نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار، دانشکدة حقوق، پردیس فارابی دانشگاه تهران، قم، ایران
2 دکتری حقوق خصوصی، دانشکدة حقوق، پردیس فارابی دانشگاه تهران، قم، ایران
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
Analysis the legal nature of company as an entity composed of contractual and institutional components, leads to the view that at least two persons are required to form any company under Iranian law. This type of company (single member company has been accepted in European and American Countries for several years. Establishment of such company can be effective for organization of commercial activities of commercials who are not keen to have partnership with others. In this article, the required legal basis for effective function of such company has been analyzed. Furthermore, with regard to lack of theoretical and legal barriers in official acceptance of such company, we examine the legal requirements for establishment of such company under Iranian law. The legal capacity of ‘maintenance of capital theory’ in this purpose and its relation with ‘limited liability theory’ and ‘piercing of the veil doctrine’ is to be considered. In addition, possibility of such company’s establishment in form of Limited Liability and Private Joint Stock has been examined in Commercial Code amendments.
کلیدواژه‌ها [English]
10. نیازی، عباس؛ ایام کمرخانی؛ محسن جلیلیان (1394). «بررسی شرکت تکشریک در حقوق ایران با نگاه تطبیقی»، دانشنامة حقوق اقتصادی، 22(8)، صص 1 ـ 22.
11. Assamen, M. T. (2012). Comparative Single-Member Companies of Germany, France and England: A Recommendation to Ethiopia. pp. 1-42. Electronic copy available at: http://ssrn.com/abstract=2193070.
12. Behrenes, P. (2001). Limited Liability Companies. Budapest: CEU.
13. Bernard, F. Cataldo(1953). Limited Liability with One Man Companies and Subsidiary Corporations, Law and Contemporary problems, 18, pp. 473-504.
14. Cohn, E. J. & Simitis, C. (1963). “Lifting the veil” in the Company Laws of the European Continent, the International and Comparative Law Quarterly, Vol. 12, No. 1.
15. Fuller, W. (1938). The Incorporated Individual: A study of a One man Company, Harvard Law Review, 51(8), pp. 1373-1406.
16. Halpern, P., Trebilcock, M., & Turnbull, S. (1980). An Economic Analysis of Limited Liability in Corporation Law, University of Toronto Law Review, 30(2), pp. 117-150.
17. Raman singh, P. (2013). Maintenance of capital vis a-vis creditors’ protection in a limited liability company, Published Economy & Finance, pp. 1-7. http://www.investopedia.com/terms/c/capital-maintenance.asp.
18. Kuhner, CH. (2006). The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law, Marcus Lutter (ed.): Legal Capital in Europe ECFR, Special, vol. 1.
19. Lenhardt, L. L. (1995-1996). The Corporate and tax Advantages of A Limited Liability company: A German perspective, University of Cincinnati Law Review, vol. 64.
20. Lewis, L. Clum(1957). Corporation: Liabilities: Inadequate Capitalization as Ground for Disregarding Corporate Entity, Michigan Law Review, 56(2), pp. 299-301.
21. Miao, B. (2012). A Comparative Study of Legal Framework for Single Member Company in European Union and China /jpl: Journal of Politics and Law. vol. 5, No. 3; 2012m. available at:www.ccsenet.org.
22. Vincent Power, J. G. (1937-1938). Twelfth EEC Company Law Directive, International Company and Commercial Law Review, 1(3), pp. 44-45.
Acts and Regulations
23. Companies (single member privet limited companies) Act 1992.
24. Directive 2009/102/EC of the Europia Parliament and of the Council of 16 September 2009 in the Area of Company Law on Single-Member Private Limited Liability Companies.
25. Document A/RES/64/136 - Official Document - United Nations.
26. England Company Act 2006.
27. Federal Law Gazette I 721, Italian Decree 88 of 3.3, French Law 66-537
28. Federal Law (Gazette I 721), The Law of 14 July 1987 modified Art.
29. French Commercial Cod.march 2006.
30. Germany Act on Limited Liability Companies, April 1892 (Legal Gazette 477), last amended in May 1989.
31. Twelfth Council Company Law Directive 89/667/EEC Of 21 1989 On Single-Member,Private Limited Liability Companies.
