Inhoudsopgave
A. 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
1
, C.3 De vereniging als actor in het rechtsverkeer....................................................................................................... 23
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
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
3
, 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
4
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller studentaphogeschool. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $12.76. You're not tied to anything after your purchase.