Mutoro wevatungamiriri muNetherlands (bestuurdersaansprakelijkheid) hausi mutemo wekuti kambani, kwete munhu ari kuitsigira, ine zvikwereti zvayo. Inouya mumhando shoma dzakatsanangurwa zvakajeka: mutoro wemukati kukambani pasi pechikamu 2:9 cheDutch Civil Code, mutoro kune vanokweretesa mumhosva pasi pechikamu 6:162, mutoro kune pfuma yekubhuroka nekuda kwekutarisira kusina kunaka pasi pechikamu 2:248 na2:138, uye mutoro wepamutemo wemitero isina kubhadharwa nemipiro yepensheni. Rudzi rumwe nerumwe rune chiyero charwo, uye munenge mese muri mazviri munhu anonyorera anofanira kuratidza kuzvidzwa kukuru, kwete kungoti chisarudzo chakabuda zvakaipa.
Zvinorehwa nemhosva yevatungamiriri, uye zvazvisingaite
Dutch BV kana NV isangano repamutemo rine midziyo yaro nezvisungo zvaro. Mutungamiriri anoita chibvumirano muzita rekambani anosunga kambani, kwete ivo pachavo, uye mukweretesi ane invoice isingabhadharwe anofanira kutarisa kukambani. Mutoro wevatungamiriri ndizvo zvinoitika kana nzvimbo iyoyo yekutanga ikabviswa nekuti director pachake akaita nenzira isingagamuchirwi nemutemo.
Dare Repamusorosoro rakaisa muganho wepamusoro uye rinouchengeta ipapo. Kunze kwemitemo chaiyo, director ndiye chete ane mhosva kana paine mhosva yakakura yemunhu (ernstig persoonlijk verwijt), ichitongwa zvichienderana nemamiriro ese enyaya. Mutemo iwoyo uripo nechikonzero: director vanofanira kutora njodzi dzekutengeserana, uye kambani inokundikana haisiyo yega humbowo hwekutadza. Kuona zviri shure hakusi bvunzo; izvo director ane hunyanzvi uye anoshanda zvine musoro angadai akaita munzvimbo imwe chete panguva imwe chete.
Misiyano miviri inoronga nyaya yese. Yekutanga iri pakati pemhosva yemukati, inokweretwa kukambani, uye mhosva yekunze, inokweretwa kune vanokweretesa, vatungamiriri vemitero kana pfuma yekubhuroka. Yechipiri iri pakati pemhosva inobva pakukanganisa, uko munhu anokwereta anofanira kuratidza kutsoropodzwa, uye mitemo yepamutemo inodzosera mutoro weuchapupu kana basa repamutemo raregeredzwa. Vatungamiriri vazhinji vanopedzisira vava nemhosva pachavo vanosvika ipapo nenzira yechipiri pane kuburikidza nekuita zvakaipa.
Ndiani anoverengwa semutungamiriri
Kugadzwa zviri pamutemo ndiyo nzira yakajairika, asi haisi iyo yega. Mutungamiriri wepamutemo anogadzwa nemusangano mukuru kana neboka rakasarudzwa muzvinyorwa, rakanyoreswa muCommercial Register, uye ane mabasa ese kubva panguva yekugadzwa. Kunyoresa humbowo hwechinzvimbo, kwete kwachinobva: mumwe munhu akagadzwa asi asina kumbonyoreswa achiri mutungamiri, uye mumwe munhu akasiya basa anoramba ari pachena kwenguva yaakashanda.
Mutemo weDutch unosvika padanho repamusoro pebhodhi repamutemo nenzira nhatu dzinokosha. Pasi pechikamu 2:248 ndima 7 yeCivil Code, munhu akasarudza kana kuti akaronga pamwe chete mutemo wekambani sekunge aive director anobatwa se director nekuda kwehurongwa hwekubhuroka. Muedzo ndewekuti munhu iyeye akatora here simba rekutungamira uye akaisa mutemo, pamwe chete nebhodhi repamutemo kana kuti panzvimbo paro; mugovani anobatanidzwa, mukweretesi ane simba rekutonga, kana kambani huru inotungamira kambani yayo inogona kuwira mairi, uye zita rekambani haridiwi kana kukwana.
