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InhoudsopgaveA. Wettelijke context..................................................................................................................................................... 6
A.1 Vennootschappen en verenigingen....................................................................................................................... 6
A.2 wettelijke context................................................................................................................................................... 7
A.2.1 Invloed van het Europese recht op het vennootschapsrecht...........................................................................7
A.2.2 Nationale bronnen van het vennootschaps- en verenigingsrecht....................................................................7
B. de rechtspersonen in het WVV................................................................................................................................ 8
B.1 Begrip rechtspersoon............................................................................................................................................ 8
B.2 Onderscheid tussen vennootschappen en verenigingen.......................................................................................8
B.3 Begrip vennootschap............................................................................................................................................. 9
B.3.1 Welke nationaliteit heeft een vennootschap?.................................................................................................. 9
B.4 Technieken waarvan het vennootschapsrecht gebruik maakt.............................................................................10
B.4.1 De rechtspersoonlijkheid............................................................................................................................... 10
B.4.2 Het afgescheiden vermogen – de inbreng.................................................................................................... 10
B.4.3 De beperkte aansprakelijkheid (gehoudenheid) voor de vennoten...............................................................12
B.4.4 oefening........................................................................................................................................................ 13
B.5 Categorieën van vennootschappen en verenigingen.......................................................................................... 13
B.5.1 Met of zonder rechtspersoonlijkheid.............................................................................................................. 13
B.5.2 Met of zonder beperkte aansprakelijkheid (gehoudenheid)...........................................................................14
B.5.3 Gradaties in de juridische zelfstandigheid van vennootschappen.................................................................14
B.5.4 Personenvennootschappen ↔ eigenvermogenvennootschappen................................................................14
B.6 Kenmerken van de vennootschapsvormen......................................................................................................... 15
B.6.1 De Maatschap............................................................................................................................................... 15
B.6.2 VOF en CommV............................................................................................................................................ 15
B.6.3 de BV............................................................................................................................................................ 16
B.6.4 De CV........................................................................................................................................................... 16
B.6.5 De NV........................................................................................................................................................... 16
B.7 Categoriën van verenigingen............................................................................................................................... 16
B.7.1 Met of zonder rechtspersoonlijkheid.............................................................................................................. 16
B.7.2 Kenmerken van de vereningingen opgenomen in het WVV..........................................................................17
B.8 Bijzonderheden................................................................................................................................................... 17
B.8.1 Genoteerde vennootschappen versus vrije markt......................................................................................... 17
B.8.2 Organisatie van openbaar belang................................................................................................................. 17
B.8.3 Erkenning van vennootschappen.................................................................................................................. 17
B.9 Rechtspersonen die geen vennootschap zijn...................................................................................................... 18
C. De betrokkenen bij vennootschappen – in het kort............................................................................................. 19
C.1 De belangrijkste actoren in het vennootschapsrecht........................................................................................... 19
C.1.1 Oprichters, inschrijvers, stichters.................................................................................................................. 19
C.1.2 Aandeelhouders/vennoten............................................................................................................................ 19
C.1.3 Leden............................................................................................................................................................ 20
C.1.4 Het bestuursorgaan – comités – raad van dagelijks bestuur........................................................................20
C.1.5 Het toezicht................................................................................................................................................... 21
C.1.6 Personeel...................................................................................................................................................... 21
C.2 De vennootschap als actor in het rechtsverkeer................................................................................................. 23
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, C.3 De vereniging als actor in het rechtsverkeer....................................................................................................... 23
D. De effecten............................................................................................................................................................... 24
D.1 Soorten............................................................................................................................................................... 24
D.1.1 aandelen....................................................................................................................................................... 24
D.1.2 Winstbewijzen............................................................................................................................................... 25
D.1.3 Obligaties...................................................................................................................................................... 26
D.1.4 inschrijvingsrechten...................................................................................................................................... 26
D.2 Certificaten.......................................................................................................................................................... 26
D.3 Registers............................................................................................................................................................. 27
D.3.1 algemeen...................................................................................................................................................... 27
D.3.2 Splitsing........................................................................................................................................................ 27
D.4 Bijzonderheden per vennootschapsvorm............................................................................................................ 28
D.4.1 Bv.................................................................................................................................................................. 28
D.4.2 Cv................................................................................................................................................................. 28
D.4.3 nv (art. 7:22 WVV)........................................................................................................................................ 29
