scholarly journals Allocation of profit to members of limited liability company and differences in relation to other corporate legal payments

2020 ◽  
Vol 54 (1) ◽  
pp. 215-243
Author(s):  
Vladimir Marjanski

Given that there is a relatively large number of professional and scientific papers in the domestic scientific literature dealing with the economic issue of dividend payment policy, and that few are devoted to the legal aspects of profit sharing, the subject of this paper will be discussed analysis of the regulation relating to the distribution of profits to members of a limited liability company. Also, since in business practice there is often no correct understanding of the legal nature of the various payments to members of a limited liability company who also originate from the same initial bookkeeping source of funds - balance sheet profit, the work will also make a clear distinction between the payment of profits in relation to other payments of a corporate-legal nature.

Author(s):  
R.S. Lukashov

The article is devoted to the theoretical and legal analyses of the place of a corporate agreement in the system of civil contracts. The article identifies the key factors that justify a separate place of the corporate agreement among existing contractual structures of civil law. The article deals with scientific views on the concept and legal nature of the corporate agreement, outlines the subject of the corporate agreement, which is concluded between the participants of the legal entity of corporate type, as well as analyzed the latest legislation on the definition of the concept, subject and content of the corporate agreement, which is concluded between the members of the limited liability company.  


2018 ◽  
Vol 31 (31) ◽  
pp. 63-80
Author(s):  
Klaudia Grzebiela

The main purpose of this article is to present the role and position of partners in a limited partnership. The growing interest in choosing this organizational and legal form is due to its specificity. A limited partnership allows shaping the rights and obligations of the company’s partners, who are divided into two groups: general partners and limited partners. The reason for different legal nature of these entities who are relative to each other should be noticed. Furthermore their liability for the company’s liabilities is shaped differently, as well as the issue of running company’s affairs and its representation. Currently a common type of limited partnership called Limited Liability Limited Partnerships (LLLP), wherein Limited Liability Company as a legal person becomes the general partner. This legal solution is beneficial for its partners. In doctrine is considered as an atypical legal company.


2014 ◽  
Vol 3 (1) ◽  
pp. 123-149
Author(s):  
Henrique Avelino Lana Lana

Resumo: Pretende-se desenvolver uma reflexão acerca da possibilidade jurídica de se incluir o aviamento nos haveres do sócio que se desliga da sociedade empresária limitada. Buscar-se-á demonstrar quais os divergentes posicionamentos doutrinários e jurisprudenciais sobre o assunto, bem como os fundamentos que os esteiam. Ao final, tentar-se-á demonstrar que não se trata o tema como sendo de fácil deslinde, merecendo, portanto, especial atenção de todos os operadores do direito, haja vista estar, inclusive, presente no dia-a-dia de todos aqueles que exercem atividade empresária em nosso país. Procurar-se-á demonstrar sua relevância econômica, bem como a necessidade de que, diante do caso concreto, se utilize das ferramentas metodológicas proporcionadas pela Análise Econômica do Direito. Palavras-chave: Análise Econômica do Direito. Dissolução Parcial. Inclusão. Aviamento. Abstract: The aim is to develop a reflection on the legal possibility of including the goodwill to assets of the partner that turns off the limited liability company. Search will show what the different positions and doctrinal jurisprudence on the subject, and the pleas that esteem. In the end, it will try to demonstrate that this is not the issue as an easy demarcation, deserving, therefore, special attention of all law enforcement officers, have seen to be, even in the day-to-day life of all those businesswoman engaged in activity in our country. It will seek to demonstrate their economic importance and the necessity that, before the concrete case, if use of methodological tools provided by the Economic Analysis of Law. Keywords: Economic Analysis of Law. Partial dissolution. Inclusion. Goodwill.


2021 ◽  
Vol 3 (4) ◽  
pp. 164-172
Author(s):  
Nadezhda V. Plaksina ◽  
Tatiana N. Akulova ◽  
Elena V. Smirnova

The article discusses the peculiarities of studying corruption by students of a technical university from the standpoint of the relevance of its research component. The acquisition of knowledge of a legal nature is substantiated from the point of view of importance not only from the standpoint of the humanitarian discipline «jurisprudence», but also the significant situation of knowledge of legal aspects in any sphere of life. The authors assign a special role in the materials of the article to the dynamic component in the study of the student audience with a view to increasing interest in the humanitarian disciplines, where «jurisprudence» comes to the fore among the disciplines of the humanitarian block. Problematic issues of a social plan, in particular, the negative manifestation of the phenomenal and modern criteria elements of corruption schemes in the current modernity. According to the results of the study, the peculiarities of the procedures of judicial proceedings in relation to criminal acts in general, in particular, in the field of education, arouse keen interest among students. The article presents the effective positions of the research on the subject of active discussion and analysis of situations of corruption in the educational environment. The materials of the study of the disciplines of the humanitarian cycle in higher education are given according to the priority ranking among students.


