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Samenvatting vennootschapsrecht met opgeloste oefeningen

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Dit is een samenvatting van vennootschapsrecht. Dit document omvat voornamelijk de notities uit de les aangevuld met de powerpoints. Ook heb ik het boek er zoveel als mogelijk proberen in te verwerken. Ik heb met deze samenvatting 15/20 gehaald in eerste zit.

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  • August 3, 2024
  • 101
  • 2023/2024
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Vennootschapsrecht
Inhoudsopgave

1 Wettelijke context ................................................................................................................ 5

2 De rechtspersonen in het WVV .............................................................................................. 6

Het begrip rechtspersoon............................................................................................................ 6

Onderscheid tussen vennootschappen en verenigingen ................................................................. 7

Begrip vennootschap .................................................................................................................. 7

Categorieën van vennootschappen en verenigingen ....................................................................... 8

Kenmerken van de vennootschapsvormen ...................................................................................10
Maatschap, kenmerken................................................................................................................... 11
Vof en CommV ................................................................................................................................ 11
Besloten vennootschap .................................................................................................................. 13
Coöperatieve vennootschap ........................................................................................................... 13
Naamloze vennootschap ................................................................................................................ 13

Rechtspersonen die geen vennootschap zijn ................................................................................13

3 De betrokkenen bij vennootschappen...................................................................................13

Oprichters en inschrijvers ..........................................................................................................13

Aandeelhouders/vennoten .........................................................................................................14

Het bestuursorgaan ...................................................................................................................14

Het toezicht ..............................................................................................................................15

4 De effecten .........................................................................................................................15

Categorieën vs soorten ..............................................................................................................15
Aandelen ........................................................................................................................................ 16
Winstbewijzen ................................................................................................................................ 17
Obligaties ....................................................................................................................................... 18
Inschrijvingsrechten ....................................................................................................................... 18

Certificaten ..............................................................................................................................19

Registers ..................................................................................................................................19

Bijzonderheden van de voornaamste vennootschapsvormen .........................................................20
BV ................................................................................................................................................... 20
CV .................................................................................................................................................. 21
NV .................................................................................................................................................. 22

Overdracht van de effecten ........................................................................................................23
BV ................................................................................................................................................... 23
CV .................................................................................................................................................. 25
NV .................................................................................................................................................. 25

,2

5 Oprichting ...........................................................................................................................26

Algemeen.................................................................................................................................26
Hoe richt je een vennootschap op? ................................................................................................. 27
Bekendmaking van de oprichting .................................................................................................... 28
Handelingen voor de oprichting ...................................................................................................... 28

Venootschappen.......................................................................................................................30
Het eigen vermogen bij de oprichting: kapitaal of inbreng................................................................ 30
Verantwoording van het eigen vermogen bij de oprichting: het financieel plan ............................... 31
Soorten inbreng .............................................................................................................................. 32
Inbreng in natura ............................................................................................................................. 33
Inbreng in nijverheid........................................................................................................................ 34
Quasi-inbreng ................................................................................................................................. 34
BV ................................................................................................................................................... 36
NV .................................................................................................................................................. 37
CV .................................................................................................................................................. 38
Oprichtersaansprakelijkheid ........................................................................................................... 38

Nietigheid van rechtspersonen ...................................................................................................39
Venootschappen ............................................................................................................................ 39

6 Het bestuursorgaan .............................................................................................................39

Algemeen.................................................................................................................................39
Rol .................................................................................................................................................. 40
Benoeming ..................................................................................................................................... 40
Bezoldiging ..................................................................................................................................... 41
Bevoegdheden ................................................................................................................................ 41
Vertegenwoordiging ........................................................................................................................ 43
Bekendmaking ................................................................................................................................ 45
Vaste vertegenwoordiger ................................................................................................................. 45

Vennootschappen .....................................................................................................................46
Bestuur bij een BV ........................................................................................................................... 46
Bestuur bij een NV .......................................................................................................................... 48
CV .................................................................................................................................................. 51
Tegenstrijdig belang ........................................................................................................................ 52

Vrijwaring van continuïteit ..........................................................................................................55

Aansprakelijkheid......................................................................................................................56
Algemeen ....................................................................................................................................... 56
Aansprakelijkheidsgronden ............................................................................................................. 56
Aansprakelijkheidsvordering ........................................................................................................... 59
Einde van de aansprakelijkheid ....................................................................................................... 60
Beperking van de aansprakelijkheid ................................................................................................ 60
Strafrechtelijke verantwoordelijkheid .............................................................................................. 61

7 De commissaris ..................................................................................................................61

Toepassingsgebied ....................................................................................................................61

Opdracht .................................................................................................................................62

, 3

Benoeming ...............................................................................................................................62

Duur van de opdracht ................................................................................................................63

Bevoegdheden en verplichtingen ................................................................................................63

