VENNOOTSCHAPSRECHT
Samenvatni g hoofdstukkhkkhen 1 - 18
Studiejaar 2017-2018
Accountancy - fiscaliteit
©Shania Berrevoets
,Inhoud
1. Weteeijkkhe context............................................................................................................................11
1.1 Europa........................................................................................................................................11
2. Vennootscg hap...................................................................................................................................12
2.1 Beirip.........................................................................................................................................12
2.1.1 Aeiemeen.............................................................................................................................12
2.1.2 Afwijkkhende bepaeinien........................................................................................................12
2.2 Cateiorieën van vennootscg happen............................................................................................12
2.2.1 Handeesvennootscg hap <–> buriereijkkhe vennootscg hap.........................................................12
2.2.2 Met of zonder recg htspersooneijkkhg heid...................................................................................13
2.2.4 Personenvennootscg happen versus kkhapitaaevennootscg happen............................................14
2.3 Syntg hese van de vennootscg hapsvormen....................................................................................14
2.4 Bijzonderg heden...........................................................................................................................15
2.4.1 Genoteerde vennootscg happen versus Aeternext en vrije markkht..........................................15
2.4.2 Vennootscg happen met sociaae ooimerkkh..............................................................................15
2.5 Banden tussen vennootscg happen...............................................................................................15
2.5.1 Controee...............................................................................................................................15
2.5.2 Moeder – docg hter................................................................................................................15
2.5.3 Consortum..........................................................................................................................15
2.5.4 verbonden vennootscg happen..............................................................................................16
2.5.5 ieassocieerde vennootscg happen.........................................................................................16
2.5.6 Deeenemini en deeeneminisverg houdini.............................................................................16
2.5.7 beeani van deze beirippen..................................................................................................16
2.6 iroote van de vennootscg happen en iroepen............................................................................16
2.6.1. Cateiorieën van vennootscg happen en iroepen.................................................................16
2.6.2. Microvennootscg happen......................................................................................................16
2.6.3. Keeine vennootscg happen.....................................................................................................16
2.6.4. Groep van beperkkhte omvani..............................................................................................17
2.6.5. Overscg hrijdini van de criteria.............................................................................................17
2.6.6. Aeternateve berekkhenini ieconsoeideerde ieievens (irensievaeeen).................................17
2.7. Recg htspersonen andere dan vennootscg happen........................................................................18
2.7.1 Recg htspersonen...................................................................................................................18
3. De betrokkhkkhenen................................................................................................................................18
3.1. Aandeeeg houders/vennoten........................................................................................................18
3.2. Bestuursoriaan..........................................................................................................................18
SHANIA BERREVOETS 1
, 3.3. Toezicg ht.....................................................................................................................................18
4. De efecten.......................................................................................................................................18
4.1. Soorten......................................................................................................................................18
4.1.1. Aandeeen.............................................................................................................................18
4.1.2. Winstbewijzen....................................................................................................................19
4.1.3. Obeiiates............................................................................................................................19
4.1.4. Warrants.............................................................................................................................19
4.2. Certicaten................................................................................................................................19
4.3. Reiisters (per soort efecten)....................................................................................................19
4.4. Bijzonderg heden per vennootscg hapsvorm..................................................................................20
4.4.1. BVBA...................................................................................................................................20
4.4.2. CVOA en CVBA....................................................................................................................20
4.4.3. NV.......................................................................................................................................21
4.5. Overdracg ht.................................................................................................................................21
4.5.1. BVBA...................................................................................................................................21
4.5.2. CVBA...................................................................................................................................22
4.5.3. NV.......................................................................................................................................22
Casus 2:.........................................................................................................................................23
5. Opricg htni.........................................................................................................................................23
5.1. Hoe?..........................................................................................................................................23
5.1.1. Venn. zonder recg htspersooneijkkhg heid:..................................................................................23
5.1.2. Venn. zonder recg htspersooneijkkhg heid:..................................................................................23
5.1.3. Ing houd opricg htnisakkhte.......................................................................................................24
5.2. Bekkhendmakkhini opricg htni..........................................................................................................24
5.3. Handeeinien vóór opricg htni.....................................................................................................24
5.3.1. Verbintenissen aanieiaan voor een vennootscg hap in opricg htni......................................24
5.3.2. Overname...........................................................................................................................25
5.3.3. Gevoeien niet-overname....................................................................................................25
Casus 3:.........................................................................................................................................25
5.4. Kapitaae......................................................................................................................................25
5.5. Financieee pean...........................................................................................................................25
5.6. Soorten inbreni - Quasi-inbreni...............................................................................................26
5.7. Inbreni van natura....................................................................................................................26
5.7.1. Wat?...................................................................................................................................26
5.7.2. Waarderini d/d opricg hters.................................................................................................26
