Komerclikuma 241.pantā paredzētais aizliegums finansēt savu akciju iegādi
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Latvijas Universitāte
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Komerclikumā ir ietverts finansēšanas aizlieguma institūts, kas tiešā veidā attiecināts uz akciju sabiedrību aizliegumu finansēt savu akciju iegādi, ar kura palīdzību tiek nodrošināts akciju sabiedrības pamatkapitāla neaizskaramības princips, kas savukārt aizsargā kreditoru un mazākumakcionāru intereses. Pētījuma mērķis ir analizēt finansēšanas aizlieguma institūta būtību, lai konstatētu, kādēļ sabiedrībām ar ierobežotu atbildību tiešā veidā nav aizliegts finansēt savu kapitāla daļu iegādi. Maģistra darba uzdevums bija rast risinājumu, lai nepieļautu sabiedrībām ar ierobežotu atbildību finansēt trešās personas savu kapitāla daļu iegādei, kā rezultātā autore secina, ka tiesību piemērotājam šajā gadījumā ir pamats pielietot analoģiju, kā arī likumdevējam būtu jāgroza pašreizējais finansēšanas aizlieguma institūta tiesiskais regulējums.
There is an institute on prohibition of financial assistance in the Commercial Law which directly affects prohibition of financing acquisition of companies’ shares by public limited liability companies. Capital's inviolability, shareholder and creditor protection principles are provided by means of this institute. The aim of the research is to analyze the essence of the financial assistance prohibition institute and to find out for what purpose there is no direct prohibition on financing acquisition of companies’ shares for private limited liability company. Master’s thesis aim was to find a solution how to apply financial assistance prohibition to private limited liability companies. As a result author came to a conclusion that there is possibility to apply method of analogy and legislator should amend current legal framework of financial assistance prohibition institute.
There is an institute on prohibition of financial assistance in the Commercial Law which directly affects prohibition of financing acquisition of companies’ shares by public limited liability companies. Capital's inviolability, shareholder and creditor protection principles are provided by means of this institute. The aim of the research is to analyze the essence of the financial assistance prohibition institute and to find out for what purpose there is no direct prohibition on financing acquisition of companies’ shares for private limited liability company. Master’s thesis aim was to find a solution how to apply financial assistance prohibition to private limited liability companies. As a result author came to a conclusion that there is possibility to apply method of analogy and legislator should amend current legal framework of financial assistance prohibition institute.