Dit document omvat alle ppt's + bijhorende notities en verduidelijkingen van het vak ondernemingrecht. Er zit ook een volledige inhoudstabel ingewerkt van het vak om een duidelijk overzicht van de materie weer te geven.
Met dit document slaagde ik eerste zit.
Algemene inleiding: ........................................................................................................................................ 7
Evolu&e van het economische recht ................................................................................................................... 7
Overzicht ........................................................................................................................................................ 7
Historiek: het wetboek van koophandel ............................................................................................................. 8
Het begrip “koopman” ................................................................................................................................... 8
Het begrip “daden van koophandel” ............................................................................................................. 8
Aanverwante begrippen uit het handelsregister ................................................................................................ 9
Het begrip “handelszaak of handelsfonds”.................................................................................................... 9
1. het begrip “onderneming” en zijn toepassingsrelevan;e ........................................................................... 10
WER eerste fase (2013-2014) – achtergrond: ................................................................................................... 10
Algemeen ..................................................................................................................................................... 10
WER tweede fase (2017-2018) ......................................................................................................................... 10
Op zich in twee Bjden .................................................................................................................................. 10
RaBo legis: aandacht ondernemingsbegrip ................................................................................................. 10
Het begrip “onderneming” ............................................................................................................................... 11
Overkoepelend (vigerend) ........................................................................................................................... 11
DivergenBes in het WER blijven bestaan: .................................................................................................... 12
FuncBonele definiBe .................................................................................................................................... 12
Verschillende definiBes gehanteerd in het WER .......................................................................................... 13
DivergenBes buiten het WER ....................................................................................................................... 13
Analyse vigerend ondernemingsbegrip ............................................................................................................ 14
Vennootschapsbestuurder = onderneming? ............................................................................................... 14
Uitsmijter .......................................................................................................................................................... 17
AnBpode = consument ................................................................................................................................ 17
2. de ondernemingsrechtbank ...................................................................................................................... 18
De ondernemingsrechtbank ............................................................................................................................. 18
Situering binnen hoven en rechtbanken (piramidestructuur) ..................................................................... 18
Situering binnen hoven en rechtbanken ...................................................................................................... 18
Een geeigende rechtbank ............................................................................................................................ 18
Historische schets: (niet zo belangrijk) ........................................................................................................ 19
EvoluBe: ....................................................................................................................................................... 19
Eigenheid van ondernemingsrecht (vergelijk met burgerlijk recht) ............................................................. 19
Hybride samenstelling: ................................................................................................................................ 20
Rechters in ondernemingszaken .................................................................................................................. 20
Rechters in ondernemingszaken .................................................................................................................. 21
EvoluBe – achtergrond ................................................................................................................................. 21
EvoluBe – vigerend recht ............................................................................................................................. 21
Bevoegdheid ................................................................................................................................................ 22
Bevoegdheid voorziXer................................................................................................................................ 22
3. Een aantal courante ondernemingsverplich;ngen ..................................................................................... 24
Rechtsgevolgen van de kwalifica&e als onderneming ...................................................................................... 24
Inschrijving in de KBO ....................................................................................................................................... 24
Algemeen ..................................................................................................................................................... 24
Toepassingsgebied raBone peronae ............................................................................................................ 24
InrichBng van de KBO .................................................................................................................................. 26
Inschrijving in de KBO .................................................................................................................................. 27
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, Parenthesis: de oorspronkelijke gegevensverzameling................................................................................ 27
Toekenning en gebruik ................................................................................................................................. 28
Onvolledige inschrijving ............................................................................................................................... 28
Bezit van een bank- of postrekening ................................................................................................................. 29
VerplichBng en sancBe................................................................................................................................. 29
Taalgebruik ....................................................................................................................................................... 30
Overzicht ...................................................................................................................................................... 30
Uiteindelijk beguns&gde (Ul&mate Beneficial Owner = UBO)........................................................................... 30
Algemeen ..................................................................................................................................................... 30
Begrip:.......................................................................................................................................................... 30
Welke informaBe ......................................................................................................................................... 31
DocumentaBeplicht ..................................................................................................................................... 32
SancBe: ........................................................................................................................................................ 32
4. Een aantal courante ondernemingsverplich;ngen: de boekhouding .......................................................... 33
De boekhoudregels ........................................................................................................................................... 33
Achtergrond - ontstaan ................................................................................................................................ 33
Achtergrond -bronnen ................................................................................................................................. 35
De jaarrekeningsplicht ...................................................................................................................................... 38
Begrippenkader ........................................................................................................................................... 38
De boekhoudplicht ............................................................................................................................................ 45
Begrippenkader ........................................................................................................................................... 45
Toepassingsgebied ....................................................................................................................................... 46
De jaarrekeningsplicht ...................................................................................................................................... 47
Toepassingsgebied ....................................................................................................................................... 47
De boekhoudregels: .......................................................................................................................................... 48
Algemene regels inzake boekhouding - jaarrekening .................................................................................. 48
Algemene regels inzake boekhouding: ........................................................................................................ 49
Algemene verplichBngen voor de jaarrekening: ......................................................................................... 50
A. Belang van de waarderingsregels ............................................................................................................ 50
B. Vaststelling van de waarderingsregels ..................................................................................................... 50
C. Formaliteiten en openbaarmaking .......................................................................................................... 51
D. Algemene beginselen inzake waardering ................................................................................................ 51
E. Het beginsel van de historische kostprijs (= prijs waaraan je het oorspronkelijk hebt gekocht).............. 52
Boekhoudkundige en consolida&emethodiek ................................................................................................... 54
Boekhoudmethodiek: .................................................................................................................................. 54
Waarderingstechniek: .................................................................................................................................. 55
Waarderingsmethodiek – herwaarderingen ................................................................................................ 55
Waarderingsmethodiek – afschrijvingen (= tegenpool van herwaarderingsmeerwaarden) ....................... 55
Waarderingmethodiek -waarderverminderingen ........................................................................................ 56
Waarderingsmethodiek - waardering in consoldaBe .................................................................................. 56
ConsoldaBemethodiek................................................................................................................................. 56
Toepassinggebied consoldaBeplicht ............................................................................................................ 56
ConsolidaBemethodiek ................................................................................................................................ 57
ConsolidaBemethoden ................................................................................................................................ 58
Herstructureringen (= fusie of splising): ...................................................................................................... 58
Structuur + inhoud van de jaarrekening ........................................................................................................ 60
AZakening........................................................................................................................................................ 60
Situering ........................................................................................................................................................... 60
Structuur ........................................................................................................................................................... 60
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