Chinyorwa 2:11 cheMutemo weVanhu chinovhara mumwe mukaha. Kana mutungamiriri ari iye pachake sangano repamutemo, mutoro wesangano iroro unobva pavatungamiriri varo pamwe chete, uye cheni iyoyo inoramba ichikwira kusvika munhu chaiye asvika. Saka, kupindira kambani ine munhu pachake hakudzivirire munhu ari shure kwayo kubva pamhosva yevatungamiriri; kunochinja mapepa, kwete kuratidzwa. Vatungamiriri vevatariri vane hurongwa hwavo, vane mabasa ekutarisira uye mazano anoongororwa nechiyero chimwe chete chekuzvidza, uye sezvo Mutemo weManagement and Supervision of Legal Entities wakatanga kushanda musi wa1 Chikunguru 2021, mitemo pamusoro pemhosva, kupesana kwezvido uye mabhodhi etier imwe chete inoshanda kumasangano, masangano nemakambani pamwe chete nemakambani.
Mutoro wemukati kukambani
Chinyorwa 2:9 cheMutemo weVanhu chinoda kuti director wese aite basa raakapihwa nemazvo, uye chinoita kuti ave nemhosva kukambani nekuda kwemigumisiro yekushanda zvisina kunaka kunze kwekunge pasina kutsoropodzwa kukuru kunogona kuitwa. Nekuti manejimendi ibasa revanhu vose, pokutangira ndechekuti bhodhi rese rine mutoro, uye director wega wega anoda kutiza mhosva anofanira kuratidza kuti kukundikana hakusi ivo uye kuti havana kuregeredza mukutora matanho ekudzivirira migumisiro yacho. Kunyarara muimba yebhodhi hakusi kudzivirira; kusabvumirana kwakanyorwa, kunoteverwa nezviito, dzimwe nguva ndizvo zvinoita.
Chikumbiro ichi ndechekambani, zvinoreva kuti chinounzwa nebhodhi idzva, nemutsivi mushure mekutora simba, kana nemutariri ari kubhuroka achishandisa kodzero dzekambani. Chisarudzo chekusunungurwa (kubvisa mari) chakapihwa nemusangano mukuru chinoganhurira kuburitswa pachena, asi mukati mekambani chete uye chete pane zvaionekwa kumusangano kubva kumaakaundi neruzivo rwakapihwa; hachisunge vanokweretesa kana mutariri, uye hachifukidze zvakavanzwa. Nekuti rudzi urwu rwemhosva rune mutemo warwo wenyaya uye dziviriro yarwo, tinorubata zvakasiyana muchinyorwa chedu pamusoro pemhosva yevatungamiriri vemukati pasi pechinyorwa 2:9 cheCivil Code.
Mutoro kune vanokweretesa kunze kwekubhuroka
Mukweretesi ane chikumbiro chisina kubhadharwa anogona kumhan'arira director pachake nekuda kwemhosva pasi pechikamu 6:162 cheCivil Code, asi chete kana maitiro emutungamiriri wacho asiri pamutemo kune mukweretesi iyeye. Mutemo weDutch unobvuma maitiro maviri anodzokororwa, ese ari maviri anoda kuzvidzwa zvakanyanya.