D.5 Overdracht.......................................................................................................................................................... 29
D.5.1 overdracht effecten Bv.................................................................................................................................. 29
D.5.2 overdracht effecten Cv.................................................................................................................................. 30
D.5.3 overdracht effecten nv.................................................................................................................................. 31
E. Oprichting................................................................................................................................................................ 32
E.1 Algemeen............................................................................................................................................................ 32
E.1.1 Hoe?............................................................................................................................................................. 33
F. Ontstaan rechtspersoonlijkheid............................................................................................................................. 33
F.1.2 Bekendmaking van de oprichting.................................................................................................................. 34
F.1.3 Handelingen vóór de oprichting..................................................................................................................... 35
F.2 Vennootschappen................................................................................................................................................ 35
F.2.1 Het eigen vermogen bij de oprichting: kapitaal of inbreng.............................................................................35
F.2.2 Verantwoording van het eigen vermogen bij de oprichting: financieel plan...................................................36
F.2.3 Soorten inbreng............................................................................................................................................. 37
G. Normale procedure (art. 5:7, 6:8 en 7:7 WVV)...................................................................................................... 37
H. Afwijkende procedure............................................................................................................................................. 38
I. sanctie....................................................................................................................................................................... 38
I.1.1 Quasi-inbreng................................................................................................................................................. 38
J. Normale procedure.................................................................................................................................................. 39
K. afwijkende procedure............................................................................................................................................. 39
L. Sancties.................................................................................................................................................................... 39
L.1.2 Bv.................................................................................................................................................................. 41
L.1.3 Nv.................................................................................................................................................................. 42
L.1.4 Cv.................................................................................................................................................................. 42
L.1.5 Oprichtersaansprakelijkheid.......................................................................................................................... 43
L.2 Nietigheid van rechtspersonen............................................................................................................................ 43
L.2.1 Vennootschappen.......................................................................................................................................... 43
L.2.2 Verenigingen en stichtingen.......................................................................................................................... 43
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, L.3 uitsmijter.............................................................................................................................................................. 43
M. Het bestuursorgaan................................................................................................................................................ 45
M.1 algemeen............................................................................................................................................................ 45
M.1.1 Rol................................................................................................................................................................ 45
M.1.2 Benoeming................................................................................................................................................... 46
M.1.3 Bezoldiging................................................................................................................................................... 46
M.1.4 Bevoegdheden............................................................................................................................................. 47
M.1.5 Bekendmaking.............................................................................................................................................. 47
M.1.6 Vaste vertegenwoordiger.............................................................................................................................. 48
M.2 Het bestuursorgaan – vennootschappen............................................................................................................ 49
M.2.1 BEstuur BV................................................................................................................................................... 49
M.2.2 NV................................................................................................................................................................ 50
N. Het auditcomité....................................................................................................................................................... 51
O. Het remuneratiecomité........................................................................................................................................... 51
O.1.2 CV................................................................................................................................................................. 52
O.1.3 Tegenstrijdig belang..................................................................................................................................... 53
O.2 Vertegenwoordiging............................................................................................................................................ 56
O.2.1 BV (art. 5:73, §2 WVV)................................................................................................................................. 56
O.2.2 NV – monistisch bestuursorgaan (art. 7:93, §2 WVV)..................................................................................57
O.2.3 Vertegenwoordiging door het orgaan van dagelijks bestuur.........................................................................58
O.3 het bestuursorgaan – verenigingen en stichtingen.............................................................................................. 59
O.3.1 VZW.............................................................................................................................................................. 59
O.3.2 IVZW............................................................................................................................................................. 59
O.3.3 stichtingen..................................................................................................................................................... 60
O.3.4 tegenstrijdig belang....................................................................................................................................... 60
O.4 Het bestuursorgaan - Vrijwaring van continuïteit................................................................................................. 60
O.5 Aansprakelijkheid................................................................................................................................................ 60
O.5.1 Algemeen..................................................................................................................................................... 60
O.5.2 Aansprakelijkheidsgronden........................................................................................................................... 62
