Udindo wa director ku Netherlands: pamene director amalipira payekha

Monga director wa Dutch BV kapena NV, kwenikweni simuli ndi mlandu pa ngongole za kampaniyo: kampaniyo ili ndi ngongole yokha. Mumakhala ndi mlandu pokhapokha ngati mungalangidwe kwambiri, ndipo lamulo limagwira ntchito imeneyi kudzera m'njira zinayi: udindo kwa kampaniyo, udindo kwa omwe ali ndi ngongole, udindo wa kusowa kwa bankirapuse, ndi udindo wa misonkho yosalipidwa. Chofunika kwambiri ndi njira ya bankirapuse, komwe kusungitsa maakaunti apachaka mochedwa kokha kungakupatseni udindo wopereka umboni.

Pansipa tikufotokoza njira iliyonse, chitetezo, ndi zomwe owongolera ndi obwereketsa ayenera kuyang'ana. Malamulowa ali mu Buku 2 ndi Buku 6 la Dutch Civil Code (BW) komanso mu Collection of State Taxes Act 1990 (Invorderingswet).

Kodi director amakhala ndi udindo pa kampani liti?

Malinga ndi Article 2:9 BW, director aliyense ayenera kuchita ntchito zake moyenera. Director ali ndi udindo ku kampani pokhapokha ngati angathe kuimbidwa mlandu waukulu (ernstig verwijt), woweruzidwa malinga ndi zochitika zonse (Supreme Court 10 January 1997, Staleman/Van de Ven, ECLI:NL:HR:1997:ZC2243).

Zinthu zofunika kwambiri ndi mtundu wa bizinesi, zoopsa zomwe zingachitike, kugawa ntchito mkati mwa bungweli ndi chidziwitso chomwe wotsogolera anali nacho. Kuchita mosemphana ndi malamulo a bungweli kapena lamulo lomveka bwino nthawi zambiri kumakhala konyoza kwambiri. Nkhani 2:9 imapanganso udindo wa bungweli kukhala wogwirizana: wotsogolera aliyense ali ndi udindo pa zonse, pokhapokha ngati akusonyeza kuti nkhaniyi sinali m'manja mwa ntchito zake ndipo sanachitepo kanthu mosasamala.

Milandu yanthawi zambiri ndi kulowa mu zochitika zoopsa popanda chidziwitso chokwanira, kunyalanyaza kusamvana kwa chidwi, ndi kulephera kusunga mabuku oyenera motsatira Nkhani 2:10 BW. Kutulutsidwa (kuchotsedwa) komwe kwaperekedwa ndi msonkhano waukulu kumangokhudza zomwe zinali zoonekeratu kuchokera ku maakaunti apachaka kapena zomwe zawululidwa mwanjira ina, ndipo sikukhudza trustee yemwe ali mu bankirapuse kapena anthu ena.

Kodi director amakhala ndi udindo liti kwa omwe ali ndi ngongole?

Wobwereketsa akhoza kudzudzula director payekha pa mlandu wokhudza mlandu motsatira Article 6:162 BW. Wobwereketsayo ayenera kutsimikizira kuti director akhoza kudzudzulidwa kwambiri komanso payekha.

Khoti Lalikulu limasiyanitsa zinthu ziwiri (Ontvanger/Roelofsen, 8 Disembala 2006, ECLI:NL:HR:2006:AZ0758). Choyamba, wotsogolera amalemba udindo m'malo mwa kampaniyo pamene akudziwa kapena ayenera kumvetsetsa kuti kampaniyo singathe kuchita bwino ndipo sanapereke thandizo lililonse. Chachiwiri, wotsogolerayo amachititsa kapena kulola kampaniyo kuti isalipire, mwachitsanzo mwa kulipira kampani yogwirizana nayo, pamene akudziwa kapena ayenera kumvetsetsa kuti izi zingasiye wobwereketsayo wopanda thandizo.

Njira zina ziwiri n'zosavuta kuzinyalanyaza. Malinga ndi Article 2:203 BW, munthu amene amachita zinthu m'dzina la BV yomwe sinakhazikitsidwe amakhala ndi udindo wake mpaka kampaniyo itavomereza lamuloli. Mpaka BV yatsopano italembetsedwa mu kaundula wamalonda, owongolera ake ali ndi udindo wogwirizana ndi kampaniyo (Article 2:180 BW).

Kodi director amakhala ndi udindo liti akamalephera kugwira ntchito?

