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Styrelseledamöters medansvar - Särskilt om exculpering samt ansvaret för inträdande och utträdande styrelseledamöter

Wiborg, Sara LU (2017) LAGF03 20171
Department of Law
Faculty of Law
Abstract (Swedish)
Idén om aktiebolaget bygger på att bolaget utgör en fristående juridisk person, som de fysiska personerna bakom bolaget endast i begränsad omfattning kan bli ansvariga för. Enligt handlingsmönstret som lagstiftaren ställt upp vid kritisk kapitalbrist kan dock styrelseledamöter och andra fysiska personer bli personligt ansvariga för bolagets förpliktelser under vissa förutsättningar.

Det övergripande syftet med det här arbetet är att utreda och analysera reglerna om personligt ansvar för styrelseledamöter vid kritisk kapitalbrist och de intressemotsättningar som finns bakom regelverket, ur ett kritiskt perspektiv.

Den första frågeställningen i uppsatsen handlar om den enskilda styrelseledamotens möjlighet att undgå personligt ansvar... (More)
Idén om aktiebolaget bygger på att bolaget utgör en fristående juridisk person, som de fysiska personerna bakom bolaget endast i begränsad omfattning kan bli ansvariga för. Enligt handlingsmönstret som lagstiftaren ställt upp vid kritisk kapitalbrist kan dock styrelseledamöter och andra fysiska personer bli personligt ansvariga för bolagets förpliktelser under vissa förutsättningar.

Det övergripande syftet med det här arbetet är att utreda och analysera reglerna om personligt ansvar för styrelseledamöter vid kritisk kapitalbrist och de intressemotsättningar som finns bakom regelverket, ur ett kritiskt perspektiv.

Den första frågeställningen i uppsatsen handlar om den enskilda styrelseledamotens möjlighet att undgå personligt ansvar genom att visa att försumlighet inte föreligger. I praxis och doktrin behandlas styrelsens organisation och rapportering, reservation mot styrelsebeslut, frånvaro men även omständigheter hänförliga till borgenären som omständigheter som kan få betydelse för prövningen av ledamotens försummelse. Möjligheten till exculpering på grund av styrelsens organisation och rapportering ifrågasätts dock i analysen, eftersom styrelsen har ett långtgående ansvar för bolagets ekonomiska ställning.

Uppsatsens andra frågeställning behandlar ansvaret för styrelseledamöter som inträder och utträder under ansvarsperioden. Undersökningen visar att ansvarsperioden för en tillträdande styrelseledamot kan börja löpa efter en betydande tid i styrelsen. Ansvaret för avgående styrelseledamot kan även omfatta bolagsförpliktelser som uppstod efter utträdet, beroende på omständigheterna.

Den avslutande frågeställningen i arbetet tar sikte på intressemotsättningen mellan borgenärerna och styrelseledamöterna. Regelverket är utformat med hänsyn till såväl potentiella som befintliga bolagsborgenärer. I analysen konstateras att en bättre avvägning mellan de olika intressena skulle uppnås genom att omvandla reglerna till ett vanligt skadeståndsansvar. (Less)
Abstract
The idea of the limited company is based on the fact that the company constitutes an independent legal entity, whom shareholders and board of directors have a limited liability for. However, if a critical shortage of capital arises, the Swedish Companies Act stipulates that the board of directors and the shareholders can be personally liable for the company’s obligations.

The general purpose of this thesis is to analyse the rules on the board of director’s personal liability for critical shortage of capital, and the underlying conflict of interest behind the set of regulations, from a critical perspective.
The first question formulation in the thesis concerns the possibility for an individual director of the board to prove that... (More)
The idea of the limited company is based on the fact that the company constitutes an independent legal entity, whom shareholders and board of directors have a limited liability for. However, if a critical shortage of capital arises, the Swedish Companies Act stipulates that the board of directors and the shareholders can be personally liable for the company’s obligations.

The general purpose of this thesis is to analyse the rules on the board of director’s personal liability for critical shortage of capital, and the underlying conflict of interest behind the set of regulations, from a critical perspective.
The first question formulation in the thesis concerns the possibility for an individual director of the board to prove that negligence is not at hand and thereby be exonerated from personal liability. The organization and reporting system, a noted dissenting opinion at a board meeting, non-attendance and circumstances attributable to the creditor are all circumstances that could affect the examination of the negligence of the director of the board, according to case law and doctrine. However, the possibility to use the organization and reporting system of the board of directors to prove lack of negligence is questioned in the analysis, as the board has a far-reaching responsibility for the financial situation of the company.

Liability for directors of the board who are newly appointed or who resigns during the period of liability is the subject of the thesis’ second question formulation. The examination states that the period of liability for a newly appointed director of the board could commence after a considerable amount of time. The liability for a resigned director of the board may also include obligations of the company arising after the resignation, depending on the circumstances.

The final question formulation of the thesis is aimed at the conflict of interests between the creditors and the directors of the board. The legal framework is formulated with regard to potential as well as existing creditors. The analysis finds that that a better balance between the various interest would be achieved by transforming the rules into an ordinary contractual liability. (Less)
Please use this url to cite or link to this publication:
author
Wiborg, Sara LU
supervisor
organization
course
LAGF03 20171
year
type
M2 - Bachelor Degree
subject
keywords
Associationsrätt, aktiebolag, medansvar, personligt ansvar, styrelseledamot, kritisk kapitalbrist, tvångslikvidation, tillträdande, avgående
language
Swedish
id
8908195
date added to LUP
2017-06-29 16:01:54
date last changed
2019-03-11 06:31:03
@misc{8908195,
  abstract     = {{The idea of the limited company is based on the fact that the company constitutes an independent legal entity, whom shareholders and board of directors have a limited liability for. However, if a critical shortage of capital arises, the Swedish Companies Act stipulates that the board of directors and the shareholders can be personally liable for the company’s obligations.

The general purpose of this thesis is to analyse the rules on the board of director’s personal liability for critical shortage of capital, and the underlying conflict of interest behind the set of regulations, from a critical perspective.
The first question formulation in the thesis concerns the possibility for an individual director of the board to prove that negligence is not at hand and thereby be exonerated from personal liability. The organization and reporting system, a noted dissenting opinion at a board meeting, non-attendance and circumstances attributable to the creditor are all circumstances that could affect the examination of the negligence of the director of the board, according to case law and doctrine. However, the possibility to use the organization and reporting system of the board of directors to prove lack of negligence is questioned in the analysis, as the board has a far-reaching responsibility for the financial situation of the company.

Liability for directors of the board who are newly appointed or who resigns during the period of liability is the subject of the thesis’ second question formulation. The examination states that the period of liability for a newly appointed director of the board could commence after a considerable amount of time. The liability for a resigned director of the board may also include obligations of the company arising after the resignation, depending on the circumstances.

The final question formulation of the thesis is aimed at the conflict of interests between the creditors and the directors of the board. The legal framework is formulated with regard to potential as well as existing creditors. The analysis finds that that a better balance between the various interest would be achieved by transforming the rules into an ordinary contractual liability.}},
  author       = {{Wiborg, Sara}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Styrelseledamöters medansvar - Särskilt om exculpering samt ansvaret för inträdande och utträdande styrelseledamöter}},
  year         = {{2017}},
}