Company Law: Articles

Enforcement of a liquidation decision, finality, appeal and postponement of enforcement; checking the judgment, collection steps and the current interest system.

The appointment, powers, fee and supervision of transactions of a liquidator in a simple partnership, explained together with how the role differs from a court-appointed expert and a trustee.

How are contributions, profit and loss, management, representation and withdrawal provisions arranged in a simple partnership agreement? Formal requirements and a document checklist.

How are POS revenues, inventory use and expenses between termination and actual handover separated? A settlement guide for the former and the new business activity.

Does a partner’s death end a simple partnership? Continuation clauses, representation of the heirs, disclaimer of the inheritance, liquidation and calculation of the departing partner’s share.

Joint and several liability for simple partnership debts, the right parties, objection in enforcement and attachment. The position of the creditor and the partners in light of current decisions.

Time limit for objecting to a liquidation report, incomplete accounts, double offsetting and faulty valuation; document table, supplementary report and new expert requests.

Inheritance of company shares: limited and joint-stock companies, foreign heir, share register, real value and current Court of Cassation decisions.

Conditions for return from liquidation, the 60 percent capital majority, the limit on distributions to partners, registration documents and key distinctions for resuming operations.

Removal of a liquidator and liability for damages: shareholder and creditor actions, direct loss, notice, deposits, evidence and time limits.

Collecting from a company in liquidation: notice, bank and notary deposit, lawsuit, enforcement, mediation and precautionary attachment. The meaning of the three-month period and the documents.

Shareholder rights where a limited or joint-stock company does not pay dividends: annulment of a non-distribution resolution, collection of an accrued receivable, mediation, interest and limitation.

Company revival and supplementary liquidation: time limits, parties, forgotten assets, tax and social security debts and the effects of recent Constitutional Court rulings.

Conditions for appointing a special auditor in joint-stock and limited liability companies, shareholding thresholds, the 30-day and three-month distinction, court application, the report and costs.

Liability of shareholders, managers and the liquidation officer for tax and SGK debts: share transfers, deregistration, the 15-day period for payment orders and defense documents.

Damages action against a company manager or board member: company loss, proof, discharge, six-month period, limitation and mediation requirements.

Review the conditions for removing a limited company manager: just cause, defendants, evidence, limits on management authority, trustees and interim injunctions.

Information requests, inspection of books, refusal and silence deadlines in limited liability and joint-stock companies; the roles of the general assembly, the court, company secrets and proof.

The closing process for a limited or joint-stock company: the decision, three creditor notices, the three-month wait, documents, costs, and the steps from the final balance sheet to deletion.

Annulment of a general meeting resolution in joint-stock and limited companies: three-month deadline, recorded dissent, nullity, effect rule and stay of execution.