Ngati BV yalephera kugwira ntchito, woyang'anira (woyang'anira) akhoza kuimbidwa mlandu ndi director aliyense pamodzi komanso payekhapayekha pa ngongole yonse. Izi zimafuna kuti pakhale kasamalidwe kosayenera m'zaka zitatu bankirapuse isanafike yomwe mwina ndi chifukwa chachikulu cha bankirapuse (Nkhani 2:248 BW; Nkhani 2:138 BW ya NV).

Kuyang'anira kosayenera ndi muyezo wolemera kuposa chitonzo chachikulu cha Article 2:9 BW. Kulipo pomwe palibe wotsogolera woyenerera amene akanachita chimodzimodzi m'mikhalidwe yomweyi.

Kuganiza mwalamulo

Ngati bungwe silinatsatire udindo wosunga ndalama wa Article 2:10 BW, kapena lapereka maakaunti apachaka mochedwa motsatira Article 2:394 BW, kayendetsedwe kosayenera kamakhazikitsidwa ndi lamulo. Kenako zimaganiziridwa kuti ichi chinali chifukwa chachikulu cha bankirapuse. Wotsogolera akhoza kutsutsa lingaliro limenelo posonyeza kuti mfundo zina, monga kutayika kwa kasitomala wamkulu, ndi zomwe zinayambitsa bankirapuse.

Malire ndi chitetezo

Wotsogolera amene akusonyeza kuti kayendetsedwe kosayenera sikungatchulidwe kuti ndi chifukwa cha iye, komanso kuti sanachite zinthu mosasamala pochitapo kanthu kuti apewe zotsatira zake, sadzakhala ndi mlandu. Khothi lingachepetse ndalamazo ngati zili zokwera kwambiri poganizira mtundu ndi kuopsa kwa kayendetsedwe kosayenera (Nkhani 2:248(4) BW). Kuchedwa pang'ono popereka zikalata sikunyalanyazidwa.

Kodi director amakhala ndi udindo wolipira misonkho yosalipidwa liti?

Malinga ndi Nkhani 36 ya Collection of State Taxes Act 1990, director akhoza kuimbidwa mlandu wolipira msonkho wosalipidwa wa malipiro ndi VAT ya kampaniyo. Gawo lofunika kwambiri ndi kudziwitsa akuluakulu a misonkho nthawi yake kuti sangakwanitse kulipira kwa akuluakulu amisonkho (Belastingdienst).

Chidziwitsochi chiyenera kuperekedwa mkati mwa milungu iwiri msonkho utatha. Ngati chaperekedwa pa nthawi yake, akuluakulu amisonkho ayenera kutsimikizira kuti kusalipirako kudachitika chifukwa cha kayendetsedwe kosayenera m'zaka zitatu zapitazo. Ngati sichinaperekedwe pa nthawi yake, kayendetsedwe kosayenera kamaganiziridwa ndipo wotsogolera angathawe pokhapokha atawonetsa kuti chidziwitso chochedwa sichinali cholakwika chake. Ndondomeko yofananayo imagwiranso ntchito pa zopereka zomwe zimaperekedwa ku thumba la penshoni la gawo lokakamiza.

Ndani amawerengedwa ngati director?

Udindo suli kwa owongolera olembetsedwa mu kaundula wamalonda okha. Munthu amene anakhazikitsa mfundo za kampaniyo ngati kuti ndi director amaonedwa ngati director wa udindo wa bankirapuse (Article 2:248(7) BW).

Ngati director ndi bungwe lovomerezeka, mwachitsanzo BV yoyang'anira, udindowo umakhala pa otsogolera a bungweli mogwirizana komanso payekhapayekha (Nkhani 2:11 BW). Kusiya ntchito sikuthetsa udindo pa zochita zanu panthawi ya nthawi yanu, ndipo nthawi ya zaka zitatu mu bankirapuse imayang'ana mmbuyo kuyambira tsiku la bankirapuse, osati kuchokera pa kusiya ntchito kwanu.

Kodi mlandu umakhala liti?

Bungwe lovomerezeka likhoza kuchita mlandu (Article 51 Dutch Criminal Code). Bungwe la Public Prosecution Service (OM) likhoza kuyimba mlandu kampaniyo, iwo amene analamula kuti ichite zimenezo, iwo amene anazitsogoleradi, kapena zonse ziwiri.

Zitsanzo zake ndi zachinyengo zomwe maakaunti amakumana nazo akamayandikira ku bankirapuse komanso zachinyengo pamisonkho. Udindo waupandu ndi wosiyana ndi udindo wa anthu wamba: kumasulidwa sikuchotsa mlandu wa anthu wamba ndi trustee.

