschap
nodig.
- Feitelijke situatie leidt tot kwalificatie van de maatschap.
- De omstandigheden vullen de noodzakelijke elementen van de
maatschap in.
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