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Type of publication: master thesis
Field of Science: Teisė / Law (S001)
Author(s): Lipnickas, Laurynas
Supervisor: Grigienė, Jurgita
Title: Ar įmonė privalo turėti fizinę buveinę?
Other Title: Whether company must have physical headquarters?
Extent: 33 p.
Date: 11-Jan-2019
Event: Vytauto Didžiojo universitetas. Teisės fakultetas
Keywords: Juridinis asmuo;Fizinė buveinė;Virtuali buveinė;Legal entity;Virtual headquarters;Physical headquarters
Abstract: Šiuolaikiniame pasaulyje, technologijų ir skaitmeninės evoliucijos metais yra natūralu, kad vis daugiau viešųjų ir privačiųjų paslaugų keliasi į skaitmeninę erdvę. Kad tai yra aktualu šiandieniniame verslo teisiniame reglamentavime patvirtina organizacijos „Investuok Lietuvoje“ atlikta studija, vykdyta apklausa ir pateiktas svarstymui LR CK 2.49 straipsnio pakeitimo projektas, kuris leistų atsisakyti būtinybės juridiniam asmeniui turėti fizinę buveinę. Kadangi dauguma apklaustų juridinių asmens steigėjų rinktųsi virtualią, o ne fizinę buveinę, ir didelės dalies apklaustųjų įmonių darboviečių registracijos ir reali veiklos vykdymo veikla nesutapo, dėl sekančių priežasčių šiame darbe buvo iškeltas tikslas atsakyti į klausimą, ar įmonė privalo turėti fizinę buveinę. Tikslui pasiekti buvo pirmoje dalyje apžvelgiama juridinio asmens ir buveinės sąvoka, atsiradimas ir evoliucija. Antroje darbo dalyje nagrinėjama būtinybė turėti fizinę buveinę, ką ji įtakoja ir kokią problematiką sukeltų jos atsisakymas. Taip pat šioje dalyje analizuojamas piktnaudžiavimas masinio naudojimo ir fiktyviais adresais, ypatingai ką šiuo klausimu formuoja teismų praktika. Trečioje darbo dalyje analizuojami virtualios buveinės privalumai, taip pat galiojančio reglamentavimo apėjimo galimybių eliminavimas. Ketvirtoje darbo dalyje analizuojami gerieji užsienio valstybių reglamentavimo pavyzdžiai, tiek didžiųjų pasaulio ekonomikų, tiek ir „Doing Business“ reitingo lyderių, ir svarstoma kaip šią patirtį galima pritaikyti Lietuvoje. Taip pat pateikiamas vertinimas ir rekomendacijos, kurias siūloma pritaikyti tiek priėmus siūlomus pakeitimus, tiek ir jų nepriėmus.
We are living in the XXI century, time of technology and digital evolution, so it is natural, that these technological possibilities are more and more implemented in public authorities and businesses. As business regulations are the essential indicators of attractiveness for investors, it is very important to keep these regulations up to date. Because of this reason in September 2018 project is registered in Lithuanian Parliament. Scope of this project is to change paragraph 2.49 of Lithuanian civil code. Reason for this change is – “to affirm legal regulation, which would allow to keep legal person’s headquarters a physical place, where it’s permanent governing body is located, or virtual account, when is stated delivery box address in National digital shipment delivery, using post network, information system”. So if translate it to everyday use, Lithuania would be the first country in the world, where companies would be able to have fully virtual headquarters with no physical registration address whatsoever. The purpose of this work is to find out, whether company must have physical registration address, also to review current legal regulations and answer the question, if company could completely function without physical headquarters and registration address. Because these changes are planned for promotion of Lithuanian business climate, foreign countries examples will also be reviewed, especially those, that are on top of “Doing Business” rankings. A lot of attention will be paid to the currently conducted business survey, which indicated that 89 percent of legal bodies founders would prefer virtual headquarters to physical, and 70 percent of respondent’s permanent workplace is different from physical registration address. Additional tasks for this purpose is to analyze legal entity’s and its headquarters definition and regulations, find out how companies are complying with current regulations, how they can evade it, and also identify whether planned changes comply with EU law requirements, and what should be changed in parallel. Most important reason, why company should have physical headquarters, is for creation of legal certainty, so customer or visitor can visit company personally in case of need. Also in Lithuanian law requirements, as well in EU law requirements, in all company documentation which are used for communication with other companies or state institutions must be stated where headquarters are, and to name proper physical address is easier than somehow name virtual account. And as well regarding current legislation physical headquarters have significant effect on legal entity’s activities, because company’s legal and tax jurisdictions are set in accordance with registration address. There is a problem in Lithuania with mass use of registration addresses, as Registar’s data shows, that about 10 percent of country’s business units are registered in only 5 locations, containing flats, business centers and mailboxes. Under current regulations it is forbidden to register company physical address as mailbox, but for some reasons this requirement is evaded, and looks like 5 responsible institutions prefer to ignore it. There is a hope, that future changes will enable to eliminate the use of sham addresses. If it will be possible to place businesses communication with government institutions and between themselves into virtual platform, this communication will become more efficient, faster, environmental friendly with less paper use, saving time and money. As example of Denmark’s Digital Post shows, it is really possible, even if in Denmark is still required for legal person to have a physical headquarters. And because formation of a company would become a lot easier (because there will be no need for company to own or rent a premises, tie themselves into a long term contracts or even long term planning), more local or foreign entrepreneurs should decide to start businesses in Lithuania, and, this could wise contribute to State’s and society’s welfare. After studying legal entity’s and it’s headquarters meaning in theoretical and practical approaches, it is possible to state that hypothesis made at the beginning of this work has been confirmed – company does not have to have physical headquarters, and this is based on following conclusions: Even if there is a requirement for entity to have physical headquarters in the law now, the same law does not state that company must do their business activities from registered address. This example is illustrated by statistics about how many companies are carrying out their daily activities in other than their registration addresses. Law does not prohibit use of mass addresses, and even restrictions to register company in mailbox are successfully evaded. So after evaluating all these circumstances requirement for legal person to have physical headquarters in these digital times is excessive. And after analyzing legal requirements in different foreign countries (from the biggest economies of the world to “Doing Business” ranking leaders) where company must have physical registration address (but use of virtual office is also permitted), allowing for company to choose fully virtual headquarters without any additional conditions will be the best solution. And nevertheless, these changes will not affect decisions to register legal entities in the physical addresses, as it is now, so no one’s right will be infringed.
Appears in Collections:2019 m. (TF mag.)

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