The Belgian Private Limited Without Capital: How is it Faring?

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2023-02-01 DOI:10.1515/ecfr-2023-0001

Henri Culot

引用次数: 0

Abstract

Abstract 1The new Belgian Code of Companies and Associations, enacted in 2019, abolished the use of capital in the limited liability company. This important reform led to various changes in the rules applicable to this type of company, although several aspects of the previous regime generally associated with the concept of capital still remain in place. This article briefly describes the changes made in 2019 (2.) but also recalls the rules that have not been substantially modified (3.). It then brings together some observations on the economic players’ behaviour after almost four years of practice under the new rules (4.).2

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没有资本的比利时私人有限公司：进展如何？

摘要1 2019年颁布的新《比利时公司和协会法》废除了有限责任公司的资本使用。这一重要改革导致适用于这类公司的规则发生了各种变化，尽管以前制度的几个方面通常与资本概念有关，但仍然存在。本文简要描述了2019年的变化（2.），但也回顾了尚未进行实质性修改的规则（3.）。然后，在新规则下实践了近四年后，对经济参与者的行为进行了一些观察（4.）。2

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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.