Traduction de «La responsabilité légale pour les dettes de la société » (Français → Anglais) :

in the case of a company where at least some members have unlimited liability for the debt of the company, where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months; or

in the case of a company where at least some members have unlimited liability for the debt of the company, where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months, or

Certain judges took the view that the national law can be interpreted as obliging shareholders to pay not their own debt but a company debt, which could be contrary to the principle – applicable to public limited companies – that a shareholder is not liable for company debts.

questions governed by the law of companies and other bodies, corporate or unincorporated, such as the creation, by registration or otherwise, legal capacity, internal organisation or winding-up of companies and other bodies, corporate or unincorporated, and the personal liability of officers and members as such for the obligations of the company or body.

in the case of a company where at least some members have unlimited liability for the debt of the company (6), where more than half of its capital as shown in the company accounts has disappeared and more than one quarter of that capital has been lost over the preceding 12 months;

Basically, these initiatives consist in: modernising the Eighth Company Law Directive; strengthening the regulatory framework in the European Union; reinforcing at Community level public oversight of the audit profession; imposing the use of International Standards on Auditing (ISAs) for statutory audits in the European Union as of 2005; improving the systems of disciplinary sanctions; establishing the transparency of audit firms and networks of such firms; as regards corporate governance, reinforcing audit committees and internal control; strengthening auditor independence and introducing a code of ethics; facilitating the establishment of audit firms and examining auditor liab ...[+++]ility.