Chekutanga kupinda muzvisungo panzvimbo yekambani uku uchiziva, kana kuti uchifanira kunzwisisa, kuti kambani haizokwanisi kuita uye haizopi nzira yekutsiva kukuvara kunokonzerwa nazvo. Iyi ndiyo mamiriro ezvinhu akataurwa neDare Repamusorosoro mukutongwa kwaBeklamel, uye inotsanangura kuti nei nguva yekupa chibvumirano ichikosha zvikuru: kuodha zvinhu muvhiki risati rasvika kubhuroka kusingadzivisiki chiito chakasiyana nekuraira zvinhu nepo kununurwa kuchiripo zvechokwadi. Humbowo hwemazuva ano hwezvaiziva uye zvaitarisirwa nebhodhi panguva iyoyo, zvakaita sekufanotaura kwemari nemaminitsi, ndizvo zvinosarudza nyaya idzi.
Chechipiri kushata kwekubhadhara kana kudzoserwa kwemari: kukonzera kana kubvumira kambani kukundikana kuita zvayaigona kunge yaita, kana kubvisa pfuma iyo mukweretesi angadai akadzoserwa kubva mairi. Kubhadhara kwekusarudza ndiko kunonyanya kurwadza. Kambani iri mumatambudziko ine rusununguko rwekusarudza kuti ndevapi vanokweretesa yainobhadhara, asi rusununguko irworwo runodzikira zvakanyanya kana sarudzo yaitwa yekumisa bhizinesi, uye kubhadhara makambani akabatana kana vatungamiriri pachavo ukuwo vanhu vechitatu vachisiya vasina kubhadharwa ndeimwe yenzira dzakavimbika dzekukwezva mutoro wemunhu.
Muganho wacho wakakwira zvechokwadi, uye unoshanda munzira dzese dziri mbiri. Mutungamiriri anotaurirana zvakasimba, anotamba mutambo wekutengesa unokundikana, kana kuti asina kunyatsogona pabasa haasi iye pachake ane mhosva kune vanokweretesa nekuda kweizvozvo chete. Mabatirwo edu akakura ezvirongwa zveboka uye mutoro unogona kutevera mukati mavo anotsanangurwa mugwara redu remhosva dzemakambani nedzeboka.
Mutoro wekubhuroka nekuda kwekutarisira kusina kunaka
Iyi ndiyo nzira inogumisa mabasa. Pasi pechinyorwa 2:248 cheMutemo weVanhu weBV, uye chinyorwa 2:138 cheNV, director wega wega ane mutoro wemari pamwe chete uye mumwe nemumwe nekuda kwekushomeka kwemari mubhuroko apo bhodhi rakaita basa raro zvisina kunaka uye kuti kusashanda zvakanaka kwaive chikonzero chikuru chekubhuroka. Chikumbiro ichi chinounzwa nemutariri, achimiririra vakweretesi pamwe chete, uye chinotarira shure mumakore matatu apfuura kubhuroka.
Chinoita kuti hurumende ive yakasimba haisi mwero asi fungidziro dzakabatana nemabasa maviri epamutemo. Kana bhodhi rikatadza kuchengeta zvinyorwa zvakakodzera sezvinodiwa nechikamu 2:10, kana rikakundikana kuburitsa maakaundi egore mukati menguva yemutemo pasi pechikamu 2:394, kusaita basa rekutarisira kwakashata kunosimbiswa nemutemo, uye zvinofungidzirwawo kuti ichi chaive chikonzero chikuru chekubhuroka. Zuva rekupedzisira rekuburitsa imwedzi gumi nemiviri mushure mekupera kwegore rezvemari, uye kunyorwa kwefaira kwanonoka kwemazuva mashoma kwagara kuchionekwa sekukundikana kusingakoshi. Mutungamiriri akatarisana nechikumbiro anofanira kuratidza kuti chimwe chikonzero chekunze chakaderedza kambani, chinova chinzvimbo chakaoma kupfuura kukakavadzana nezvekuti manejimendi aive akanaka here.
