De turboliquidatie van de Besloten Vennootschap
Einde inhoudsopgave
De turboliquidatie van de BV (VDHI nr. 131) 2016/15.2.1.3:15.2.1.3 The meaning of the restoration phenomenon
De turboliquidatie van de BV (VDHI nr. 131) 2016/15.2.1.3
15.2.1.3 The meaning of the restoration phenomenon
Documentgegevens:
mr. S. Renssen, datum 28-09-2015
- Datum
28-09-2015
- Auteur
mr. S. Renssen
- JCDI
JCDI:ADS400431:1
- Vakgebied(en)
Ondernemingsrecht / Rechtspersonenrecht
Deze functie is alleen te gebruiken als je bent ingelogd.
Where it subsequently turns out that the turbo-liquidation has wrongfully taken place or the existence of an asset subsequently comes to light, the company can be restored by reopening winding-up proceedings. In this regard the legislature uses the terms ‘ceases to exist’ and ‘is restored’ in Articles 2:19(5) and 2:23c(1) of the Dutch Civil Code. The result of interpreting these terms literally is that the company does not exist in the interim. However, for reasons of legal certainty, third-party protection and judicial efficiency, a restoration takes place with retrospective effect in my view, so that the company must be regarded as also having existed as such in the interim. The retrospective effect of the restoration of a turbo-liquidated company is also evident from Book 2, Section 23c(2) of the Dutch Civil Code, which stipulates that the time limit of a claim of or against the company is extended during the period that the company has ceased to exist.