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ORCO
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Art. 669 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Zweiter Abschnitt: Rechte und Pflichten der Aktionäre; B. ...
Art. 669 OR
Gerichtsentscheide zu dieser Bestimmung (17)
B-5051/2012 (art. 669 cpv. 1 CO)
Securities Dealer Licensing Denial and Liquidation Upheld
Cited for the principle of prudent valuation of assets and liabilities, including the necessity of making provisions for uncertain liabilities and probable losses.
HG120173 · zh (Art. 669 Abs. 3 OR)
Auditing Firm Independence Lacking for Auditor Appointments
This article was applied in the reasoning to determine the permissible limits for forming hidden reserves, which was relevant to assessing the auditing firm's actions.
1C 12 15 · lu (Art. 669 Abs. 1 OR)
Appellate Court Overturns Order for Security Based on Commercial Law Provision
The court considered the provision concerning company reserves in concluding that the security for costs was not necessary due to the existing provision.
AA100145 · zh (Art. 669 Abs. 3 und 4 OR)
Minority Shareholder Information Right Dispute Upheld on Appeal
Substantive provision concerning auditor duties, mentioned by the appellant in relation to the documentary evidence rejected by the lower court.
B.2011.193 · sg (Art. 669 Abs. 3 OR)
State Tax on 2005 Real Estate Profit Sale Upheld Due to Untimely Basis Challenge
Cited in the reasoning regarding hidden reserves, but not in the dispositive.
B.2011.193 · sg (Art. 669 Abs. 3 OR)
Capital Company Real Estate Sale Profit Taxation Dispute
Cited in the reasoning regarding silent reserves, but not in the operative part.
FI.2008.0143 · vd (Art. 669 al. 1 CO)
Taxpayers v. Tax Authority: Income Assessment Dispute (2003-2004)
Cited in the reasoning (point 3a) regarding accounting principles for depreciation, but not cited in the dispositive orders (I-VI).
HG.2002.81 · sg (Art. 669 Abs. 1 OR)
Indirect Damages Claim Against Corporate Officers for Asset Mismanagement and Fraudulent Conduct
Cited in the context of the requirement to form necessary depreciations, value adjustments, and provisions (Rückstellungen) according to generally recognized commercial principles.
FI.2006.0009 · vd (art. 669 al. 1 CO)
Tax Authority Revision Procedure Error Regarding Director Salaries
Referenced in the reasoning section concerning the deductibility of provisions, but not explicitly cited in the final orders (I-IV).
C/17546/2002 · ge (Art. 669 CO)
Employee Termination Over Exploratory Meeting Upheld in Part
Cited within the definition of 'Estimated Market Value of the Shares' in the stock option plan regulation, which was applied in the final orders regarding stock options.
C/18572/2002 · ge (Art. 669 CO)
Employee Dismissal and Stock Option Buyback Following Exploratory Business Discussions
Cited within the context of the stock option plan formula regarding latent reserves, used to calculate the amount due.
FI.1995.0013 · vd (Art. 669 al. 1 CO)
Tax Evasion Reassessments and Penalties: Corporation and Shareholders (1987-1992)
Cited in the reasoning section regarding the creation of provisions based on the prudence principle.
FI.1995.0066 · vd (Art. 669 al. 1 CO)
Shareholder Withholding Tax Reimbursement Forfeiture Due to Late Declaration
Cited in the reasoning to discuss whether the amount should have been accounted for as a provision rather than a direct credit, although the court ultimately relied on the LIA for the outcome.
FI.1995.0126 · vd (art. 669 al. 1 CO)
Construction Company Tax Reassessment Appeal: Warranty Provision Upheld, Sales Undervaluation and Shareholder Wealth Upheld
Cited in the reasoning section regarding provisions for risks, but not in the dispositive orders.
FI.1995.0040 · vd (art. 669 al. 1 CO)
Tax Reassessment Appeal Regarding Loan Treatment and Business Expenses
Cited in the reasoning section as the legal basis for establishing the provision, which was central to annulling the tax reassessment (orders II, III, IV).