Közös vállalat

A közös vállalat a magyar jog szerint a rendszerváltás előtt a gazdasági társulás, majd a rendszerváltás után a gazdasági társaság jogi személyiséggel rendelkező formája volt. Rövidítése: „kv”.

Története

A gazdasági társulásokról szóló 1978. évi 4. tvr. a jogi személyiséggel rendelkező gazdasági társulások egyik fajtájaként ismerte el a közös vállalatot.

A rendszerváltás után 1997-től a közös vállalat olyan gazdasági társaság volt, amely a kötelezettségeiért elsősorban vagyonával felel. Ha a vagyona a tartozásokat nem fedezi, úgy a tagok együttesen, kezesként felelnek.

Az új gazdasági törvény kidolgozása közben merült fel, hogy a közös vállalatokat, gazdasági jelentéktelenségük és kis számuk miatt meg kellene szüntetni. Ezt a jogalkotó elfogadta, így a 2006. évi IV. törvény szerint 2006. július 1-jétől új közös vállalat nem alapítható. A már létrejött közös vállalatok a fenti szabályok alapján működhetnek tovább.

Jegyzetek

Források

  • 1978. évi 4. tvr. a gazdasági társulásokról
  • 1997. évi CXLIV. törvény a gazdasági társaságokról
  • 2006. évi IV. törvény a gazdasági társaságokról

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