Koncernbidrag och frågan om värdeöverföring enligt ABL - med inriktning på affärsmässighet

Sammanfattning: This thesis is about corporate law concept of value transfer. The focus is on covert value transfer within a concern. Covert value transfer is defined in the Swedish Companies Act in Chapter 17, 1st. 1st. p.4 as follows; another business event as a consequence of which the company’s assets are reduced and which is not purely of commercial nature for the company”. The aim is to generate a deeper understanding and knowledge of these three requisites, with particular emphasis on the requisite commercial nature. These requisites are then examined and applied to the concern transaction; concern contribution. The purpose of the thesis is to investigate when a concern contribution is considered commercially justified. There are different opinions about these requisites, especially the requisite of commercial nature. These opinions are considered to be even greater within a concern. Relevant sources of law such as legal texts, preliminary work and doctrine have been guiding and have to some extent clarified the meaning of the various requisites and the extent of application. There has also been achieved a better clarity in what is covered by the commercial nature of the business, but still there is still uncertainty. There is no clear boundary when a concern contribution can be regarded as commercially justified, but the presentation has given some insight and clarity, which was the purpose of the thesis.