SHANIA BERREVOETS 2
, 5.7.3. Verioedini van de inbreni.................................................................................................26
5.7.4. Tussenkkhomst bedrijfsrevisor...............................................................................................26
5.7.5. Afwijkkhende procedure........................................................................................................26
5.7.6. (Bijzonder) verseai van de opricg hters..................................................................................26
5.7.7. Taakkh opricg hters bij afwijkkhende procedure:.........................................................................27
5.8. Quasi-inbreni............................................................................................................................27
5.8.1. Waarom?............................................................................................................................27
5.8.2. Beirip - art. 445 W.Venn....................................................................................................27
5.8.3. Tussenkkhomst bedrijfsrevisor...............................................................................................27
5.8.4. Afwijkkhende procedure........................................................................................................27
5.8.5. Taakkh bestuursoriaan..........................................................................................................27
5.8.6. Taakkh bestuursoriaan bij afwijkkhende procedure..................................................................27
5.8.7. Taakkh Aeiemene Veriaderini...............................................................................................27
5.8.8. Openbaarmakkhini verseaien................................................................................................27
5.8.9. Geen procedure - art. 446 W.Venn.....................................................................................27
5.8.10. Gevoeien niet-naeevini procedure art. 447§1 eaatste eid – 528 W.Venn...........................27
5.8.11. Andere sanctes - art. 458 W.Venn...................................................................................27
5.9. BVBA..........................................................................................................................................27
Examenvraai:...............................................................................................................................27
5.9.1. Opricg hters en vennoten BVBA............................................................................................27
5.9.2. S-BVBA................................................................................................................................28
5.9.3. Opricg htni BVBA.................................................................................................................28
5.9.4. Kapitaae BVBA.....................................................................................................................28
5.9.5. Voestortni kkhapitaae BVBA...................................................................................................28
5.10. NV............................................................................................................................................29
5.10.1. Opricg htni NV...................................................................................................................29
5.10.2. Kapitaae NV.......................................................................................................................29
5.10.3. Voestortni kkhapitaae NV.....................................................................................................29
5.11. CVBA........................................................................................................................................30
5.11.1. Opricg htni CV....................................................................................................................30
5.11.2. Kapitaae CVBA...................................................................................................................30
5.11.3. Voestortni CVBA...............................................................................................................30
5.12. Opricg htersaansprakkheeijkkhg heid....................................................................................................30
5.13. Nietig heid opricg htni...............................................................................................................31
Casus 4(tg huis) – 5:.........................................................................................................................31
SHANIA BERREVOETS 3
Samenvatni g hoofdstukkhkkhen 1 - 18
Studiejaar 2017-2018
Accountancy - fiscaliteit
©Shania Berrevoets
,Inhoud
1. Weteeijkkhe context............................................................................................................................11
1.1 Europa........................................................................................................................................11
2. Vennootscg hap...................................................................................................................................12
2.1 Beirip.........................................................................................................................................12
2.1.1 Aeiemeen.............................................................................................................................12
2.1.2 Afwijkkhende bepaeinien........................................................................................................12
2.2 Cateiorieën van vennootscg happen............................................................................................12
2.2.1 Handeesvennootscg hap <–> buriereijkkhe vennootscg hap.........................................................12
2.2.2 Met of zonder recg htspersooneijkkhg heid...................................................................................13
2.2.4 Personenvennootscg happen versus kkhapitaaevennootscg happen............................................14
2.3 Syntg hese van de vennootscg hapsvormen....................................................................................14
2.4 Bijzonderg heden...........................................................................................................................15
2.4.1 Genoteerde vennootscg happen versus Aeternext en vrije markkht..........................................15
2.4.2 Vennootscg happen met sociaae ooimerkkh..............................................................................15
2.5 Banden tussen vennootscg happen...............................................................................................15
2.5.1 Controee...............................................................................................................................15
2.5.2 Moeder – docg hter................................................................................................................15
2.5.3 Consortum..........................................................................................................................15
2.5.4 verbonden vennootscg happen..............................................................................................16
2.5.5 ieassocieerde vennootscg happen.........................................................................................16
2.5.6 Deeenemini en deeeneminisverg houdini.............................................................................16
2.5.7 beeani van deze beirippen..................................................................................................16
2.6 iroote van de vennootscg happen en iroepen............................................................................16
2.6.1. Cateiorieën van vennootscg happen en iroepen.................................................................16
2.6.2. Microvennootscg happen......................................................................................................16
2.6.3. Keeine vennootscg happen.....................................................................................................16
2.6.4. Groep van beperkkhte omvani..............................................................................................17
2.6.5. Overscg hrijdini van de criteria.............................................................................................17
2.6.6. Aeternateve berekkhenini ieconsoeideerde ieievens (irensievaeeen).................................17
2.7. Recg htspersonen andere dan vennootscg happen........................................................................18
2.7.1 Recg htspersonen...................................................................................................................18
3. De betrokkhkkhenen................................................................................................................................18
3.1. Aandeeeg houders/vennoten........................................................................................................18
3.2. Bestuursoriaan..........................................................................................................................18
SHANIA BERREVOETS 1
, 3.3. Toezicg ht.....................................................................................................................................18
