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  • The Analysis of the 2015 Amendments to the Latvian Law, Increasing the Liability of LLC Members of the Board of Directors

     

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Identifikators:591627
Autors:
Vērtējums:
Publicēts: 01.09.2015.
Valoda: Angļu
Līmenis: Augstskolas
Literatūras saraksts: 48 vienības
Atsauces: Ir
SatursAizvērt
Nr. Sadaļas nosaukums  Lpp.
  Summary    1
  Table of abbreviations    5
  Introduction    6
1.  The institute of limited liability    7
1.1.  Historical overview    7
1.1.1.  The Roman law    7
1.1.2.  Byzantine Chreokoinonia    8
1.1.3.  Medieval law    8
1.1.4.  Early Modern Denmark and England    8
1.1.5.  Modern period in the United States    9
1.1.6.  Summary of the chapter    10
1.2.  The purpose of limited liability    10
1.2.1.  Stimulus and diversification of investment    10
1.2.2.  Cost saving    11
1.2.3.  Transferable shares as an equivalent    11
1.2.4.  Creditor scrutiny and optimal risk-taking    12
1.2.5.  Summary of the chapter    12
1.3.  The main exceptions from the liability protection – a comparative research    12
1.3.1.  Germany    13
1.3.2.  The United Kingdom    15
1.3.3.  Netherlands    17
1.3.4.  Latvia    19
1.3.5.  Summary of the chapter    21
2.  The business judgment rule    23
2.2.  Analysis of the case law on handing over insolvent companies’ documents    25
2.3.  Analysis of the case law on the recovery of tax debts form MBDs    26
2.4.  Summary of the chapter    26
3.  Analysis of the Amendments    27
3.1.  The Article 72.1 of the Latvian Insolvency Law    27
3.1.1.  The aim of the Article 72.1 of the Latvian Insolvency Law    28
3.1.2.  The analysis of the Article 72.1 of the Latvian Insolvency Law    28
3.1.3.  Summary of the chapter    30
3.2.  The chapter XI of the Latvian Law on Taxes and Fees    30
3.2.1.  The aim of the chapter XI to the Latvian Law on Taxes and Fees    32
3.2.2.  The analysis of the chapter XI to the Latvian Law on Taxes and Fees    32
3.2.3.  Summary of the Chapter    36
  Conclusion    37
  Bibliography    39
  Annex 1    44
  Annex 2    45
  Annex 3    46
  Annex 4    47
  Figure 1    48
Darba fragmentsAizvērt

Conclusion
The purpose of this bachelor theses was to determine whether the Amendments are appropriate instruments to achieving their intended goals that are set in the reports on the initial assessment of proposed Amendments (annotations). In other words, the author intended to find out, will the Amendments prevent MBDs from abusing their limited liability or rather trigger further circumvention and ignorance of the law, hence deteriorating the overall economic development of the country.
The author’s hypothesis was that the Amendments are inappropriate instruments and will cause further circumvention and ignorance of the law, and will be detrimental to the Latvian economy.
The first part of this thesis was devoted to the establishment of the criteria for the analysis of the Amendments. It was found that the main principle of the liability protection is the stimulus of investment though a decrease in costs of doing business, an opportunity to diversify investment and a guarantee of optimal risk-taking.
The analysis of the conditions under which MBDs can be exempt from the liability protection in other jurisdictions was performed, and it showed that these condition should be consistent with the main principle of limited liability. The Amendments are also such conditions and therefore too have to be in line with the principle. However, it is expected that the Amendments will discourage people from becoming MBDs and trigger emigration of Latvian companies, therefore decreasing investment in Latvia. Moreover, these norms will again put MBDs in a position where they have to control every step of their managing agents. Hence, the Amendments are against the stimulus of investment, diversification and cost saving principles of the liability protection. Consequently, the evolutionary development of the institute of limited liability is going in the backwards direction as even the Roman law, Byzantine Chreokoinonia etc. tried to make investment in business activity attractive and therefore provided for incentives to encourage people to perform such an activity. Latvian law, conversely, makes the post of a MBD highly unattractive.

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