220 ORCO

CH

Art. 820 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; E. Rischio di insolvenza, perdita di capitale ed eccedenza di debiti

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Art. 820 CO

Le disposizioni del diritto della società anonima concernenti il rischio d’insolvenza, la perdita di capitale e l’eccedenza di debiti, nonché la rivalutazione di fondi e di partecipazioni sono applicabili per analogia.

← Art. 819 CO Legge federale del 30 marzo 1911 di complemento del Codice civile svizzero (CO) Art. 821 CO →

Decisioni giudiziarie che applicano questa disposizione (21)

200 2023 756 · be (Art. 820 OR)

Subsidiary Liability of GmbH Director for Unpaid Social Security Contributions

Cited in the reasoning concerning the appellant's motion for bankruptcy, but not in the final orders.

SST.2024.76 · ag (Art. 820 Abs. 1 OR)

Fraud, Mismanagement, Forgery, and Money Laundering Convictions Upheld

Duty to notify the court in case of over-indebtedness.

UE240010 · zh (Art. 820 OR)

Guarantor's Private Prosecution for Loan Fraud and Forgery Upheld Dismissal

Cited in the reasoning concerning the alleged false statement about the company's financial status (liquidation/insolvency), but not explicitly used in the final orders.

ZKBES.2022.128 · so (Art. 820 Abs. 1 OR)

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

This provision concerning the obligation to file the balance sheet or notify over-indebtedness was cited as part of the legal basis for the initial ruling.

ZSU.2022.55 · ag (Art. 820 Abs. 1 OR)

Over-Indebted Company Denied Appeal for Lack of Solvency Proof

Cited as the legal basis for opening bankruptcy upon notification of over-indebtedness.

I.1.2020.166.und.167 · sg (Art. 820 Abs. 1 OR)

Tax Authority Decision Upheld: Loan Write-Off Recharacterized as Hidden Distribution

Cited in the reasoning section when discussing the applicability of Art. 725 Abs. 2 OR to GmbHs.

Faillite.2020.19 · vd (Art. 820 CO)

LLC Bankruptcy Revocation Upheld Due to Ongoing Liquidity Issues

Cited in the header, this article makes CO provisions on bankruptcy applicable to SARLs, relevant to the bankruptcy decision being confirmed.

Faillite.2020.13 · vd (Art. 820 al. 1 CO)

Creditor Appeal of Bankruptcy Adjournment Denial

Cited in the reasoning as the provision making the rules concerning bankruptcy adjournment applicable to a limited liability company.

C/2958/2016 · ge (Art. 820 al. 2 CO)

LLC Bankruptcy Appeal Over Restructuring Plan Viability

Cited in the reasoning supporting the rejection of the appeal against the bankruptcy order and the refusal to adjourn it.

C/15238/2015 · ge (Art. 820 CO)

Companies' Motion for Adjournment of Bankruptcy Denied Due to Lack of Formal Over-indebtedness Notice

This provision, concerning limited liability companies, was cited alongside Art. 725a CO in relation to the adjournment of bankruptcy.

2015.10.13.zr.2 · bl (Art. 820 Abs. 1 OR)

Company Over-indebtedness Case: Incomplete Financials Lead to Dismissal

This provision was cited in relation to the obligation to have an interim balance sheet audited by a qualified auditor.

A/816/2014 · ge (art. 820 al. 1 ch. 3 CO)

Insurer Denied Unemployment Benefits to Former Company Associate Manager Over Proof of Salary Payment

This provision is cited in the reasoning regarding the means of dissolution of an Sàrl, but not in the final orders.

Faillite.2014.30 · vd (Art. 820 CO)

Company Appeal of Bankruptcy Postponement Revocation Upheld Due to Worsened Financial Performance

This article regarding analogous application of rules for SA on bankruptcy/adjournment is cited in the legal analysis supporting the rejection of the appeal and confirmation of the bankruptcy.

ARMC.2011.42 · ne (Art. 820 CO)

Managing Partner's Reactivated Bankruptcy Request and Insufficient Due Diligence

This provision, regarding analogous application of rules for SA bankruptcy/over-indebtedness, was cited in the reasoning explaining why the court had to rule on the bankruptcy petition once filed.

Faillite.2009.6 · vd (art. 820 CO)

LLC Bankruptcy Adjournment Revocation Upheld on Appeal

Cited as the provision that makes Art. 725a CO applicable to a limited liability company (Sàrl).