Verslaggeving ...........................................................................................................................63

Bekendmaking ..........................................................................................................................64

Aansprakelijkheid van de commissaris ........................................................................................64

Controle in afwezigheid van een commissaris ..............................................................................64

8 De algemene vergadering van aandeelhouders (bij vennootschappen) ...................................65

Soorten algemene vergaderingen ................................................................................................65

Bevoegdheden..........................................................................................................................65

Samenstelling...........................................................................................................................66

Bijeenroeping en ter beschikking stellen informatie .......................................................................66
Beslissing tot bijeenroeping ............................................................................................................ 66
Agenda, mailadres en extra info ...................................................................................................... 67
Vorm en termijnen .......................................................................................................................... 67
Stukken .......................................................................................................................................... 68

Organisatie AV ..........................................................................................................................69

Stemrecht ................................................................................................................................70

Uitoefening stemrecht ...............................................................................................................72
Effectieve vergadering ..................................................................................................................... 72
Schriftelijke vergadering.................................................................................................................. 72

Jaarvergadering.........................................................................................................................72

Wijziging statuten ......................................................................................................................74

Wijziging voorwerp of doel(en) VN ...............................................................................................74

Bekendmakingen ......................................................................................................................74

9 Wijzigingen aan en behoud van eigen vermogen in BV, CV en NV.............................................74

Bijkomende inbrengen en terugnemingen in een BV of CV ..............................................................74
Algemeen ....................................................................................................................................... 74
Uitgifte van nieuwe effecten als gevolg van bijkomende inbrengen in een BV .................................. 75
Het voorkeurrecht in de BV.............................................................................................................. 76
Bijkomende inbrengen in een CV..................................................................................................... 76
Terugneming van gedane inbrengen ................................................................................................ 76

Kapitaalverhoging in een NV .......................................................................................................76
Algemeen ....................................................................................................................................... 76
Grondvoorwaarden ......................................................................................................................... 77
Uitgifte van aandelen beneden de fractiewaarde van de bestaande aandelen ................................. 78
Het voorkeurrecht ........................................................................................................................... 79
Het toegestane kapitaal .................................................................................................................. 79
Uitgiftepremie ................................................................................................................................. 80

, 4

Kapitaalvermindering in een NV ..................................................................................................81
Algemeen ....................................................................................................................................... 81
Bescherming SE’ers ........................................................................................................................ 82
Reserve voorzienbaar verlies........................................................................................................... 83
Daling kapitaal beneden wettelijk minimum.................................................................................... 83

Verkrijging van eigen effecten .....................................................................................................84
Inleiding .......................................................................................................................................... 84
Voorwaarden NV ............................................................................................................................. 85
Gevolgen NV ................................................................................................................................... 85
Vervreemding NV ............................................................................................................................ 85
Sancties NV .................................................................................................................................... 86
Verkrijging eigen effecten BV ........................................................................................................... 86
Gevolgen bezit eigen effecten in de BV ............................................................................................ 86
Sancties BV .................................................................................................................................... 86
Te verschaffen informatie ................................................................................................................ 86

De resultaatsbestemming ..........................................................................................................86
Algemeen ....................................................................................................................................... 86
Mogelijke resultaatsverwerkingen ................................................................................................... 87
Jaarrekening ................................................................................................................................... 87
Wettelijke reserve in de NV ............................................................................................................. 88
Uitkeringen in een NV ...................................................................................................................... 88
Uitkeringen in de BV en de CV ......................................................................................................... 89
Interimdividend in de NV ................................................................................................................. 91
Uitkeringen door het bestuursorgaan in de BV en de CV .................................................................. 91
Uittreding of uitsluiting ten laste van het vennootschapsvermogen in de BV en CV ......................... 92

Alarmbelprocedure ...................................................................................................................93
In de NV .......................................................................................................................................... 93
In de BV CV ..................................................................................................................................... 94

Ontbinding op vordering van derden. ...........................................................................................95

10 De ontbinding en vereffening ................................................................................................95

Algemeen.................................................................................................................................95

Gronden van ontbinding .............................................................................................................95
De vrijwillige ontbinding .................................................................................................................. 95
De ontbinding van rechtswege ........................................................................................................ 95
De gerechtelijke ontbinding ............................................................................................................ 95

Voorstel tot vrijwillige ontbinding .................................................................................................96

Ontbinding en vereffening in één akte ..........................................................................................96

De vereffening ..........................................................................................................................96
Algemeen ....................................................................................................................................... 96
Benoeming van de vereffenaar ........................................................................................................ 97
Bevoegdheden van de vereffenaar .................................................................................................. 97
Verslaggeving tijdens de vereffening................................................................................................ 97
Verplichte bijeenroeping van de algemene vergadering ................................................................... 98
Betaling van de schuldeisers........................................................................................................... 98

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