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Samenvatting rechtspersonenrecht
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samenvatting inclusief voorbeelden gegeven tijdens de les. Hier en daar nog wat foutjes want is een nieuwe SV. Verbeterde versie inc.
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RECHTSPERSONENRECHTInhoudsopgave
1. POWERPOINT 1.............................................................................................................................9
1.1. INLEIDING..................................................................................................................................10
1.2. VENNOOTSCHAP, VERENIGING EN STICHTING.....................................................................................10
1.2.1. VENNOOTSCHAP..............................................................................................................................10
1.2.2. VERENIGING...................................................................................................................................10
1.2.3. STICHTING......................................................................................................................................10
1.3. SCHEMA....................................................................................................................................10
1.4. VOORNAAMSTE KENMERKEN VENNOOTSCHAP...................................................................................11
1.4.1. PRIVAATRECHTELIJKE ORGANISATIEVORMEN..........................................................................................11
1.4.1.1. Organisatie..............................................................................................................................11
1.4.1.2. Onderneming...........................................................................................................................12
1.4.1.2.1. Onderneming in het WER.....................................................................................................12
1.4.1.3. Andere ondernemingsdefinities?.............................................................................................12
1.4.2. ONDERNEMING- VENNOOTSCHAP.......................................................................................................12
1.4.2.1. Illustratie: Mededingingsrecht in groepen van vennootschappen...........................................13
1.5. DEFINITIES.................................................................................................................................13
1.5.1. VENNOOTSCHAP..............................................................................................................................13
1.5.2. VERENIGING...................................................................................................................................14
1.5.3. STICHTING......................................................................................................................................14
1.5.4. INBRENG........................................................................................................................................14
1.5.5. (WINST)UITKERING.........................................................................................................................14
1.6. HET NUT VAN VENNOOTSCHAPPEN..................................................................................................15
1.6.1. FISCALE OPMERKING........................................................................................................................16
1.7. FUNCTIES VAN HET VENNOOTSCHAPSRECHT.......................................................................................16
1.8. MEERLAGIGE REGULERING.............................................................................................................16
1.9. CATEGORIËN VAN VENNOOTSCHAPPEN.............................................................................................17
1.9.1. RECHTSPERSOON OF NIET?................................................................................................................17
1.9.1.1. Verkrijging van de rechtspersoonlijkheid.................................................................................18
1.9.1.2. Scheidingsprincipe...................................................................................................................18
1.9.1.3. EntITY shielding.......................................................................................................................18
1.9.1.4. Owner shielding.......................................................................................................................18
1.9.2. GRADATIES VAN VERMOGENSAFSCHEIDING...........................................................................................19
1.9.3. BEPERKTE OF ONBEPERKTE AANSPRAKELIJKHEID.....................................................................................19
1.9.3.1. Onbeperkte aansprakelijkheid.................................................................................................20
1.9.3.2. Beperkte aansprakelijkheid.....................................................................................................20
1.10. INDIVIDUELE RECHTSVORMEN (VENNOOTSCHAPPEN).........................................................................20
1.10.1. PERSONENVENNOOTSCHAP..............................................................................................................20
1.10.1.1. Maatschap.............................................................................................................................20
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,1.10.1.1.1. Soorten maatschappen.......................................................................................................21
1.10.1.1.2. Impact wet ondernemingsrecht.........................................................................................22
1.10.1.2. VOF........................................................................................................................................22
1.10.1.3. Commanditaire vennootschap...............................................................................................22
1.10.2. KAPITAALVENNOOTSCHAPPEN..........................................................................................................23
1.10.2.1. BV..........................................................................................................................................23
1.10.2.2. NV..........................................................................................................................................23
1.10.2.3. CV..........................................................................................................................................24
1.10.2.3.1. CV onder het WVV..............................................................................................................24
1.10.2.3.2. Blijvende kenmerken CV.....................................................................................................25
1.10.2.3.3. Erkende CV.........................................................................................................................25
1.10.2.4. Erkende vennootschap (SE)...................................................................................................25
1.11. TAALGEBRUIK PRAKTIJK...............................................................................................................26
1.12. VERENIGINGEN.........................................................................................................................26
1.12.1. INTEGRATIE IN HET WVV................................................................................................................26
