Thursday, March 3, 2011

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Verletzung von Steuervorschriften

No invalidity of the financial statements

A decision against the rules framed option of assessment for corporation tax can not be a ground for cancellation of approval of the financial statements based on this option.

opted for a partnership and corporation created under this option, its financial statements. A minority shareholder then requested the nullity of the shareholders' resolutions. He claimed, inter alia, the corresponding financial statements prepared based on a comparison Financial management is not properly passed since option: The option requests had not been signed by all the shareholders.

The called Versailles Administrative Court rejected the application. Thereafter, the nullity of shareholder resolutions only be given solely on the basis of civil law (Civil Code) listed reasons. The fact that not all members have signed the option request, but do not legally listed plea dar.

Financial Management Incidentally, I also present the deficiency is not a complaint. This, however, exclude a compensation claim of the Minority Shareholder to society is not enough.

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