4. De efecten.......................................................................................................................................18
4.1. Soorten......................................................................................................................................18
4.1.1. Aandeeen.............................................................................................................................18
4.1.2. Winstbewijzen....................................................................................................................19
4.1.3. Obeiiates............................................................................................................................19
4.1.4. Warrants.............................................................................................................................19
4.2. Certicaten................................................................................................................................19
4.3. Reiisters (per soort efecten)....................................................................................................19
4.4. Bijzonderg heden per vennootscg hapsvorm..................................................................................20
4.4.1. BVBA...................................................................................................................................20
4.4.2. CVOA en CVBA....................................................................................................................20
4.4.3. NV.......................................................................................................................................21
4.5. Overdracg ht.................................................................................................................................21
4.5.1. BVBA...................................................................................................................................21
4.5.2. CVBA...................................................................................................................................22
4.5.3. NV.......................................................................................................................................22
Casus 2:.........................................................................................................................................23
5. Opricg htni.........................................................................................................................................23
5.1. Hoe?..........................................................................................................................................23
5.1.1. Venn. zonder recg htspersooneijkkhg heid:..................................................................................23
5.1.2. Venn. zonder recg htspersooneijkkhg heid:..................................................................................23
5.1.3. Ing houd opricg htnisakkhte.......................................................................................................24
5.2. Bekkhendmakkhini opricg htni..........................................................................................................24
5.3. Handeeinien vóór opricg htni.....................................................................................................24
5.3.1. Verbintenissen aanieiaan voor een vennootscg hap in opricg htni......................................24
5.3.2. Overname...........................................................................................................................25
5.3.3. Gevoeien niet-overname....................................................................................................25
Casus 3:.........................................................................................................................................25
5.4. Kapitaae......................................................................................................................................25
5.5. Financieee pean...........................................................................................................................25
5.6. Soorten inbreni - Quasi-inbreni...............................................................................................26
5.7. Inbreni van natura....................................................................................................................26
5.7.1. Wat?...................................................................................................................................26
5.7.2. Waarderini d/d opricg hters.................................................................................................26
SHANIA BERREVOETS 2
, 5.7.3. Verioedini van de inbreni.................................................................................................26
5.7.4. Tussenkkhomst bedrijfsrevisor...............................................................................................26
5.7.5. Afwijkkhende procedure........................................................................................................26
5.7.6. (Bijzonder) verseai van de opricg hters..................................................................................26
5.7.7. Taakkh opricg hters bij afwijkkhende procedure:.........................................................................27
5.8. Quasi-inbreni............................................................................................................................27
5.8.1. Waarom?............................................................................................................................27
5.8.2. Beirip - art. 445 W.Venn....................................................................................................27
5.8.3. Tussenkkhomst bedrijfsrevisor...............................................................................................27
5.8.4. Afwijkkhende procedure........................................................................................................27
5.8.5. Taakkh bestuursoriaan..........................................................................................................27
5.8.6. Taakkh bestuursoriaan bij afwijkkhende procedure..................................................................27
5.8.7. Taakkh Aeiemene Veriaderini...............................................................................................27
5.8.8. Openbaarmakkhini verseaien................................................................................................27
5.8.9. Geen procedure - art. 446 W.Venn.....................................................................................27
5.8.10. Gevoeien niet-naeevini procedure art. 447§1 eaatste eid – 528 W.Venn...........................27
5.8.11. Andere sanctes - art. 458 W.Venn...................................................................................27
5.9. BVBA..........................................................................................................................................27
Examenvraai:...............................................................................................................................27
5.9.1. Opricg hters en vennoten BVBA............................................................................................27
5.9.2. S-BVBA................................................................................................................................28
5.9.3. Opricg htni BVBA.................................................................................................................28
5.9.4. Kapitaae BVBA.....................................................................................................................28
5.9.5. Voestortni kkhapitaae BVBA...................................................................................................28
5.10. NV............................................................................................................................................29
5.10.1. Opricg htni NV...................................................................................................................29
5.10.2. Kapitaae NV.......................................................................................................................29
5.10.3. Voestortni kkhapitaae NV.....................................................................................................29
5.11. CVBA........................................................................................................................................30
5.11.1. Opricg htni CV....................................................................................................................30
5.11.2. Kapitaae CVBA...................................................................................................................30
5.11.3. Voestortni CVBA...............................................................................................................30
5.12. Opricg htersaansprakkheeijkkhg heid....................................................................................................30
5.13. Nietig heid opricg htni...............................................................................................................31
Casus 4(tg huis) – 5:.........................................................................................................................31
SHANIA BERREVOETS 3
