Ar individualios įmonės savininko sutuoktinis yra atsakingas už individualios įmonės prievoles?
Balčiauskaitė, Simona |
Individuali įmonė – neribotos atsakomybės juridinis asmuo, kuris yra ne tik civilinės teisės subjektas, galintis savo vardu įgyti teises ir pareigas, bet ir civilinės teisės objektas – nekilnojamasis turtas kaip turtinis kompleksas. Lietuvos Respublikos Civilinio kodekso 2.50 straipsnio 4 dalyje numatyta neribotos civilinės atsakomybės juridinio asmens dalyvio atsakomybė, jeigu juridinio asmens prievolėms padengti neužtenka juridinio asmens turto. Pagal Lietuvos Respublikos Individualių įmonių įstatymo nuostatas, individualią įmonę gali įsteigti tik vienas fizinis asmuo, kuris tampa individualios įmonės dalyviu – savininku. Nors Lietuvos Respublikos Individualių įmonių įstatyme nurodyta, kad individuali įmonė gali turėti tik vieną savininką, tačiau praktikoje laikomasis pozicijos, kad individuali įmonė gali priklausyti sutuoktiniams bendrosios jungtinės nuosavybės teise. Pažymėtina, kad iki 2003 m. gruodžio 31 d. galiojusiame Lietuvos Respublikos Įmonių įstatyme, individuali įmonė galėjo priklausyti vienam fiziniam asmeniui arba sutuoktiniams bendrosios jungtinės nuosavybės teise. Dėl pasikeitusio ir neaiškaus įstatyminio reglamentavimo kyla problemų, sprendžiant klausimą, ar abu sutuoktiniai yra atsakingi už individualios įmonės prievoles. Darbo pagrindinis tikslas yra atsakyti į klausimą ar individualios įmonės savininko sutuoktinis yra atsakingas už individualios įmonės prievoles. Siekiant užsibrėžto tikslo įgyvendinimo, šiame darbe aptariamas individualios įmonės teisinis statusas, analizuojama teismų praktikos ir individualios įmonės reglamentavimo raida, tiriami įstatymo leidėjo ketinimai. Taip pat, nagrinėjamas sutuoktinių turto režimas bei sprendžiamas klausimas ar individuali įmonė gali priklausyti sutuoktiniams bendrosios jungtinės nuosavybės teise, tiriama ar individualios įmonės savininko sutuoktinis turi teisę realizuoti nuosavybės teises į individualiąją įmonę, įtakoti individualios įmonės veiklą ir užkirsti kelią kreditorių reikalavimų didėjimui. Galiausiai nagrinėjamas klausimas dėl individualios įmonės savininko sutuoktinio atsakomybės pagal individualios įmonės prievoles bei nustatomi pagrindai, kuriems esant individualios įmonės savininko sutuoktinis turėtų atsakyti už individualios įmonės prievoles. Atlikus analizę, buvo nustatyta, kad individualios įmonės savininko sutuoktiniui atsakomybė pagal individualios įmonės prievoles negali būti kildinama iš to, kad įmonės savininką ir jo sutuoktinį sieja šeimos teisiniai santykiai.
