{"id":3654,"date":"2020-11-25T00:00:00","date_gmt":"2020-11-25T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/ko-ieklaut-sia-statutos\/"},"modified":"2020-11-25T00:00:00","modified_gmt":"2020-11-25T00:00:00","slug":"ko-ieklaut-sia-statutos","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/ko-ieklaut-sia-statutos\/","title":{"rendered":"KO IEK\u013bAUT SIA STAT\u016aTOS"},"content":{"rendered":"
\n
Komerclikum\u0101 <\/a>noteikts, ka kapit\u0101lsabiedr\u012bbas (sabiedr\u012bbas ar ierobe\u017eotu atbild\u012bbu vai akciju sabiedr\u012bbas) stat\u016bti kop\u0101 ar dibin\u0101\u0161anas l\u012bgumu ir kapit\u0101lsabiedr\u012bbas dibin\u0101\u0161anas dokumenti. Kas saska\u0146\u0101 ar Komerclikumu oblig\u0101ti iek\u013caujams stat\u016btos un ko b\u016btu v\u0113lams iek\u013caut, lai izvair\u012btos no turpm\u0101k\u0101m nesaska\u0146\u0101m dal\u012bbnieku starp\u0101? \u0160oreiz par sabiedr\u012bb\u0101m ar ierobe\u017eotu atbild\u012bbu.<\/p>\n

Apl\u016bkojot Civillikuma (CL) 1587.<\/a>\u00a0un 2250. pantu<\/a>\u00a0un Komerclikuma (KCL) 144. pantu<\/a>, secin\u0101ms, ka stat\u016bti ir priv\u0101ttiesisks akts, kas rada priv\u0101ttiesiskas saist\u012bbas, kas saista tikai sabiedr\u012bbu, t\u0101s dal\u012bbniekus un amatpersonas (valdes un padomes locek\u013cus) [1]. T\u0101d\u0113j\u0101di gan stat\u016btos, gan dibin\u0101\u0161anas l\u012bgum\u0101 kapit\u0101lsabiedr\u012bbas dibin\u0101t\u0101ji vienojas par jaundibin\u0101m\u0101s juridisk\u0101s personas b\u016btisk\u0101kajiem dibin\u0101\u0161anas un turpm\u0101k\u0101s darb\u012bbas noteikumiem.<\/p>\n

Oblig\u0101t\u0101s pras\u012bbas<\/p>\n

Kas oblig\u0101ti j\u0101iek\u013cauj kapit\u0101lsabiedr\u012bbas stat\u016btos? Stat\u016btu noteikumi kapit\u0101lsabiedr\u012bbu veidiem \u2013 sabiedr\u012bbai ar ierobe\u017eotu atbild\u012bbu (SIA) un akciju sabiedr\u012bbai (AS) \u2013 at\u0161\u0137iras. Tas prim\u0101ri saist\u012bts ar to, ka SIA ir klasisks sl\u0113gt\u0101 tipa kapit\u0101lsabiedr\u012bbas piem\u0113rs, bet AS ir atkl\u0101ta sabiedr\u012bba, kuras da\u013cas (akcijas) var b\u016bt publisk\u0101s apgroz\u012bbas objekts.<\/p>\n

KCL 144. panta<\/a>\u00a01. un 2. da\u013c\u0101 noteikts oblig\u0101to zi\u0146u, kas iek\u013caujamas kapit\u0101lsabiedr\u012bbas stat\u016btos, apjoms. KCL 144. panta<\/a>\u00a01. da\u013c\u0101 nor\u0101d\u012bt\u0101 inform\u0101cija uzskat\u0101ma par stat\u016btu oblig\u0101taj\u0101m zi\u0146\u0101m un ir pietiekama, lai kapit\u0101lsabiedr\u012bba tiktu re\u0123istr\u0113ta un ierakst\u012bta komercre\u0123istr\u0101, proti, sabiedr\u012bbas stat\u016btos nor\u0101da<\/i>:<\/p>\n

1) sabiedr\u012bbas firmu;
3) sabiedr\u012bbas darb\u012bbas termi\u0146u vai m\u0113r\u0137i (ja sabiedr\u012bba tiek dibin\u0101ta uz noteiktu laiku vai noteikta m\u0113r\u0137a sasnieg\u0161anai);
4) pamatkapit\u0101la lielumu, da\u013cu skaitu un nomin\u0101lv\u0113rt\u012bbu;
6) sabiedr\u012bbas valdes locek\u013cu ties\u012bbas p\u0101rst\u0101v\u0113t sabiedr\u012bbu atsevi\u0161\u0137i vai kop\u012bgi;
6<\/i>1<\/sup><\/i>) valdes skaitlisko sast\u0101vu (ja paredz\u0113ts, ka sabiedr\u012bbai b\u016bs vair\u0101ki valdes locek\u013ci);
7) sabiedr\u012bbas padomes skaitlisko sast\u0101vu (ja sabiedr\u012bbai paredz\u0113ta padome);
8) \u012bpa\u0161us da\u013cu atsavin\u0101\u0161anas noteikumus (ja t\u0101di paredz\u0113ti);
9) citus noteikumus, ko dibin\u0101t\u0101ji uzskata par b\u016btiskiem un kas nav pretrun\u0101 ar likumu.<\/i><\/p>\n

