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Kommanditselskab Eller Partnerselskab Copenhagen Business School - 2013 Cand.merc.aud Kandidatafhandling Kommanditselskab eller Partnerselskab Forfatter: Erling Kyed Cpr-nr. ******-**** ______________________ Vejleder: Professor Søren Friis Hansen Afleveret: 05-12-2013 Anslag: 129.857 Sider: 77 Censor:_________________________ 1 Forfattererklæring 2 Indhold Forfattererklæring ................................................................................................................................ 2 1. Resume ............................................................................................................................................. 7 2. Problemformulering ......................................................................................................................... 8 2.1. Overordnet formål ..................................................................................................................... 8 2.2. Synsvinkel ................................................................................................................................. 8 2.3. Målgruppe ................................................................................................................................. 8 2.4. Det valgte emne ........................................................................................................................ 8 2.5 Præcisering af problemformuleringen ....................................................................................... 9 2.6. Afgrænsninger ........................................................................................................................... 9 2.7. Terminologi ............................................................................................................................. 10 2.8. Metode- og modelvalg ............................................................................................................ 10 3. Erhvervsaktivitet i Danmark .......................................................................................................... 11 3.1. Indledning ............................................................................................................................... 11 3.2. Registreringspligt .................................................................................................................... 11 3.3. Driftsformer ............................................................................................................................ 11 3.3.1. Aktieselskab (A/S) ........................................................................................................... 12 3.3.2. Anpartsselskab (ApS) ...................................................................................................... 12 3.3.3. Iværksætterselskab (IVS) ................................................................................................. 12 3.3.4. Partnerselskab (P/S) ......................................................................................................... 13 3.3.5. Interessentskab ................................................................................................................. 13 3.3.6. Kommanditselskab ........................................................................................................... 13 3.3.7. Virksomhed med begrænset ansvar ................................................................................. 14 3.3.8. Andelsselskab................................................................................................................... 14 3.3.9. Enkeltmandsvirksomhed .................................................................................................. 14 3.3.10. Partsrederi ...................................................................................................................... 15 4. Kommanditselskaber ...................................................................................................................... 16 4.1. Historik.................................................................................................................................... 16 4.2. Lovregulering .......................................................................................................................... 17 4.3. Erhvervsbegrænsninger ........................................................................................................... 18 4.4. Selskabsdeltagerne .................................................................................................................. 19 4.4.1. Komplementaren .............................................................................................................. 19 3 4.4.2. Kommanditisten ............................................................................................................... 27 4.5. Stiftelse/Vedtægter .................................................................................................................. 28 4.5.1. Formkrav/kontraktfrihed .................................................................................................. 28 4.5.2. Anbefalet indhold ............................................................................................................. 28 4.6. Ledelsesform ........................................................................................................................... 29 4.7. Kapitalforhold ......................................................................................................................... 30 4.7.1. Resthæftelse ..................................................................................................................... 31 4.7.2. Kapitalnedsættelse ........................................................................................................... 32 4.7.3. Handel .............................................................................................................................. 33 4.8. Registrering ............................................................................................................................. 33 4.9. Retsevne .................................................................................................................................. 35 4.10. Omdannelse ........................................................................................................................... 36 4.10.1. Konfusion ....................................................................................................................... 36 4.11. Skat........................................................................................................................................ 37 4.12. Regnskabsaflæggelse ............................................................................................................ 37 5. Partnerselskaber ............................................................................................................................. 39 5.1. Historik.................................................................................................................................... 39 5.2. Lovregulering .......................................................................................................................... 42 5.2.1. De særlige partnerselskabsparagraffer ............................................................................. 42 5.3. Erhvervsbegrænsninger ........................................................................................................... 43 5.4. Selskabsdeltagerne .................................................................................................................. 44 5.4.1. Komplementaren .............................................................................................................. 44 5.4.2. Kommanditisten ............................................................................................................... 45 5.5. Stiftelse/Vedtægter .................................................................................................................. 46 5.5.1. Formkrav .......................................................................................................................... 46 5.6. Ledelsesform ........................................................................................................................... 48 5.6.1. Generalforsamling ............................................................................................................ 48 5.6.2. Ledelse ............................................................................................................................. 49 5.7. Kapitalforhold ......................................................................................................................... 51 5.8. Registrering ............................................................................................................................. 56 5.8.1. 2 ugers frist....................................................................................................................... 56 5.8.2. Dokumentation ................................................................................................................. 56 4 5.9. Retsevne .................................................................................................................................. 56 5.10. Omdannelse ........................................................................................................................... 57 5.10.1. Specielt for A/S til P/S ..................................................................................................
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