A. aansprakelijkheid t.o.v. de vennootschap............................................................................................................ 63
B. Aansprakelijkheid t.o.v. derden............................................................................................................................. 63
A. Kennelijk grove fout die heeft bijgedragen tot het faillissement........................................................................66
B. Faillissement met personen betrokken bij eerdere faillissementen of vereffeningen met sociale schulden. 67
C. Faillissement na wrongful trading......................................................................................................................... 67
A. niet-betaling van btw.............................................................................................................................................. 67
B. niet-betaling bedrijfsvoorheffing........................................................................................................................... 68
A. Einde van de aansprakelijkheid............................................................................................................................. 69
B. banden tussen en grootte van vennootschappen en verenigingen...................................................................71
B.1 banden tussen vennootschappen........................................................................................................................ 71
B.1.1 controle Art. 1:14, §1 WVV............................................................................................................................ 71
B.1.2 moeder -dochter............................................................................................................................................ 71
B.1.3 consortium..................................................................................................................................................... 72
B.1.4 verbonden vennootschap.............................................................................................................................. 72
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, B.1.5 geassocieerde vennootschappen.................................................................................................................. 73
B.1.6 7.1.6. Deelneming en deelnemingsverhouding.............................................................................................73
B.1.7 deelneming en deelnemingsverhouding........................................................................................................ 73
B.1.8 belang van deze begrippen........................................................................................................................... 74
B.2 grootte van vennootschappen............................................................................................................................. 74
B.2.1 categorieën van vennootschappen en groepen............................................................................................ 74
B.2.2 microvennootschappen................................................................................................................................. 74
B.2.3 kleine vennootschappen............................................................................................................................... 74
B.2.4 groep van beperkte omvang.......................................................................................................................... 75
B.2.5 overschrijding van de criteria......................................................................................................................... 75
B.3 grootte van verenigingen en stichtingen.............................................................................................................. 75
C. Rapportering bij de jaarafsluiting.......................................................................................................................... 76
C.1 Vennootschappen............................................................................................................................................... 76
C.1.1 Jaarrekening................................................................................................................................................. 76
C.1.2 Resultaatverwerking..................................................................................................................................... 77
C.1.3 Jaarverslag................................................................................................................................................... 78
C.1.4 Geconsolideerde jaarrekening en jaarverslag...............................................................................................78
C.1.5 Bekendmaking.............................................................................................................................................. 79
C.1.6 Sancties........................................................................................................................................................ 79
C.2 Verenigingen en stichtingen................................................................................................................................ 79
C.2.1 boekhouding van verenigingen en stichtingen.............................................................................................. 79
C.2.2 bekendmakingen en sancties........................................................................................................................ 79
D. De commissaris...................................................................................................................................................... 81
D.1 Toepassingsgebied............................................................................................................................................. 81
D.2 Opdracht............................................................................................................................................................. 81
D.3 Benoeming.......................................................................................................................................................... 81
D.4 Duur van de opdracht.......................................................................................................................................... 81
D.5 Bevoegdheden en verplichtingen........................................................................................................................ 82
D.6 Verslaggeving..................................................................................................................................................... 82
D.7 Bekendmaking.................................................................................................................................................... 82
D.8 Aansprakelijkheid................................................................................................................................................ 82
D.9 Controle in afwezigheid van een commissaris.................................................................................................... 82
D.9.1 VENNOOTSCHAPPEn................................................................................................................................. 83
D.9.2 VERENIGINGEN: art. 3:103 WVV................................................................................................................ 83
E. De algemene vergadering van de aandeelhouders.............................................................................................. 84
E.1 Vennootschappen............................................................................................................................................... 84
E.1.1 soorten.......................................................................................................................................................... 84
E.1.2 bevoegdheden.............................................................................................................................................. 84
E.1.3 Samenstelling AV.......................................................................................................................................... 85
E.1.4 Bijeenroeping en informatie........................................................................................................................... 85
A. Beslissingen............................................................................................................................................................ 85
B. Agenda, e-mailadres en extra info......................................................................................................................... 85
C. Vorm en termijnen................................................................................................................................................... 85
D. Stukken.................................................................................................................................................................... 86
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