B\u016btiski nor\u0101d\u012bt, ka kapit\u0101lsabiedr\u012bbas dibin\u0101t\u0101ji ir ties\u012bgi noteikt stat\u016btos papildu noteikumus ar m\u0113r\u0137i reduc\u0113t iesp\u0113jamos kapit\u0101lsabiedr\u012bbas reiderisma riskus un konsekventi palielin\u0101t kapit\u0101lsabiedr\u012bbas l\u0113mumu pie\u0146em\u0161anas dro\u0161\u012bbu. KCL\u00a0144. panta<\/a>\u00a01. da\u013cas 9. punkt\u0101 nor\u0101d\u012bts, ka stat\u016btos k\u0101 priv\u0101ttiesisk\u0101 dokument\u0101 ir pie\u013caujamas KCL noteikumu vari\u0101cijas, tom\u0113r tikt\u0101l, kam\u0113r t\u0101s nenon\u0101k pretrun\u0101 ar normat\u012bvo aktu pras\u012bb\u0101m. Piem\u0113ram, 2019. gada 23. septembra Latvijas Republikas Galven\u0101 valsts not\u0101ra l\u0113mum\u0101 Nr. 1\u20115n\/226<\/a>\u00a0nor\u0101d\u012bts, ka kapit\u0101lsabiedr\u012bba stat\u016btos nav ties\u012bga ierobe\u017eot valdes locek\u013cu p\u0101rst\u0101v\u012bbas ties\u012bbas, veidojot form\u0101las p\u0101rst\u0101v\u012bbas ties\u012bbas. Izskat\u0101maj\u0101 liet\u0101 kapit\u0101lsabiedr\u012bbas stat\u016btos tika noteikts, ka valde sast\u0101v no vair\u0101kiem valdes locek\u013ciem, no kuriem viens ir valdes priek\u0161s\u0113d\u0113t\u0101js. Kapit\u0101lsabiedr\u012bbas stat\u016btos bija paredz\u0113ts, ka valdes priek\u0161s\u0113d\u0113t\u0101jam ir ties\u012bbas p\u0101rst\u0101v\u0113t sabiedr\u012bbu atsevi\u0161\u0137i, bet valdes locek\u013ciem \u2013 tikai kop\u0101 ar priek\u0161s\u0113d\u0113t\u0101ju. \u0160\u0101d\u0101 gad\u012bjum\u0101 valdes locek\u013cu ties\u012bbas p\u0101rst\u0101v\u0113t kapit\u0101lsabiedr\u012bbu ir form\u0101las. Visu valdes locek\u013cu p\u0101rst\u0101v\u012bbas ties\u012bb\u0101m j\u0101b\u016bt ar juridisku noz\u012bmi jeb re\u0101l\u0101m. Proti, valdes loceklis, kuram ir noteiktas ties\u012bbas p\u0101rst\u0101v\u0113t sabiedr\u012bbu kop\u0101 ar citu valdes locekli (valdes locek\u013ciem) ar ties\u012bb\u0101m p\u0101rst\u0101v\u0113t sabiedr\u012bbu atsevi\u0161\u0137i, nevar juridiski ietekm\u0113t sabiedr\u012bbas gribas izteikumus. Tas neatbilst KCL 3. panta<\/a>\u00a02. da\u013cas un 303. panta<\/a>\u00a0un CL 1413. panta<\/a>\u00a0regul\u0113jumam.<\/p>\n

Papildu noteikumu, kas nav pretrun\u0101 KCL, ievie\u0161ana kapit\u0101lsabiedr\u012bbas stat\u016btos ir prim\u0101ri saist\u012bta ar kapit\u0101lsabiedr\u012bbas dibin\u0101t\u0101ju priv\u0101tautonomijas principa realiz\u0101ciju. Pamatojoties ar civilties\u012bb\u0101s past\u0101vo\u0161o priv\u0101tautonomijas principu, ties\u012bbu subjekti ir vienl\u012bdz\u012bgi, un tiem ir ties\u012bbas br\u012bvi noteikt savstarp\u0113j\u0101s tiesisk\u0101s attiec\u012bbas.<\/p>\n

Praktiski ieteikumi<\/p>\n

No praktisk\u0101 viedok\u013ca raugoties, kapit\u0101lsabiedr\u012bbas stat\u016btos iek\u013cautos noteikumus var iedal\u012bt p\u0113c regul\u0113juma m\u0113r\u0137iem, proti, p\u0113c kapit\u0101lsabiedr\u012bbas \u0101r\u0113j\u0101s un iek\u0161\u0113j\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anas noteikumiem. Vairum\u0101 gad\u012bjumu kapit\u0101lsabiedr\u012bbas \u0101r\u0113j\u0101s un iek\u0161\u0113j\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anas noteikumi sapl\u016bst un konsekventi izriet viens no otra.<\/p>\n

Pie kapit\u0101lsabiedr\u012bbas \u0101r\u0113j\u0101s darb\u012bbas nodro\u0161in\u0101\u0161anas norm\u0101m pieskait\u0101mi t\u0101di noteikumi, kas v\u0113rsti uz \u0101rpusi un regul\u0113 kapit\u0101lsabiedr\u012bbas p\u0101rst\u0101v\u012bbas ties\u012bbas vai nosaka kapit\u0101lsabiedr\u012bbas civiltiesisko attiec\u012bbu veido\u0161anu ar tre\u0161aj\u0101m person\u0101m, piem\u0113ram:<\/p><\/div>\n