Dziviriro dziripo uye dzakakodzera kutorwa zvakakomba. Mutungamiriri wega wega anogona kupukunyuka mutoro nekuratidza kuti kushanda zvisina kunaka hakuna kukonzerwa navo uye kuti havana kuregeredza pakutora matanho ekudzivirira migumisiro yacho, izvo zvinotangazve nekuramba kwakanyorwa uye kutora matanho pane kusavapo. Dare rinogonawo kuderedza huwandu hwemari, richitarisa hunhu uye kukomba kwekukundikana, nzira iyo kubhuroka kwakaitwa nayo uye nguva yakagara, uye rinogona kuderedza mugove wemutungamiriri wega wega. Kutyorwa kudiki kwebasa rekuburitsa mabhuku kunogona kuregererwa zvachose kana kukundikana kusingakoshi.
Migumisiro miviri inoenderana nehurongwa uhwu. Mutariri anogona kukumbira kubviswa kwemutungamiriri wehurumende (bestuursverbod) pasi peBankruptcy Act, kwemakore anosvika mashanu, kana director akanzi ane mhosva, akambova nemhosva yekubiridzira, kana kuti akambobatanidzwa mukubhuroka kakawanda; munhu asina mvumo haagone kugadzwa semutungamiriri kana mutariri wechero sangano repamutemo reDutch. Uye kana maitiro acho achienda kupfuura kusashanda zvakanaka kusvika pakukanganisa vane chikwereti nemaune, mhosva yemhosva inoonekwa, yatinotaura nezvayo munyaya yedu pamusoro pekubiridzira kwekubhuroka.
Mutoro wemitero isina kubhadharwa uye mipiro yepensheni
Musungo unowanzoonekwa muDutch hauna chekuita nekutonga asi une chekuita nezuva rekupedzisira. Pasi pechikamu 36 cheMutemo weKuunganidzwa kweMitero yeHurumende wa1990, director wekambani isingakwanise kubhadhara mutero wemuhoro, VAT nedzimwe mari dzemitero anofanira kuzivisa Tax and Customs Administration nezvekusakwanisa kubhadhara. Chiziviso ichi chinofanira kunyorwa, musimboti mukati memavhiki maviri mushure mezuva raifanira kubhadharwa mutero, uye chinofanira kutsanangura mamiriro acho ezvinhu.
Mugumisiro wekutadza kuita izvi wakanyanya kuipa. Kana chiziviso chacho chakaitwa nemazvo uye nenguva, vane masimba emitero vanogona kungopa mutungamiriri mhosva kana vakaratidza kuti kusabhadhara kwacho kwakakonzerwa nehutungamiriri husina kunaka mumakore matatu chiziviso chisati chaitwa. Kana chiziviso chisina kuitwa, kana kuti chakaitwa kunonoka kana kuti chisina kukwana, mutemo unofunga kuti kusabhadhara kwacho kwakakonzerwa nehutungamiriri husina kunaka, uye mutungamiriri anongobvumidzwa kuramba fungidziro iyoyo mushure mekunge aona kuti kukundikana kuzivisa kwaisava mhosva yavo. Muchokwadi, chipingamupinyi chechipiri ichocho hachiwanzogadziriswa. Mutemo wakafanana unoshanda kune mipiro isina kubhadharwa kumari yepensheni yeindasitiri yese.
Zvinhu zviviri zvinoshanda zvinotevera. Chekutanga, chiziviso hachisi kubvuma kusakwanisa kubhadhara uye hachikonzere kubhuroka; idanho rekutonga rinochengetedza dziviriro yako, uye rinofanira kuitwa nekukurumidza kana dambudziko rekubhadhara rave kufanotaurwa pane mushure mekunge chiyeuchidzo chasvika. Chechipiri, kambani yapinda muhurongwa hwekubhadhara ichiri kuda kutarisa chinzvimbo chenguva imwe neimwe inotevera. Pakurapa mitero pachako unofanirwa kubvunza kubva kumupi wezano wako wemitero; dambudziko redu pano mutoro unonamira kumutungamiriri.
