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Omslag Aktie- og anpartsselskabsret (15. udg.)

Aktie- og anpartsselskabsret (15. udg.)

Kapitalselskaber

Paul Krüger Andersen

Erhvervsstyrelsen bidrager til at udvikle de selskabsretlige regler, men udøver også en aktiv kontrol og tilsyn med overholdelsen af de selskabsretlige og regnskabsretlige regler. Dette er markant kommet til udtryk i den såkaldte »kontrolpakke«, som blev vedtaget af Folketinget i maj 2020. Ændringerne i selskabsloven trådte i kraft 1. januar 2021. I overskriftsform ændrer og udvider kontrolpakken Erhvervsstyrelsens rolle fra blot at være en registreringsmyndighed til også at være en kontrolmyndighed. Siden 14. udgave af denne bog er der herudover vedtaget en række lovændringer såvel i selskabsloven som i den tilstødende lovgivning. Mest markant er ophævelsen af iværksætterselskabsformen i 2019. Mere end 45.000 iværksætterselskaber er nu omdannet til ordinære anpartsselskaber – eller opløst. Omfattende ændringer i selskabsloven er en følge af implementeringen i 2019 af det ændrede aktionærrettighedsdirektiv. Implementeringsloven indeholder tillige en række ændringer, som har til formål at gøre institutionelle investorer og andre kapitalforvaltere aktive som kapitalejere. Der er ligeledes sket en udvikling i kapitalmarkedsreglerne. Bl.a. er MiFID II blevet implementeret i kapitalmarkedsloven og de dertil hørende bekendtgørelser.

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Omslag The Danish Companies Act (1st. Ed.)

The Danish Companies Act (1st. Ed.)

– a modern and competitive European law

Paul Krüger Andersen og Evelyne J.B. Sørensen

This book provides an introduction to the Danish Companies Act of 2010 (now Act No. 322 of 11 April 2011). The new Act has changed the current legislation for limited liability companies significantly. Increased globalisation and internationalisation have sharpened the demand for competitive framework conditions for Danish company law. This book mainly focuses on changes in the new Act compared to the two former Acts and also on essential similarities and differences between the Danish Companies Act and (some) other European Companies Acts. An English version of the Danish Act may be of use and interest not only for English speaking lawyers and other professionals who are interested in an introduction to Danish company law but also for researchers working with comparative company law.

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Omslag Børsretten (6. udg.)

Børsretten (6. udg.)

Paul Krüger Andersen, Nis Jul Clausen, og Jesper Lau Hansen

Denne 6. udgave af Børsretten er en ajourføring af 5. udgaven fra 2014, der bl.a. medtager ændringerne som følge af Markedsmisbrugsforordningen og MiFID-reformen.

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De danske anbefalinger for god selskabsledelse 2010

Paul Krüger Andersen

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Anmeldelse: Martin Christian Kruhl, Ejeraftaler

Paul Krüger Andersen

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Anmeldelse: Martin Christian Kruhl og Ole B. Sørensen, Kapitalejerlån & selvfinansiering – selskabsretligt, regnskabsretligt, erstatningsretligt, strafferetligt og skatteretligt

Paul Krüger Andersen

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Anmeldelse: Karsten Engsig Sørensen, Selskabsstrukturer, Joint ventures, koncerner, grænseoverskridende mobilitet og omstruktureringer

Jurist- og Økonomforbundets Forlag, 2015, 488 sider, ISBN 978-87-574-3349-4

Paul Krüger Andersen

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Anmeldelse: Carsten Fode, Noe Munck og Mads Reinholdt SørensenValg af selskabsform Karnov Group, 2022, 773 sider, ISBN 9788761943637

Paul Krüger Andersen

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Tilsynsrådet – time to say goodbye?

Paul Krüger Andersen

The Danish supervisory board (in Danish »tilsynsråd«) was introduced in the Companies Act of 2009 as an alternative to the traditional Danish governance model with a general meeting/board of directors/management (in Danish »generalforsamling/bestyrelse/direction«). The inspiration was the German two-tier system with Vorstand/Aufsichtsrat.

The Danish supervisory board model was intended as a counterpart to the German system, but it is pointed out in the article that there are significant differences, in particular that the German management system is mandatory for all German stock companies (in German »Aktiengesellschaft«). There is no alternative German governance model. Instead, the German system has been modernized in light of the newer corporate governance thinking. The German system is thus not limited to being a control system, as is the case with the Danish Supervisory Board.

The article contains statistics and analysis of the current Danish supervisory boards. The overall conclusion is that there are very few companies that have chosen the supervisory board model. There are a number of explanations for this.

It is claimed that Danish businesses have not adopted the supervisory board model and also that the possibility of choosing the supervisory board model has not led to an influx of foreign companies, as was expressed as a hope in connection with the introduction of the supervisory board model.

The article also points to a number of partly unresolved issues regarding the supervisory board model.

The article claims that the supervisory board model does not add value from a corporate governance point of view. In this connection, it is pointed out that none of the other Nordic countries have introduced a supervisory board model.

It is also pointed out that, with the introduction of the supervisory board model, the Companies Act has become (unnecessarily) technically complex.

Against this background, it is the article's recommendation that the supervisory board model be phased out, so that the Companies Act can fulfill the objective that was in the commission's modernization report (in Danish »Moderniseringsbetænkningen«), namely to create »a simple, clear and effective company legislation that is as easy as possible for businesses to administer and comply with«.

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Anmeldelse

Lars Lindencrone Petersen og Peer Schaumburg-MüllerBørs-og kapitalmarkedsret, 7. udg., Djøf Forlag, 2023, 933 s.

Paul Krüger Andersen