Individual Enterprise is a legal entity with unlimited civil liability, the entity is not only a subject of civil law, able to obtain rights and obligations, but also an object of civil law – immovable property as a proprietary complex. Part 4 of Article 2.50 of the Civil Code of the Republic of Lithuania establishes liability of a participant of a legal entity with unlimited civil liability in case the legal entity does not own sufficient assets to cover obligations of the legal entity. According to provisions of the Law on Individual Enterprise of the Republic of Lithuania, a Individual Enterprise may solely be established by one natural person who becomes a participant of the Individual Enterprise – the owner. Although it is established in the Law on Individual Enterprise of the Republic of Lithuania that an Individual Enterprise has only one owner, usually spouses are considered to be able to own a Individual Enterprise as common joint ownership. It should be stated that, according to the Law on Enterprises of the Republic of Lithuania, valid until 31st of December, 2003, a Sole Proprietorship could be owned by one natural person or spouses as common joint ownership. According to legal regulation at that time, the owner or owners (if owned by spouses as common joint ownership) of the Proprietorship had equal rights to the Individual Enterprise and to the assets thereof. However, such provisions were eliminated in the Law on Individual Enterprise of the Republic of Lithuania as of 1st of January, 2004. Final provisions of the Law established that, if both spouses are specified as owners of the Proprietorship, the Proprietorship must be either reorganized by dividing it into two separate Sole Proprietorships or transferred, or liquidated. The changed and unclear legal regulation causes issues when deciding whether both spouses are liable for obligations of the Individual Enterprise. The main objective of the thesis is to answer the question if the spouse of the owner of an Individual Enterprise is liable for obligations of the Individual Enterprise. In order to reach the objective of the thesis legal status of an Individual Enterprise is discussed, the process of court practice and regulation of a Individual Enterprise is analyzed, as well as intentions of the legislator. Matrimonial property regime is also analyzed, a question if a Individual Enterprise can be owned by spouses as common joint ownership is answered, the following questions are also answered: whether the spouse of the owner of a Individual Enterprise is entitled to realize the ownership right to the Individual Enterprise, to influence activities of the Individual Enterprise and to prevent increase of creditors claims. Also the issue of liability of the spouse of the owner of the Sole Proprietorship for obligations of the Sole Proprietorship is analyzed, grounds for liability of the owner of the Sole Proprietorship for obligations of the Sole Proprietorship are specified. The descriptive, comparative, systematic analysis methods were used in the research. Analysis and comparison of legal status of an Individual Enterprise abroad and in Lithuania disclosed that an Individual Enterprise is considered to be an unincorporated form of business in many foreign countries. A Individual Enterprise in Lithuania, unlike in other foreign countries, is considered to be a legal entity, but all countries mentioned in the thesis, including Lithuania, consider a Individual Enterprise to be a form of business which is distinguished by the fact that the business is founded by one person who becomes the owner of the business. It should be stated that an Individual Enterprise was recognized as a legal entity solely on 1st of July, 2001, when the Civil Code of the Republic of Lithuania entered into force. In consideration to the fact that a Individual Enterprise is considered to be a legal entity in Lithuania, it is considered to be a subject of civil law that may obtain rights and obligations. Therefore an Individual Enterprise is first of all liable for its undertaken obligations, but, in case a Individual Enterprise does not have sufficient assets, law states that a participant of a legal entity with unlimited civil liability is liable for obligations of the legal entity with unlimited civil liability. Court practice before the Law on Individual Enterprise in the Republic of Lithuania entering into force and afterwards is analyzed in the thesis. The practice analyzed in the thesis shows that, although legal regulation has changed, court practice in deciding on the issue of liability of the owner of an Individual Enterprise did not change until 7th of December, 2012, when a panel of seven judges of the Supreme Court of Lithuania issued a Ruling which changed the grounds for liability of the spouse of the owner of a Individual Enterprise for obligations of the Individual Enterprise and reallocated substantiation. It was established in the Master thesis that the spouse of the owner of an Individual Enterprise is not entitled to realize her/his ownership right to the Proprietorship because there are no legal possibilities for him/her to dispose, manage or use the Sole Proprietorship established by the spouse. Furthermore, analysis of legal regulation, doctrine, rights bestowed on the spouse of the owner of an Individual Enterprise and intentions of the legislator disclosed that a Sole Proprietorship may not be owned by spouses as common joint ownership. Solely one natural person may be the owner of an Individual Enterprise. The performed analysis disclosed that liability of the spouse of the owner of an Individual Enterprise for obligations of the Individual Enterprise may not be based on family relations between the owner of the Proprietorship and the spouse. It was disclosed in the thesis that the law does not establish liability of the spouse of the owner of an Individual Enterprise for obligations of the Individual Enterprise. Thus, a conclusion was made that obligations of a Individual Enterprise should be considered personal obligations of the spouse who founded the Individual Enterprise and should be executed using personal assets of the spouse who founded the Individual Enterprise, and in case the assets are not sufficient – the spouse‘s part of joint property should be used for execution. Certain cases of civil liability being applied on the spouse of the owner of the Individual Enterprise were analyzed and disclosed in the thesis. The spouse of the owner of a Individual Enterprise shall be held liable for obligations of the Individual Enterprise if he/she served as a manager or a factual manager at the Proprietorship founded by the spouse and damage to creditors of the Individual Enterprise was caused by improper execution of obligations, fraudulent actions. Liability of the spouse of the owner of the Individual Enterprise may also be based on obligations undertaken by concluded contracts. A hypothesis was suggested in this thesis, that liability of the spouse of the owner of the Individual Enterprise for obligations of the Individual Enterprise may not be based on family relations between the owner of the Individual Enterprise and his/her spouse. The performed research confirmed the hypothesis suggested in the beginning of the thesis.