2021 ◽  
Vol 22 (3) ◽  
pp. 159-172
Author(s):  
Paweł Łojek

The aim of the article is to present a new form of business activity which is P.S.A. (Prosta Spółka Akcyjna). The provisions of the Commercial Companies Code, provisions of the balance sheet and tax law as well as the author’s professional experience were used for the analysis. Research results: A simple joint-stock company may be a competitive form of running a business in relation to a limited liability company. The discussed provisions constitute a great opportunity for a simple joint-stock company and a likely high percentage of establishing this type of business activity. The SWOT analysis was used as the research method. Contribution to the development of the discipline: review of the current legal regulations in Poland, comparison of forms of business activity and analysis of the strengths and weaknesses of a simple joint-stock company.


2020 ◽  
pp. 102-107
Author(s):  
T.V. Shlapko ◽  
D.V. Ponomarenko

The article examines the theoretical and legal aspects of determining the subject and object of forensic examination in Ukraine, their relationship and formation during the examination, based on the analysis of the current state of research and issues of legal regulation. From our research it is seen that the concept of the subject of forensic examination, as one of the fundamental, in the scientific literature has received a lot of attention, because the subject determines the nature and content of expert research, their methodology, etc. However, despite the important theoretical and practical significance, scientifically sound definitions of the subject of forensic examination in both general and specific meanings have not yet been developed. According to the results of the study, the subject of forensic examination is medical and medicalbiological issues that arise during the inquiry, preliminary investigation and trial, while the object of forensic examination is a person and his life. The immediate object is determined by the court when it appointing a forensic examination – it is usually a carrier of evidence in the case. Thus, the subject of the forensic examination is, in generalized form, the identification of patterns and individual features of pathological processes in the human body (or corpse), as well as in the products of human life, which have legal significance and entail certain legal consequences for the case while of establishment by the court of legal facts and causal relations. The article also concludes that the correct understanding of the object is one of the important aspects in the theory and practice of forensic science. This, in particular, is essential for distinguishing types of expertises, determining the competence of the expert, creating appropriate conditions for expert research, and so on.


2020 ◽  
Vol 5 (23) ◽  
pp. 105-110
Author(s):  
Lubov K. Ilyashenko ◽  
Zhanna V. Smirnova ◽  
Olga I. Vaganova ◽  
Svetlana N. Kaznacheeva ◽  
Natalia V. Bystrova

The article reveals the structure of the content of in-house training and retraining of employees, reflects the principles on which training is based and the functions that are performed by in-house professional training. Throughout the world and in Russia in particular, the subject of increased attention is the introduction of information technology. Therefore, the authors consider the in-house training of employees of the service company using the designated technologies. The agency Registration Agency, a limited liability company, was considered in the article. In 2018, among its employees, a survey was conducted that revealed the desire of employees to improve their skills through electronic courses provided by Nizhny Novgorod State Pedagogical University. It was attended by 30 respondents. After the meeting, employees were asked to undergo training on the organization of personal effectiveness. The training was conducted successfully and, based on the data obtained, we concluded that there is a need for further closer cooperation between organizations, therefore, we presented a plan of interaction between Nizhny Novgorod State Pedagogical University named after Kozma Minin and the Registration Agency limited liability company, the result of which in the future should be the achievement of benefits for both parties, that is, an increase in the intensification of the organization’s activities "and The effectiveness of the training of future graduates of the “Service” field of study.


2021 ◽  
Vol 1 (XXI) ◽  
pp. 279-291
Author(s):  
Jędrzej Kubica

In this article, the author focuses on the issue of making an in-kind contribution to a limited liability company – both at the time of the company establishment and in the procedure of increasing the share capital. For this purpose, the author reviews the doctrine and judicature positions relating to the concept of contribution capacity and looks for answers to the question whether the limited liability company agreement and the declaration of taking up shares have the binding and disposing effect referred to in art. 155 and art. 510 of the Civil Code, and therefore whether it is necessary to conclude a separate agreement for the transfer of the subject of the contribution to the company for the effective transfer of the in-kind contribution. In his considerations, the author draws attention to the practical dimension of applying the provisions from the point of view of the work of a notary


2016 ◽  
Vol 17 (2) ◽  
pp. 150-158
Author(s):  
Virginijus Bitė ◽  
Žygimantas Narkevičius

This article analyses the problems that can arise when implementing the rights of shareholders in private limited liability companies to purchase the shares of another shareholder being for sale in priority to others and the possible legal remedies for violated rights. According to the practice of the Lithuanian Supreme Court, the rights of the buyer cannot be assigned to a private limited liability company shareholder whose pre-emption right to purchase the shares being for sale has been breached. However, in this article it is being argued that perhaps in certain exceptional cases, in order to create fair business practice and ensure a “tangible” result for the plaintiff in relation to the judgment, the court could (should) take advantage of the freedom to maneuver and, by implementing justice, change the method of restitution (pertaining to the subject) – assign the shares to the plaintiff (an aggrieved shareholder) simultaneously creating an obligation on the same person to settle properly with the last owner of the disputed shares.


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