1.12.2. ONDERSCHEID MET VENNOOTSCHAP.................................................................................................27
1.12.3. FEITELIJKE VERENIGINGEN................................................................................................................27
1.12.3.1. Functionele rechtspersoonlijkheid.........................................................................................27
1.12.4. VERENIGINGEN MET RECHTSPERSOONLIJKHEID.....................................................................................27
1.12.4.1. Verwerving rechtspersoonlijkheid.........................................................................................28
1.12.5. WETTELIJKE SPECIALITEIT VZW........................................................................................................28
1.12.5.1. Geen winstuitkering...............................................................................................................28
1.12.5.2. Sanctie wettelijke specialiteit................................................................................................28
1.13. STICHTING...............................................................................................................................29
1.13.1. PRIVATE STICHTING........................................................................................................................29
1.13.1.1. Asset lock...............................................................................................................................29
1.13.1.2. Certificering...........................................................................................................................29
1.13.1.3. Belangeloos doel?..................................................................................................................30
1.13.2. OPENBARE STICHTING.....................................................................................................................30
1.14. OPBOUW WETBOEK...................................................................................................................30
2. POWERPOINT 2 – GELDIGHEIDSVEREISTEN VOOR ALLE VENNOOTSCHAPPEN.............................31
2.1. VOLDOENDE GELDIG VERBODEN OPRICHTERS......................................................................................31
2.1.1. GELDIGE TOESTEMMING...................................................................................................................32
2.1.2. WIE KAN TOESTEMMEN?..................................................................................................................32
2.1.3. GELDIGE TOESTEMMING BIJ MINDERJARIGEN?.......................................................................................33
2.1.4. ECHTGENOTEN?..............................................................................................................................33
2.1.4.1. Wie kan inbreng doen?............................................................................................................34
2.1.5. WILSGEBREKEN...............................................................................................................................35
2.2. INBRENGEN................................................................................................................................35
2.2.1. WIE KAN INBRENGEN?.....................................................................................................................35
2.2.2. SOORTEN INBRENGEN?.....................................................................................................................36
2.2.2.1. Wantrouwig tegenover inbreng in nijverheid..........................................................................36
2.2.3. EIGENDOM VS. GENOT......................................................................................................................36
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,2.2.4. HOE INBRENGEN?............................................................................................................................37
2.2.4.1. Volstorting (levering)...............................................................................................................38
2.2.5. RISICOVERDELING EN VRIJWARING......................................................................................................39
2.2.5.1. Eigendom (koop – verkoop).....................................................................................................39
2.2.5.2. Genotsinbreng.........................................................................................................................39
2.2.5.3. Nijverheid inbreng...................................................................................................................40
2.2.6. VERMOGEN EN KAPITAAL..................................................................................................................40
2.2.7. KAPITAAL.......................................................................................................................................40
2.2.8. EIGEN VERMOGEN...........................................................................................................................41
2.3. GELDIG VOORWERP.....................................................................................................................41
2.4. WINSTVERDELINGSOOGMERK.........................................................................................................41
2.4.1. WINSTVERDELING............................................................................................................................42
2.4.2. VERBOD VAN LEEUWENBEDING..........................................................................................................42
3. POWERPOINT 3 – OPRICHTING EN RECHTSPERSOONLIJKHEID .....................................................43
3.1. VENNOOTSCHAPPEN MET RECHTSPERSOONLIJKHEID.............................................................................43
3.1.1. FASEN IN DE OPRICHTING..................................................................................................................44
3.1.2. GESCHRIFTVEREISTE.........................................................................................................................44
3.1.3. INHOUD OPRICHTINGSAKTE................................................................................................................45
3.1.4. OPENBAARMAKING..........................................................................................................................45
3.1.4.1. Andere openbaar te maken gegevens.....................................................................................45
3.1.5. GEVOLGEN PUBLICATIE IN HET BS.......................................................................................................46
3.1.6. INSCHRIJVING IN DE KBO..................................................................................................................46
3.1.7. VZW............................................................................................................................................47
3.1.8. PRECONSTITUTIEF HANDELEN.............................................................................................................47
3.1.8.1. Bevrijding promotor................................................................................................................47
3.1.9. NIETIGHEID VENNOOTSCHAP..............................................................................................................48
3.1.9.1. Beperking nietigheid................................................................................................................48
