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Marcowa zmiana prawa spółek to mini-rewolucja

Już 1 marca 2019 r., zostaną wprowadzone istotne zmiany dotyczące zasad funkcjonowania spółek kapitałowych, które mają na celu przede wszystkim uproszczenie regulacji prawnych min. kodeksu spółek handlowych oraz innych ustaw, które dotyczą funkcjonowania przedsiębiorców.

Ustawa z dnia 9 listopada 2018 r. o zmianie niektórych ustaw w celu wprowadzenia szereg uproszczeń dla przedsiębiorców w prawie podatkowym i gospodarczym — omówimy tutaj najważniejsze z nich:

Potwierdzanie nieprawidłowych umów

Ustawa wprowadza możliwość potwierdzenia przez spółek umów zawartych przez jej organ nieprawidłowo tj. działający bez umocowania bądź z przekroczeniem jego zakresu. Taka zmiana będzie miała duże znaczenie chociażby z uwagi na fakt, że mandaty członków organów (w tym zarządu) wymagają corocznego odnawiania, o ile w umowie spółki lub w statucie nie przewidziano odmiennych postanowień. Dotychczas nie było jasne czy jest możliwość potwierdzenia przez spółkę czynności dokonywanej przez osobę działającą w charakterze członka organu co prowadziło do wielu wątpliwości oceny stosunków prawnych między przedsiębiorcami: często zdarza się przecież sytuacja gdzie wspólnicy zapominają o odnowieniu mandatu na czas. Praktyka pokazuje, że są także inne możliwości, które powodują, że organy spółki nie są obsadzone prawidłowo. Przykładem może być nieobsadzenie minimalnej liczby mandatów wymaganych umową spółki.

Dzięki wprowadzonym zmianom, kontrowersyjne sytuacje które rodzą ryzyko nienależytej reprezentacji spółki, przesądzając o ważności umowy zawartej przez wadliwie obsadzony organ powinny zniknąć dzięki możliwości jej potwierdzenia przez spółkę. Taka umowę bowiem będzie można uznać za nieważną dopiero wtedy, gdy nie zostanie potwierdzona w odpowiednim terminie przez drugą stronę. Jednocześnie, jeżeli do potwierdzenia niedojdzie to niedoszły kontrahent osoby prawnej uzyskuje ochronę w postaci roszczeń odszkodowawczych przeciwko osobie, która działała bez umocowania bądź z przekroczeniem jego zakresu. Zmiany dotyczą także czynności jednostronnych. Taka czynność będzie dopiero uważana za bezwzględnie nieważną, jeżeli podmiot któremu jednostronne oświadczenie zostało złożone, nie wyrazi zgody na działanie w powyższych okolicznościach.

Należy przy tym zaznaczyć, że wprowadzone zmiany będą także dotyczyły sytuacji dokonanych przez wejściem w życie wyżej wskazanej nowelizacji, a więc przed 1 marca 2019 r. Jedynym wyjątkiem, kiedy to powyższe zmiany nie będą miały zastosowania, będą sytuacje które były przedmiotem prawomocnie zakończonych postępowań sądowych w sprawach cywilnych.

Rezygnacja ostatniego członka zarządu

Zmiany mają także dotyczyć rezygnacji przez członka zarządu w sytuacji kiedy jest on jedynym członkiem wchodzącym w skład tego organu lub gdy rezygnacje składają wszyscy członkowie zarządu wieloosobowego działający jednocześnie. Do tej pory niejasne było na czyje ręce powinna być złożona rezygnacja. Nowelizacja zakłada, że w obu sytuacjach członek zarządu będzie składał rezygnację odpowiednio wspólnikom – w przypadku spółki z ograniczoną odpowiedzialnością albo radzie nadzorczej – w przypadku spółki akcyjnej. Do tego rodzaju czynności będzie przewidziana specjalna procedura, z zastrzeżeniem odmiennych postanowień umowy spółki lub statutu.

Zmiany w zakresie głosowania i dywidend

Kolejną zmianą jest fakt, że w przeciwieństwie do obecnie obowiązujących przepisów nowelizacja zakłada również możliwość pisemnego głosowania w sprawach będących przedmiotem zwyczajnego zgromadzenia wspólników. Kodeks spółek handlowych wyłączał możliwość pisemnego głosowania nad uchwałami będącymi przedmiotem obrad zwyczajnego zgromadzenia wspólników i związanymi z zakończeniem roku obrotowego. Możliwość skorzystania z tego trybu będzie uzależnione od zgody wszystkich wspólników, a sprzeciw choćby jednego z nich będzie oznaczał konieczność podjęcia stosownej uchwały podczas zwyczajnego zgromadzenia wspólników. 

Nowelizacja obejmuje także przepisy dotyczące wypłat dywidendy oraz obowiązku zwrotu zaliczki na poczet przewidywanej dywidendy. W ustawie doprecyzowane zostały termin w jakim zysk przeznaczony do podziału powinien zostać wypłacony wspólnikom spółki z ograniczoną odpowiedzialnością, jeżeli termin taki nie został ustalony. Do tej pory, jeżeli wspólnicy pozostawali bierni, kompetencja przechodziła na zarząd.  Z uwagi na fakt, iż nie występują żadne ograniczenia ustawowe w tej materii, zarząd mógł wyznaczać nawet bardzo odległe terminy płatności dywidendy. Zgodnie z nowymi przepisami, jeżeli termin płatności dywidendy nie został określony w uchwale wspólników, wypłata powinna nastąpić w dniu, który przypada na dzień powzięcia uchwały o wypłacie dywidendy. Zmiana ta korzystnie wpływa na sytuację wspólników, ponieważ eliminuje zjawisko, polegające na nadmiernym odraczaniu chwili wypłaty zysku. Dodatkowo wprowadzono zmiany dotyczące zaliczek na poczet spodziewanej dywidendy. O warunkach wypłaty tych zaliczek nie będzie decydować wyłącznie zysk wykazany w zatwierdzonym sprawozdaniu finansowym za poprzedni rok obrotowy, ale również wynik finansowy bieżącego roku obrotowego, trwającego w chwili wypłaty zaliczki. Przy planowaniu wypłaty zaliczki, warto oszacować jaka będzie wysokość przyszłej dywidendy przeznaczonej do podziału. Wynika to z faktu, że ustawodawca przewidział jednoznaczny obowiązek zwrotu otrzymanych zaliczek w całości lub w odpowiedniej części na wypadek, gdyby pomimo wypłaty zaliczek spółka odnotowała stratę albo wykazała zbyt niski zysk.

autor: Daria Kwiatkowska

Maciej Oniszczuk

Zobacz, również

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