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Anpartsselskaber Efter Loven Af 1996, 1998

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Anpartsselskaber Efter Loven Af 1996, 1998 Anpartsselskaber efter loven af 1996 Søren Friis Hansen Anpartsselskaber efter loven af 1996 Søren Friis Hansen Anpartsselskaber, efter loven af 1996 1. udgave /1. oplag © GadJura, Thomson Information A/S (ITID A/S), København 1998 ISBN 87-607-0484-5 Omslag: Kjeld Brandt Grafisk Tegnestue, København Grafisk tilrettelæggelse: Axel Surland Tryk: AKA-PRINT A/S Mekanisk, fotografisk eller anden gengivelse af denne bog eller dele af den er ikke tilladt ifølge gældende dansk lov om ophavsret. Alle rettigheder forbeholdes. Indholdsfortegnelse Hovedtræk Forord . 13 Kapitel 1. Anpartsselskabets placering i det selskabsretlige univers . 15 Kapitel 2. Stiftelse af anpartsselskaber . 45 Kapitel 3. Ledelse af anpartsselskaber . 57 Kapitel 4. Kreditorbeskyttelse. 81 Kapitel 5. Anpartshavernes rettigheder . 105 Kapitel 6. Erstatningsansvar . 135 Kapitel 7. Fusion, omdannelse og spaltning . 145 Kapitel 8. Anpartsselskabers ophør, likvidation og konkurs. 153 Kapitel 9. Koncernret . 163 Forkortelser . 187 Domsregister . 188 Stikordsregister . 189 Indholdsfortegnelse Detaljeret Kapitel 1. Anpartsselskabets placering i det selskabsretlige univers . 15 1.1. Formålet med fremstillingen . 15 1.1.1 En selvstændig fremstilling af anpartsselskabsretten . 15 1.1.2 De væsentligste ændringer af anpartsselskabsretten. 16 1.2 Definition af et anpartsselskab . 17 1.2.1 Anpartsselskabet er et kapitalselskab . 17 1.2.2 Anpartskapitalen . 18 1.2.3 Begrænset hæftelse for selskabets gæld . 20 1.2.4 Afgrænsning over for andre selskabsformer. 21 1.2.5 Valg af selskabsform . 22 1.3 Anpartsselskabet i historisk og europæisk perspektiv . 24 1.3.1 Anpartsselskabets oprindelse i Tyskland . 24 1.3.2 Anpartsselskabet eksporteres til andre lande . 25 1.3.3 Anpartsselskabet i dansk ret . 26 1.3.4 Die Gesellschaft mit beschränkter Haftung i tysk ret. 27 1.3.5 Aksjeselskapet i norsk ret . 28 1.4 Anpartsselskabets rolle i EU-selskabsretten . 29 1.4.1 Generelt om EU-selskabsretten. 29 1.4.2 EU-direktiver, der gælder for anpartsselskaber. 31 1.4.3 Det europæiske anpartsselskab? . 31 1.4.4 Nordisk selskabsret og EU . 32 1.5 Anpartsselskabsloven af 1996. 33 1.6 Hvad gælder, når en gammel regel er bortfaldet? . 35 1.6.1 Problemet. 35 1.6.2 En ophævet bestemmelse gælder fortsat deklaratorisk. 35 1.6.3 En ophævet bestemmelse gælder fortsat præceptivt. 35 1.6.4 Analogier fra aktieretten . 36 1.6.5 Interessentskabslignende anpartsselskaber . 36 1.6.6 Fremmed ret . 38 1.7 Samspillet mellem aktie- og anpartsselskaber . 39 1.8 International privatret . 41 1.8.1 Hvilke selskaber er underlagt de danske selskabslove? . 41 1.8.2 Koncernretlige aspekter af den internationale privatret . 41 1.8.3 Særligt om etablering af datterselskab i Tyskland . 43 7 Kapitel 2. Stiftelse af anpartsselskaber . 45 2.1 Generelt om stiftelse af anpartsselskaber . 45 2.2 Stiftelsesdokument og vedtægt . 46 2.2.1 Stiftelsesdokumentet . 46 2.2.2 Vedtægterne. 47 2.3 Tegning og indbetaling af anpartskapitalen . 50 2.3.1 Tegning af anpartskapitalen . 50 2.3.2 Indbetaling af anpartskapitalen . 51 2.3.3 Efterfølgende stiftelse . 52 2.4 Anmeldelse af selskabet til Erhvervs- og Selskabsstyrelsen . 53 2.4.1 Tidsfristen for anmeldelse. 53 2.4.2 Retssubjektivitet ved registreringen . 