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2. Onderwerp cursus ................................................................................................................................. 2
3. Wetgeving ............................................................................................................................................. 2
3.1. Opbouw wetboek ................................................................................................................................ 2
3.2. WVV: Wet 23 maart 2019 .................................................................................................................... 4
3.3. K.B. en fiscale wet................................................................................................................................ 4
3.4. Oude wetgeving ................................................................................................................................... 4
9. Rechtspersoon of niet? ........................................................................................................................ 20
9.1. 3 mogelijkheden gekoppeld aan vorm van aansprakelijkheid ......................................................... 21
9.1.1. Geen rechtspersoon met onbeperkte aansprakelijkheid .............................................................. 21
9.1.2. Wel rechtspersoon met standaard beperkte en soms onbeperkte aansprakelijkheid ................. 21
a) Beperkte aansprakelijkheid ........................................................................................................... 21
b) Onbeperkte aansprakelijkheid ...................................................................................................... 22
9.2. Moment van verwerving rechtpersoonlijkheid ................................................................................ 22
9.3. Tegenwerpelijk maken ...................................................................................................................... 23
10. Soorten vennootschapsvormen ....................................................................................................... 24
10.1. Vennootschappen met onbeperkte aansprakelijkheid = personenvennootschappen ................... 24
10.1.1. Inleidend ................................................................................................................................... 24
10.1.2. Algemene kenmerken ............................................................................................................... 24
10.1.3. Toepasselijke wetgeving ........................................................................................................... 25
10.1.4. Het bestuur ............................................................................................................................... 26
a) Interne en externe relatie ............................................................................................................. 26
b) Beherende vennoten ..................................................................................................................... 27
c) Zaakvoerders benoemd ................................................................................................................. 27
d) Duur mandaat................................................................................................................................ 28
e) Bezoldiging .................................................................................................................................... 28
f) Ontslag........................................................................................................................................... 28
g) Plichten .......................................................................................................................................... 29
h) Aansprakelijkheid: zie later (bij BV, NV, CV) .................................................................................. 29
i) Vertegenwoordiging voor rechtshandelingen ............................................................................... 30
I. Hoedanigheid ............................................................................................................................ 30
II. Legitimatie ................................................................................................................................ 31
III. Bevoegdheid ............................................................................................................................. 31
IV. Indien onbevoegd ..................................................................................................................... 32
1. Bekrachtiging ....................................................................................................................... 32
2. Vertrouwensleer .................................................................................................................. 33
3. Persoonlijke aansprakelijkheid vertegenwoordiger ............................................................. 34
j) Toerekening rechtsfeiten van onrechtmatige dade, “innerlijke feiten” ........................................ 34
I. Aangestelden ............................................................................................................................ 34
II. Lasthebbers............................................................................................................................... 35
III. Organen .................................................................................................................................... 36
1. Belang kwalificatie ............................................................................................................... 37
2. Organen als uitvoeringsagent .............................................................................................. 38
3. Slinkende relevantie orgaantheorie ..................................................................................... 38
10.1.5. Soorten vennootschappen met onbeperkte aansprakelijkheid................................................ 40
a) Vennootschap met onbeperkte aansprakelijkheid zonder rechtspersoonlijkheid = de maatschap
40
I. Kenmerken................................................................................................................................ 40
II. Varianten op de maatschap ...................................................................................................... 42
1. Tijdelijke vennootschap ....................................................................................................... 42
2. Stille vennootschap .............................................................................................................. 43
3. Impact wet ondernemingsrecht........................................................................................... 43
II
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