Zvimwe zviratidzo zvinoshorwa nevatungamiriri
Kupfuura mitemo mina mikuru, mitemo yakati wandei inobatanidza mutoro kune maitiro chaiwo. Maakaundi egore anotsausa, nhamba dzenguva pfupi kana mushumo wegore zvinoisa vatungamiriri pamhosva kune chero ani zvake anorasikirwa nekuvimba nazvo, pasi pezvakanyorwa muBhuku rechipiri rinotaura nezveruzivo rwemari rwakaburitswa. Vatungamiriri vanogona kuva nemhosva pachavo kana kambani ikatyora zvisungo pasi pemutemo wechikamu mumaindasitiri anotongwa akadai semabasa emari, hutano uye kuchengetedzeka kwechikafu, uye mutemo wezvakatipoteredza unobatanidza mabasa ayo kune avo vanosarudza maitiro ekambani.
Kufumurwa kwemhosva inzira yakasiyana inoenderana nezvose izvi. Sangano repamutemo rinogona kupara mhosva, uye pasi pechikamu 51 cheCriminal Code avo vakarayira maitiro kana kuti vakatungamira pairi vanogona kupomerwa mhosva pamwe chete nekambani. Izvi zvinoreva kuti director anogona kutarisana nekuferefetwa kwemhosva, semuenzaniso, mhosva dzezvakatipoteredza, hutsotsi kana kutyorwa kwemitemo yezvirango, ukuwo zvichemo zvehurumende zvichiri kuitwa. Matanho maviri aya ane humbowo hwakasiyana uye mhedzisiro dzakasiyana, uye chirevo chakaitwa mune imwe chinogona kushandiswa mune imwe, ndosaka zvichifanira kurongeka kubva pakutanga.
Kusawirirana kwezvido kunofanirwa kutaurwa nezvako nekuti mutemo wakachinja uye unowanzo shandiswa zvisirizvo. Mutungamiriri ane zvido zvake zvakananga kana zvisina kunanga zvinopesana nezvido zvekambani haafanire kutora chikamu mukukurukurirana nekuita sarudzo panyaya iyoyo. Sarudzo yacho inozotorwa nevatungamiriri vasara, kana, kana vese vakasawirirana, nebhodhi revatariri kana musangano mukuru. Kusateerera mutemo hakuiti kuti chisarudzo chakaitwa kune vechitatu chisashande, asi chinhu chakasimba mukukumbira mhosva gare gare, uye zviri nyore kutevedzera kana chikanyorwa mumaminitsi.
Chii chinoderedza njodzi yacho?
Matanho ekudzivirira anoshanda ndeekutonga kwete ekuchenjera. Chengeta zvinyorwa zvinodiwa nemutemo, munzvimbo iyo kodzero nezvisungo zvekambani zvinogona kusimbiswa chero nguva, uye isa maakaundi egore mukati menguva yekupedzisira gore rega rega pasina kusarudzika. Nyora zvisarudzo zvebhodhi, kunyanya zvakaoma, kusanganisira ruzivo rwaiva nebhodhi uye dzimwe nzira dzaraifunga; maminetsi iwayo ndiwo humbowo hunotonga nyaya yekutsoropodza kwakakomba makore anotevera. Nyora nguva iyo kusawirirana kwezvido kunomuka uye kuti kwakagadziriswa sei. Kana kambani iri pasi pekumanikidzwa kwemari, wedzera kuwanda kwemisangano yebhodhi, chengetedza fungidziro dziripo, uye tora sarudzo yakanyorwa yekuti kuramba uchitengeserana kunodzivirirwa here.
Dziviriro yekondirakiti neinishuwarenzi ine kukosha chaiko asi kushoma. Inishuwarenzi yevatungamiriri nevakuru inovhara mari dzekudzivirira nekukuvadzwa mukati memiganhu yayo uye inowanzo bvisa kusazvibata nemaune uye hutsotsi; mamiriro emutemo, zuva rekudzoka uye chifukidziro chekutanga mushure mekubva zvine basa kupfuura mari yemusoro wekambani yakavimbiswa. Chikwereti chiri muzvinyorwa kana muchibvumirano chemanejimendi chinogona kubhadhara director nekuda kwezvikumbiro, asi hachikwanise kufukidza mutoro wechinangwa kana kusangwarira nemaune, uye hachina basa kana kambani yakabhuroka. Chibvumirano chemanejimendi chinotsanangura basa nemiganhu yaro humbowo hunobatsira, kwete nhoo.