Kodi mumachepetsa bwanji chiopsezo ngati director?

Chitetezo chilichonse chopambana chimadalira mbiri yakale yosonyeza kuti panachitika chisankho chokhudza chidziwitso chokwanira. Sungani mbiriyo pamene mukupitiriza.

• Zisankho za komiti yaching'ono zokhala ndi chidziwitso chomwe zidachokera, kuphatikizapo malingaliro otsutsana.
• Sungani mabuku atsopano mogwirizana ndi Nkhani 2:10 BW ndipo perekani maakaunti apachaka pa nthawi yake.
• Gwiritsani ntchito mayeso ogawa a Article 2:216 BW musanapereke gawo lililonse la phindu.
• Adziwitseni ngati sangakwanitse kulipira misonkho mkati mwa milungu iwiri motsatira Nkhani 36 ya Collection of State Taxes Act.
• Onani ngati pali inshuwaransi ya owongolera ndi akuluakulu (D&O) ndi zomwe sizikuphatikizidwa. Werengani zambiri pa inshuwaransi yazachuma ku Netherlands.

Kodi muyenera kuyang'ana chiyani ngati director?

• Kodi maakaunti apachaka azaka zaposachedwa amaperekedwa ku KVK mkati mwa nthawi zomwe malamulo akhazikitsa?
• Kodi oyang'anira angathe kuwonetsa ufulu ndi maudindo a kampaniyo nthawi iliyonse?
• Kodi maudindo atsopano akadali ndi ziyembekezo zenizeni za malipiro?
• Kodi malipiro kwa makampani ena kapena omwe ali ndi magawo ndi oyenera ngati obwereketsa ena sakulipidwa?
• Kodi kulephera kulipira msonkho wa malipiro kapena VAT kwadziwitsidwa mkati mwa milungu iwiri?
• Kodi maganizo otsutsana pa zisankho zoopsa alembedwa mu mphindi?

Kodi muyenera kuyang'ana chiyani ngati wobwereketsa?

• Pamene pangano linatha, kodi director ankadziwa kapena anayenera kudziwa kuti kampaniyo singathe kulipira?
• Kodi ndalama za kampaniyo zinasamutsidwira kwa anthu ogwirizana pomwe invoice yanu sinalipidwe?
• Kodi kampaniyo yalemba maakaunti ake apachaka pa nthawi yake? Onani KVK kulembetsa.
• Kodi pali bankirapuse, pamenepa trustee osati inuyo ndiye amene amabweretsa chiphaso cha Article 2:248?
• Kodi mungatsimikizire zoona zake ndi maimelo, mphindi kapena malipoti a banki?

Kodi tingakuchitireni chiyani ndi udindo wa director?

Gulu lathu la zamalamulo la makampani limagwira ntchito m'malo mwa otsogolera, makampani, obwereketsa ndi osunga ndalama.

• Timayesa komwe muli kwenikweni malinga ndi Nkhani 2:9, 6:162 ndi 2:248 BW ndi Nkhani 36 ya Collection of State Taxes Act.
• Timayankha pempho la mlandu kuchokera kwa trustee kapena wobwereketsa ndipo timamanga chitetezo kuchokera m'mabuku anu.
• Timakonzekera ndikupereka chidziwitso cha kulephera kulipira kwa akuluakulu amisonkho.
• Timawunikanso ngati ndondomeko yanu ya D&O ikuphimba zomwe mukufuna ndipo timadziwitsa kampani ya inshuwalansi pa nthawi yake.
• Timapempha owongolera milandu m'malo mwa obwereketsa.

Chidule

• Kampaniyo ili ndi ngongole zake; director ali ndi mlandu pokhapokha ngati angaimbidwe mlandu waukulu.
• Ku kampani: Nkhani 2:9 BW; kwa omwe ali ndi ngongole: Nkhani 6:162 BW, kutsatira Ontvanger/Roelofsen.
• Mu bankirapuse: Nkhani 2:248 BW, ndi lingaliro ngati mabuku kapena maakaunti apachaka sali bwino.
• Pa msonkho wa malipiro ndi VAT: dziwitsani kuti simungathe kulipira mkati mwa milungu iwiri (Article 36 Collection of State Taxes Act).
• Oyang'anira ndi owongolera a director wa kampani nawonso akhoza kukhala ndi udindo.

MAFUNSO OFUNSIDWA KAWIRIKAWIRI