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KKO 2125/2019 Generato dall'IA

Shareholder transfer for liquidation does not constitute false registration when new owner manages closure.

Numero d'incarto KKO 2125/2019
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court of Finland dismissed the prosecution's claim against a company owner who transferred shares to a third party for liquidation purposes. The court found that the transferor ceased management duties and the transferee handled all liquidation and bankruptcy-related tasks, making the registration accurate. Consequently, the court ruled that no false registration occurred because the new owner was the one managing the companies' closure.

Regesto Legislator

Generato dall'IA

s. 10 of the Companies Act 2006; s. 10 of the Companies Act 2006: A transfer of shares for the purpose of liquidation does not constitute false registration if the transferee assumes management of the liquidation process.

Parole chiave

Generato dall'IA
false registration share transfer company liquidation business closure company law supreme court registration accuracy reati nel fallimento e nell'esecuzione per debiti

Disposizioni normative citate

Generato dall'IA
s. 10 of the Companies Act 2006

Giurisprudenza citata

Generato dall'IA
KKO 2019:109
Supreme Court dismisses charges against former owner and new manager for false registration and accounting crimes.
Generato dall'IA
kko-precedent_1990_177
Supreme Court dismisses appeal against directors' liability for continuing company operations despite capital deficiency.
kko-other_1998_3957
Supreme Court dismisses appeal where defendant knowingly registered capital as paid in companies established for tax evasion.
kko-precedent_1996_46
Shareholder liable to compensate creditor for losses caused by company's failure to enter liquidation proceedings.
kko-precedent_1989_23
Supreme Court dismisses CEO's appeal; prior return claim rejected as reasonable compensation for work done.
kko-precedent_1989_130
Supreme Court allows tax officials' claims against company directors for unpaid withholding taxes during bankruptcy period.

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Testo completo

Liiketoimintansa lopettavien X Oy:n, Y Oy:n ja Z Oy:n osakkeet oli luovutettu A:n edustamalle yhtiölle siinä tarkoituksessa, että A huolehtii korvausta vastaan yhtiöiden toiminnan lopettamisesta. Yhtiöiden entiset omistajat erosivat yhtiöiden hallituksista ja A nimitettiin yhtiöiden hallitusten ainoaksi jäseneksi, mistä A teki muutosilmoitukset kaupparekisteriin. Entiset omistajat käyttivät edelleen yhtiöiden tilejä, ja A huolehti lähinnä yhtiöiden toiminnan lopettamiseen ja konkurssiin liittyneistä toimista.

Korkeimman oikeuden ratkaisusta ilmenevillä perusteilla katsottiin, ettei A ollut syyllistynyt rekisterimerkintärikokseen. Ks. KKO 2019:109