Kusiya basa kunoda nzira imwecheteyo yekugadzwa. Kusiya basa nekunyora, iva nechokwadi chekuti kusiya basa kwagamuchirwa nesangano rine hunyanzvi, uye tarisa kuti Commercial Register yakagadziridzwa, nekuti munhu achiri kunyoreswa ndiye achatanga ataurwa naye uye achafanira kuratidza kuti akabva riini. Kumbira kuti basa rigadziriswe: chii chabviswa pabasa, chii chichiripo, uye chii chinofukidza inishuwarenzi. Magweta edu emhosva nemagweta emakambani anobata mibvunzo iyi nguva nenguva, uye ongororo pfupi usati watora kana kusiya chigaro chebhodhi yakachipa kupfuura chikumbiro.
Zvekuita kana chikumbiro chasvika
Zvikumbiro zvemhosva dzevatungamiriri zvinowanzotanga netsamba, kubva kumukweretesi, kubva kuvakuru vemitero kana kubva kumutariri atanga kuferefeta. Usazvipindure wega uye usasaina chero chinhu chinobvuma mhosva. Zivisa kambani yako yeinishuwarenzi nekukasika, nekuti kunonoka kuzivisa ipfungwa yekuramba kuvharwa, uye chengetedza faira: maminetsi, maakaundi, tsamba, kufanotaura, zvirevo zvebhangi uye rekodhi yezvakaiswa uye riini. Mutariri ane kodzero yekuwana ruzivo nekushandira pamwe, uye kuramba kushandira pamwe pachako injodzi, asi pane musiyano pakati pekupa ruzivo nekuzvipira mhedziso.
Nguva yekubhadharisa mari inokoshawo kune rimwe divi. Zvikumbiro zvekubhadhariswa mari zvinotarisirwa kuti zvibviswe mumakore mashanu kubva pazuva rakatorwa munhu akakuvara uye munhu ane mhosva, nemakore makumi maviri ekugara kwenguva refu, uye hurongwa hwekubhadharisa mari hunodzokera shure makore matatu kubva pazuva rakatorwa gwaro rekubhadharisa mari. Kuongorora kuti uri papi munguva idzodzo kazhinji ndicho chinhu chekutanga chinobatsira chinogona kuitwa nemupi wezano. Kana kambani iri kuenda kukundikana kubhadhara mari pane kuti yatove mairi, chinhu chekutanga chakasiyana: magweta edu ekubhadharisa mari anogona kuongorora kana kuramba uchitengeserana kuchidzivirirwa uye chii chinofanira kuitwa izvozvi kuti zvirambe zvakadaro. Kuti uwane mubvunzo chaiwo wekuti mutungamiriri weDutch BV ane mutoro riini pari zvino, ona chinyorwa chedu pamusoro pemhosva yemunhu semutungamiriri weDutch BV.
At Law and More Tinopa mazano kuvatungamiriri, vatungamiriri vekutarisira, vagovani vemasheya nevatariri pamusoro pehuwandu hwese hwemhosva dzevatungamiriri: kuongorora kusvibiswa kwenyaya vasati vaita sarudzo, kupindura chikumbiro kubva kumukweretesi kana kune vane masimba emitero, kudzivirira nyaya dzakaunzwa nemutariri, uye kutaurirana nezvekugadzirisa nyaya uko izvo zvinoshandira mutengi zviri nani pane kumhan'ara. Tibatei kuti mukurukure nezvemaonero enyu uye matanho akakuvhurirai.
