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Är dörren stängd för ansvarsgenombrott? - En analys av NJA 2014 s. 877

Andersson, Pontus LU (2018) HARH01 20172
Department of Business Law
Abstract (Swedish)
Uppsatsen handlar om den så kallade ansvarsgenombrottsteorin och dess principer. En hörnsten för aktiebolaget som associationsform är aktieägares begränsade ansvar för bolagets förpliktelser enligt 1 kap. 3 § Aktiebolagslagen (2005:551, ABL). Trots det har Högsta domstolen vid ett flertal fall ålagt aktieägare ansvar för ett bolags förpliktelser enligt principen om ansvarsgenombrott. Ansvarsgenombrott har vuxit fram genom rätten och behandlats i rättspraxis. Det finns ingen bestämmelse om ansvarsgenombrott i svensk lag. Lagförslag om ansvarsgenombrott har skett men någon lagreglering i ABL har inte gjorts.

Det senaste rättsfallet som behandlar ansvarsgenombrott är NJA 2014 s. 877. Dess avgörande i HD har mötts av kritik och bidragit... (More)
Uppsatsen handlar om den så kallade ansvarsgenombrottsteorin och dess principer. En hörnsten för aktiebolaget som associationsform är aktieägares begränsade ansvar för bolagets förpliktelser enligt 1 kap. 3 § Aktiebolagslagen (2005:551, ABL). Trots det har Högsta domstolen vid ett flertal fall ålagt aktieägare ansvar för ett bolags förpliktelser enligt principen om ansvarsgenombrott. Ansvarsgenombrott har vuxit fram genom rätten och behandlats i rättspraxis. Det finns ingen bestämmelse om ansvarsgenombrott i svensk lag. Lagförslag om ansvarsgenombrott har skett men någon lagreglering i ABL har inte gjorts.

Det senaste rättsfallet som behandlar ansvarsgenombrott är NJA 2014 s. 877. Dess avgörande i HD har mötts av kritik och bidragit till en än större oklarhet om hur frågan om ansvarsgenombrott ska behandlas än vad som tidigare funnits. Med stor otydlighet och med avstånd från tidigare diskussion inom ämnet blir den bedömning som HD gjort svårtolkat. Några klara besked om vad som gäller för principen om ansvarsgenombrott är svårt att utläsa. Syftet med uppsatsen är att analysera om aktieägare kan bli ansvariga för bolagets skulder enligt den så kallade ansvarsgenombrottsteorin efter NJA 2014 s. 877. Då koncerner är en vanlig företeelse i svenskt näringsliv kommer stor vikt att läggas vid koncernförhållanden.

Avslutningsvis ges min och doktrinens uppfattning av rättsläget efter NJA 2014 s. 877 och eventuella möjligheter för att dörren inte är stängd för ansvarsgenombrott i svensk rätt. (Less)
Abstract
The essay is about the so-called corporate veil and its principles. A cornerstone of a corporation as an association form is the limited liability of shareholders for the company's obligations under Chapter 1. § 3 Companies Act. Nevertheless, the Supreme Court has in several cases charged shareholders with liability for a company's obligations according to the principle of the corporate veil. The corporate veil have emerged from the law and dealt with in case law. There is no provision for the corporate veil in Swedish law. Legislative proposals for the corporate veil have occurred but have not been met.

The most recent case dealing with the corporate veil is NJA 2014, p. 877. Its decision in Supreme Court has been met with criticism... (More)
The essay is about the so-called corporate veil and its principles. A cornerstone of a corporation as an association form is the limited liability of shareholders for the company's obligations under Chapter 1. § 3 Companies Act. Nevertheless, the Supreme Court has in several cases charged shareholders with liability for a company's obligations according to the principle of the corporate veil. The corporate veil have emerged from the law and dealt with in case law. There is no provision for the corporate veil in Swedish law. Legislative proposals for the corporate veil have occurred but have not been met.

The most recent case dealing with the corporate veil is NJA 2014, p. 877. Its decision in Supreme Court has been met with criticism and contributed to an even greater degree of uncertainty as to how the issue of corporate veil should be treated, than what previously existed. With great unclarity and distance from previous discussion within the subject, the assessment made by the Supreme Court becomes difficult to understand. A clear message about what is applicable to the principle of corporate veil is difficult to read. The purpose of the essay is to analyze whether shareholders can be responsible for the company's debts according to the so-called corporate veil after NJA 2014, p. 877. As groups are a common phenomenon in Swedish business, great importance will be attached to group relationships.

In conclusion, my and the doctrine's perception of the legal situation according to NJA 2014 p. 877 and possibilities for that the door is not closed for corporate veil in Swedish law are presented. (Less)
Please use this url to cite or link to this publication:
author
Andersson, Pontus LU
supervisor
organization
course
HARH01 20172
year
type
M2 - Bachelor Degree
subject
keywords
Ansvarsgenombrott, särskilt kvalificerade fall, koncernförhållanden
language
Swedish
id
8932788
date added to LUP
2018-01-18 15:41:33
date last changed
2018-01-18 15:41:33
@misc{8932788,
  abstract     = {{The essay is about the so-called corporate veil and its principles. A cornerstone of a corporation as an association form is the limited liability of shareholders for the company's obligations under Chapter 1. § 3 Companies Act. Nevertheless, the Supreme Court has in several cases charged shareholders with liability for a company's obligations according to the principle of the corporate veil. The corporate veil have emerged from the law and dealt with in case law. There is no provision for the corporate veil in Swedish law. Legislative proposals for the corporate veil have occurred but have not been met.

The most recent case dealing with the corporate veil is NJA 2014, p. 877. Its decision in Supreme Court has been met with criticism and contributed to an even greater degree of uncertainty as to how the issue of corporate veil should be treated, than what previously existed. With great unclarity and distance from previous discussion within the subject, the assessment made by the Supreme Court becomes difficult to understand. A clear message about what is applicable to the principle of corporate veil is difficult to read. The purpose of the essay is to analyze whether shareholders can be responsible for the company's debts according to the so-called corporate veil after NJA 2014, p. 877. As groups are a common phenomenon in Swedish business, great importance will be attached to group relationships.

In conclusion, my and the doctrine's perception of the legal situation according to NJA 2014 p. 877 and possibilities for that the door is not closed for corporate veil in Swedish law are presented.}},
  author       = {{Andersson, Pontus}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Är dörren stängd för ansvarsgenombrott? - En analys av NJA 2014 s. 877}},
  year         = {{2018}},
}