The Mandatory and Default Regulation in Hungarian Company Law – A Decade of Experience

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-04-01 DOI:10.1515/ecfr-2023-0012

Ádám Auer, Tekla Papp

引用次数: 0

Abstract

Abstract 314 The option to deviate from a legal provision has been problematic for company law. The theoretical background of legislation is rooted in the interpretative models of company law: the investor model favouring the interests of its members (shareholder theory) and a contractual model which takes into account the stakeholders in the business relationship with the company (stakeholder theory). This article reflects on the development of the regulation’s nature of Hungarian company law; the legislator implemented a fundamental change in the central element to the governance of company law in 2013. After the modification of central regulation concept of Hungarian company law, the role of the judiciary shifted to the classification of the different default-mandatory rules. This article investigates the development of the new company law regulations concept, and the related judicial practice, and also approaches the topic from the view of interests (of creditors, employees and members), striving to create a coherent dogmatic system.

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匈牙利公司法中的强制性和违约性规定——十年经验

摘要314偏离法律规定的选择一直是公司法的问题。立法的理论背景植根于公司法的解释模型:有利于其成员利益的投资者模型(股东理论)和考虑到与公司业务关系中的利益相关者的合同模型(利益相关者理论)。本文对匈牙利公司法规制性质的发展进行了反思;2013年，立法委员对公司法治理的核心要素进行了根本性的改革。匈牙利公司法中央监管概念修改后，司法部门的角色转向对不同的违约强制规则进行分类。本文考察了新公司法规制概念的发展和相关的司法实践，并从利益(债权人、雇员和成员)的角度来探讨这一主题，力求形成一个连贯的教条体系。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.