Lån från aktiebolag till dess aktieägare : En komparativ studie om svensk, fransk och tysk associationsrätt

Detta är en Kandidat-uppsats från Linköpings universitet/Affärsrätt; Linköpings universitet/Filosofiska fakulteten

Sammanfattning: Since the prohibition on loans was introduced in the Swedish Companies Act in 1975, it has beenthe subject of extensive debate, with criticism directed at the provision's design. At the time of itsintroduction, it was emphasized that the regulation primarily served two purposes: to protect thecompany's capital and its creditors, and to counteract tax evasion. The criticism of the regulationprimarily revolves around the inappropriateness of having a tax-related purpose in theCompanies Act and the existence of more suitable ways to regulate loans to related parties thanthe current absolute prohibition.The essay provides an account of how loans from a limited liability company to shareholders areregulated in German, French, and Swedish law. It has been found that the different legal systems'approaches to regulating loans from the company to shareholders create problems in aninternational context. Furthermore, the essay compiles how the legal systems in each country areconstructed, what similarities and differences exist, and in what way the Swedish loanprohibition can draw inspiration from other legal systems. EU law plays a role here, as companylaw is an area that has been partially harmonized. There are several directives in this field thathave been implemented in national law. Finally the essay raises the question of whether there is aneed for a change in the Swedish loan prohibition.

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