{"id":4686,"date":"2024-06-06T09:50:38","date_gmt":"2024-06-06T06:50:38","guid":{"rendered":"https:\/\/www.anx.lt\/?p=4686"},"modified":"2024-06-06T09:50:40","modified_gmt":"2024-06-06T06:50:40","slug":"del-galimybes-ismoketi-akcininkams-dividendus-imonei-turint-neivykdytu-prievoliu","status":"publish","type":"post","link":"https:\/\/www.anx.lt\/pl\/naujienos\/del-galimybes-ismoketi-akcininkams-dividendus-imonei-turint-neivykdytu-prievoliu\/","title":{"rendered":"D\u0117l galimyb\u0117s i\u0161mok\u0117ti akcininkams dividendus, \u012fmonei turint ne\u012fvykdyt\u0173 prievoli\u0173"},"content":{"rendered":"\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 straipsnio 6 dalis numato, s\u0105lygas, kurioms esant visuotinis akcinink\u0173 susirinkimas negali priimti sprendimo skirti ir i\u0161mok\u0117ti dividendus, t. y. numatyta, jog dividendai negali b\u016bti i\u0161mokami, jei: 1) bendrov\u0117 turi ne\u012fvykdyt\u0173 prievoli\u0173, kuri\u0173 terminai yra su\u0117j\u0119 iki sprendimo pri\u0117mimo; 2) ataskaitini\u0173 finansini\u0173 met\u0173 paskirstytinojo pelno (nuostoli\u0173) suma yra neigiama (gauta nuostoli\u0173); 3) bendrov\u0117s nuosavas kapitalas yra ma\u017eesnis arba i\u0161mok\u0117jus dividendus tapt\u0173 ma\u017eesnis u\u017e bendrov\u0117s \u012fstatinio kapitalo, privalomojo rezervo, perkainojimo rezervo ir rezervo savoms akcijoms \u012fsigyti rezervo sum\u0105.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lietuvos Auk\u0161\u010diausiasis Teismas 2024 m. baland\u017eio 29 d. priimta nutartimi civilin\u0117je byloje Nr. e3K-3-99-381\/2024 pla\u010diau pasisak\u0117 d\u0117l Akcini\u0173 bendrovi\u0173 \u012fstatymo (AB\u012e) 59 straipsnio 6 dalies 1 punkto ai\u0161kinimo ir taikymo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nagrin\u0117jamu atveju parei\u0161k\u0117ja atsakov\u0117s bankroto byloje pra\u0161\u0117 patvirtinti finansin\u012f reikalavim\u0105, kilus\u012f i\u0161 visuotinio akcinink\u0173 susirinkimo sprendimais paskirt\u0173, bet nei\u0161mok\u0117t\u0173 dividend\u0173. Atsakov\u0117s nemokumo administratorius ir kita atsakov\u0117s kreditor\u0117 su parei\u0161k\u0117jos reikalavimu nesutiko ir \u012frodin\u0117jo, kad atsakov\u0117 tur\u0117jo kreditoriams ne\u012fvykdyt\u0173 prievoli\u0173, kuri\u0173 terminai buvo su\u0117j\u0119, tod\u0117l pagal AB\u012e 59 straipsnio 6 dalies 1 punkt\u0105 negal\u0117jo mok\u0117ti dividend\u0173 gin\u010do laikotarpiu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0160ioje civilin\u0117je byloje teismai, nustat\u0119, kad, atsakov\u0117s akcininkams priimant sprendim\u0105 paskirti dividendus, atsakov\u0117 tur\u0117jo pradelst\u0173 \u012fsipareigojim\u0173 kreditorei, ta\u010diau skola jai buvo visi\u0161kai sumok\u0117ta per penkias dienas nuo sprendimo pri\u0117mimo, t. y. dar iki akcininkams sumokant dal\u012f dividend\u0173, konstatavo, kad kreditor\u0117s interesai nebuvo pa\u017eeisti, ir nenustat\u0117 AB\u012e 59 straipsnio 6 dalies 1 punkto pa\u017eeidimo. Lietuvos Auk\u0161\u010diausiasis Teismas tokiai teism\u0173 i\u0161vadai pritar\u0117, papildomai nurod\u0117, kad aplinkyb\u0119, jog dividend\u0173 skyrimo ar i\u0161mok\u0117jimo metu buvo pradelst\u0173 \u012fsipareigojim\u0173 kreditoriams, galima pripa\u017einti prezumpcija, jog dividend\u0173 skyrimas ir i\u0161mok\u0117jimas akcininkams l\u0117m\u0117 v\u0117lesn\u012f neatsiskaitym\u0105 su kreditoriais. Ta\u010diau \u0161i \u012fstatyme nustatyta prezumpcija suinteresuot\u0173 asmen\u0173 (dividendus gavusi\u0173 akcinink\u0173) gali b\u016bti nugin\u010dyta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nusta\u010dius, jog prievol\u0117 kreditoriui buvo \u012fvykdyta, pa\u017eeidimas pa\u0161alintas, AB\u012e 59 straipsnio 6 dalies 1 punkte \u012ftvirtintos normos tikslas apsaugoti kreditoriaus interesus \u012fgyvendintas, neliko pagrindo pripa\u017einti, kad akcininkams dividendai buvo paskirti ir i\u0161mok\u0117ti neteis\u0117tai. Normos ai\u0161kinimas, kad visais atvejais akcinink\u0173 sprendimas i\u0161mok\u0117ti dividendus akcininkams yra neteis\u0117tas, jei akcinink\u0173 sprendimo i\u0161mok\u0117ti dividendus pri\u0117mimo dien\u0105 buvo pradelst\u0173 \u012fsipareigojim\u0173, nepaisant j\u0173 dyd\u017eio, prievol\u0117s vykdymo termino pa\u017eeidimo trukm\u0117s, prievol\u0117s kreditoriams \u012fvykdymo fakto iki dividend\u0173 i\u0161mok\u0117jimo akcininkams, b\u016bt\u0173 formalus ir neatitikt\u0173 tikrosios normos prasm\u0117s ir paskirties.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 straipsnio 6 dalis numato, s\u0105lygas, kurioms esant visuotinis akcinink\u0173 susirinkimas negali priimti sprendimo skirti ir i\u0161mok\u0117ti dividendus, t. y. numatyta, jog dividendai negali b\u016bti i\u0161mokami, jei: 1) bendrov\u0117 turi ne\u012fvykdyt\u0173 prievoli\u0173, kuri\u0173 terminai yra su\u0117j\u0119 iki sprendimo pri\u0117mimo; 2) ataskaitini\u0173 finansini\u0173 met\u0173 paskirstytinojo pelno (nuostoli\u0173) suma yra neigiama (gauta [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":4687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4686","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-naujienos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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