220 ORCO

CH

Art. 810 Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO)

CO; Parte terza: Delle società commerciali e della società cooperativa ; Titolo ventesimottavo: Della società a garanzia limitata; Capo terzo: Organizzazione della società; B. Gestione e rappresentanza; II. Attribuzioni dei gerenti

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Art. 810 CO

I gerenti sono competenti per tutti gli affari che non siano attribuiti all’assemblea dei soci dalla legge o dallo statuto.

Fatte salve le disposizioni di cui agli articoli 811 e seguenti, i gerenti hanno le attribuzioni intrasmissibili e inalienabili seguenti: 1. l’alta direzione della società e il potere di dare le istruzioni necessarie; 2. la definizione dell’organizzazione della società, nei limiti previsti dalla legge e dallo statuto; 3. l’organizzazione della contabilità e del controllo finanziario, nonché l’elaborazione del piano finanziario per quanto necessario alla gestione della società; 4. la vigilanza sulle persone incaricate di parti della gestione, segnatamente per quanto concerne l’osservanza della legge, dello statuto, dei regolamenti e delle istruzioni; 5. l’allestimento della relazione sulla gestione; 6. la preparazione dell’assemblea dei soci e l’esecuzione delle sue deliberazioni; 7. la presentazione di una domanda di moratoria concordataria e l’avviso al giudice in caso di eccedenza di debiti.

Il presidente dei gerenti o il gerente unico ha le attribuzioni seguenti: 1. convocare e dirigere l’assemblea dei soci; 2. provvedere per le comunicazioni ai soci; 3. accertarsi che siano fatte le notificazioni necessarie all’ufficio del registro di commercio.

← Art. 809 CO Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO) Art. 811 CO →

Decisioni giudiziarie che applicano questa disposizione (40)

SST.2024.76 · ag (Art. 810 Abs. 2 Ziff. 3 und 7 OR)

Fraud, Mismanagement, Forgery, and Money Laundering Convictions Upheld

Duties of a sole shareholder and managing director regarding accounting, financial control and planning.

HE240173 · zh (Art. 810 OR)

Appointment of Temporary Administrator for Company Following Shareholder Death

The court granted the appointed trustee the powers of a managing director with sole signing authority.

EE.2023.00016 · zh (Art. 810 Abs. 2 Ziff. 1 und 3 des Obligationenrechts, OR)

Corona Compensation Repayment Upheld Due to False Declarations

This provision is cited to establish that the manager of a GmbH has a duty to be aware of the company's accounting, thus imputing knowledge of the accounting entries to the applicant.

S 2022 120 · zg (Art. 810 OR)

Former Managing Director's Subsidiary Liability for Unpaid Social Security Contributions Upheld

Cited in the reasoning regarding the non-delegable duties of a managing director.

C/11321/2020 · ge (art. 810 al. 2 CO)

Former Managing Partner Liability for Company Over-Indebtedness Upheld on Appeal

Cited in the reasoning for establishing the duties of SARL managers, which underlies the liability finding confirmed in the dispositive (Art. 754 al. 1 CO).

C/15012/2022 · ge (Art. 810 al. 2 ch. 6 CO)

Commercial Register Refusal of Capital Increase Due to Manager Representation and Absence

The court implicitly confirmed that the execution of the resolutions of the partners assembly is an inalienable and non-transferable duty of management.

ZKBES.2022.128 · so (Art. 810 Abs. 2 Ziff. 7 OR)

Auditor's Over-Indebtedness Filing Upheld on Appeal Due to Post-Filing Cures Deemed Irrelevant

This provision concerning the required content of the annual financial statements was cited as part of the legal basis for the initial ruling.

A 2021 26 · gr (Art. 810 Abs. 2 Ziff. 3 OR)

Tax Assessment Upheld Despite Share Value Dispute Due to Poor Accounting

Cited in the reasoning (Erwägung 6.4) regarding the responsibility for convening the general assembly and preparing the annual accounts.

A/3035/2021 · ge (Art. 810 al. 2 CO)

Managing Partner Liability for Unpaid Social Security Contributions Despite Reliance on Dishonest Employee

This article defined the non-transferable duties of the manager, including financial control and surveillance, which the appellant breached.

NP210014 · zh (Art. 810 Abs. 2 Ziff. 3 OR)

Creditor Debt Assumption Claim Overturned Due to Insufficient Evidence of Contractual Assumption

Cited in the reasoning regarding the duties of GmbH management regarding accounting and financial control.

AK.2020.00009 · zh (Art. 810 Abs. 2 OR)

Former Managing Director Liable for Unpaid Social Security Contributions

This article outlines non-transferable and inalienable duties of managing directors, including overall management and supervision of personnel.

SB180108 · zh (Art. 810 OR)

Commercial Fraud and Seizure Fraud Conviction Upheld

The court considered the accused B._____'s breach of corporate law duties.

S 2019 98 · gr (Art. 810 Abs. 2 OR)

Social Security Contribution Liability of Company Manager Post-Acquisition

Cited in the reasoning regarding the management competencies that the appellant, as Geschäftsführer, was required to exercise.

AK.2018.00024 · zh (Art. 810 Abs. 2 OR)

Director personally liable for unpaid social security contributions due to gross negligence

This provision lists non-transferable and inalienable tasks of managing directors, including overall management and issuing instructions, as well as supervision of persons to whom parts of management are delegated.

605 2018 92 · fr (Art. 810ss CO)

Managing Partner Denial of Unemployment Benefits Appeal

Cited in the reasoning to define the legal power of managing partners of a limited liability company (Sàrl).