3.1.9.2. Processueel..............................................................................................................................49
3.1.9.3. Vervolg nietigheid....................................................................................................................49
3.1.9.4. Nietigheid VZW........................................................................................................................49
3.2. IDENTIFICATIE VAN RECHTSPERSONEN...............................................................................................49
3.2.1. DE VENNOOTSCHAPSNAAM...............................................................................................................49
3.2.2. DE ZETEL.......................................................................................................................................50
3.2.2.1. Belang van de zetel..................................................................................................................50
3.2.2.2. Statutaire zetelleer..................................................................................................................50
3.2.2.2.1. Anti misbruik bepaling..........................................................................................................51
3.2.2.3. Verplaatsing zetel....................................................................................................................51
4. POWERPOINT 4 – BESTAAT NIET?................................................................................................52
5. POWERPOINT 5 – VERMOGENSVORMING BIJ OPRICHTING (BV, NV EN CV).................................52
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, 5.1. ALGEMEEN.................................................................................................................................53
5.1.1. KAPITAALVENNOOTSCHAP.................................................................................................................53
5.1.2. BELANG EU – RICHTLIJN...................................................................................................................53
5.1.3. TOEPASSELIJKE NORMEN...................................................................................................................53
5.1.3.1. Intern reglement......................................................................................................................53
5.2. AANVANGSVERMOGEN.................................................................................................................53
5.2.1. INLEIDING......................................................................................................................................54
5.2.2. NV (KAPITAAL)...............................................................................................................................54
5.2.2.1. Functies...................................................................................................................................54
5.2.2.1.1. Bepaling van de aandeelhoudsrechten.................................................................................54
5.2.2.1.2. Schuldeisersbescherming.....................................................................................................55
5.2.2.2. Voorbeelden............................................................................................................................56
5.2.2.3. Twijfels over nut?....................................................................................................................56
5.2.3. BV EN CV (INGEBRACHT EIGEN VERMOGEN).........................................................................................56
5.3. OMVANG AANVANGSVERMOGEN....................................................................................................57
5.3.1.1. Financieel plan.........................................................................................................................57
5.4. VORMING KAPITAAL/EIGEN INGEBRACHT VERMOGEN BIJ OPRICHTING......................................................58
5.4.1. VERSLAGEN INBRENG IN NATURA........................................................................................................58
5.4.1.1. Doelstelling controle inbreng in natura...................................................................................58
5.4.2. INBRENG IN NATURA ZONDER VERSLAG................................................................................................58
5.4.3. INBRENG VAN NIJVERHEID.................................................................................................................59
5.4.4. QUASI-INBRENG (NV)......................................................................................................................59
5.5. VOLSTORTING.............................................................................................................................60
5.5.1. ALGEMENE REGELS..........................................................................................................................60
5.5.2. LATERE VOLSTORTING.......................................................................................................................60
5.6. REGELS AANGAANDE INSCHRIJVINGEN..............................................................................................60
5.7. OPRICHTERSAANSPRAKELIJKHEID.....................................................................................................62
5.8. WIE IS OPRICHTER?.....................................................................................................................62
5.8.1. ALGEMEEN.....................................................................................................................................62
5.8.2. KENMERKEN...................................................................................................................................62
5.8.3. SOORTEN.......................................................................................................................................63
6. POWERPOINT 6 – DE FINANCIËRING (EFFECTEN).........................................................................64
6.1. BRONNEN..................................................................................................................................64
6.1.1. FINANCIERING VENNOOTSCHAP..........................................................................................................64
6.1.2. SOORTEN INVESTEERDERS/FINANCIERINGSBRONNEN...............................................................................65
6.2. CATEGORIËN VAN EFFECTEN...........................................................................................................65
6.2.1. AANDELEN.....................................................................................................................................65
6.2.2. OBLIGATIES....................................................................................................................................66
6.2.3. CONVERTEERBARE OBLIGATIES...........................................................................................................66
6.2.4. INSCHRIJVINGSRECHTEN (WARRANTS)..................................................................................................66
6.2.5. CERTIFICATEN.................................................................................................................................67
6.3. CATEGORIEËN NAAR VORM............................................................................................................68
6.3.1. SOORTEN.......................................................................................................................................68
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