54 2.4.3 Særligt om tinglysning . 54 2.5 Skuffeselskaber . 55 Kapitel 3. Ledelse af anpartsselskaber. 57 3.1 Generelt om ledelsesstrukturen i anpartsselskaber . 57 3.2 Bestyrelsen . 58 3.2.1 Frivillig eller pligtmæssig bestyrelse . 58 3.2.2 Bestyrelsens kompetence . 60 3.2.3 Valg og afskedigelse af bestyrelsens medlemmer. 61 3.2.4 Bestyrelsens virke . 62 3.3 Direktionen . 65 3.4 Medarbejderrepræsentation. 66 3.5 Generelt vedrørende bestyrelsesmedlemmer og direktører . 67 3.6 Tegningsret og fuldmagt . 70 3.6.1 Behov for særlige tegningsregler . 70 3.6.2 Aftaler i selskabets navn . 71 3.6.3 Dokumentation af tegningsretten . 73 3.6.4 Repræsentationsret og tegningsret . 74 3.6.5 Begrænsninger i tegningsretten. 75 3.6.6 Selskabet bindes af tegningsberettigedes handlinger . 76 3.6.7 Fuldmagt og prokura. 78 Kapitel 4. Kreditorbeskyttelse . 81 4.1 Introduktion . 81 4.1.1 Behovet for regler til beskyttelse af kreditorerne . 81 4.1.2 Tilbagebetaling af ulovligt udbetalte midler. 82 4.2 Kapitalforhøjelse . 83 4.2.1 Beslutning om kapitalforhøjelse . 83 8 4.2.2 Anpartshavernes fortegningsret. 86 4.2.3 Konkret eller generel fravigelse af fortegningsretten . 90 4.3 Kapitalnedsættelse. 90 4.3.1 Beslutning om kapitalnedsættelse. 90 4.3.2 Anvendelse af nedsættelsesbeløbet . 91 4.4 Egne anparter. 93 4.4.1 Forbud mod erhvervelse af egne anparter . 93 4.4.2 Undtagelser fra forbudet imod erhvervelse af egne anparter . 94 4.4.3 Erhvervelse af egne anparter som et led i en kapitalnedsættelse . 94 4.5 Udbetaling af udbytte . 95 4.6 Anpartshaverlån og selvfinansiering . 96 4.6.1 Anpartshaverlån. 96 4.6.2 Selvfinansiering. 96 4.7 Kapitaltab . 97 4.7.1 Skærpede regler for kapitaltab i anpartsselskaber. 97 4.7.2 Hvornår foreligger et kapitaltab? . 97 4.7.3 Pligt til retablering af anpartskapitalen eller likvidation. 98 4.8 Ansvarsgennembrud og identifikation . 100 Kapitel 5. Anpartshavernes rettigheder . 105 5.1 Anpartshavernes beslutningskompetence . 105 5.1.1 Generelt om anpartshavernes beslutningskompetence . 105 5.1.2 Generalforsamlingen er selskabets øverste myndighed . 106 5.1.3 Ordinære og ekstraordinære generalforsamlinger . 107 5.1.4 Uegentlige generalforsamlinger . 108 5.1.5 Generalforsamlingsprotokollen. 109 5.2 Egentlige generalforsamlinger . 110 5.2.1 Analogislutninger fra aktieselskabsloven . 110 5.2.2 Indkaldelse og dagsorden . 111 5.2.3 Møderet, taleret og mødeledelse . 113 5.2.4 Anpartshavernes spørgsmålsret. 116 5.2.5 Quorum og inhabilitet . 119 5.3 Stemmeret og beslutninger på generalforsamlingen. 120 5.3.1 Anpartshavernes stemmeret . 120 5.3.2 Tilfælde, hvor stemmeretten ikke kan udøves . 121 5.3.3 Beslutninger træffes med simpelt flertal . 122 5.4 Vedtægtsændringer og indgribende beslutninger . 122 5.4.1 Almindelige vedtægtsændringer . 122 9 5.4.2 Særligt indgribende beslutninger . 124 5.5 Minoritetsbeskyttelse. 125 5.5.1 Formel minoritetsbeskyttelse . 125 5.5.2 Materiel minoritetsbeskyttelse . 126 5.5.3 Frivillig og tvangsmæssig ind- og udløsning . 127 5.5.4 Adgang til at kræve anpartsselskabet opløst? . 129 5.5.5 Anfægtelse af generalforsamlingsbeslutninger. 130 5.6 Anparter. 130 5.6.1 Generelt om anparter. 130 5.6.2 Sikringsakt ved erhvervelse af anparter . 131 5.6.3 Anpartshaverfortegnelsen . 131 5.6.4 Anparters fri omsættelighed . 131 5.6.5 Lighedsgrundsætningen . 132 5.6.6 Anpartshaveroverenskomster . 132 5.7 Særligt om eneanpartshavere. ..
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