{"id":55434,"date":"2019-05-16T10:20:48","date_gmt":"2019-05-16T08:20:48","guid":{"rendered":"https:\/\/www.nzp.de\/?p=55434"},"modified":"2026-08-07T10:26:04","modified_gmt":"2026-08-07T08:26:04","slug":"refusal-to-cooperate-with-the-liquidator-may-give-rise-to-the-unlimited-liability-of-a-hungarian-managing-director-2","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/hun\/a-felszamoloval-valo-egyuttmukodes-megtagadasa-a-magyar-ugyvezeto-korlatlan-felelosseget-vonhatja-maga-utan-2\/","title":{"rendered":"A felsz\u00e1mol\u00f3biztossal t\u00f6rt\u00e9n\u0151 kooper\u00e1ci\u00f3 megtagad\u00e1sa megalapozhatja a magyar \u00fcgyvezet\u0151 korl\u00e1tlan felel\u0151ss\u00e9g\u00e9t"},"content":{"rendered":"<p>Magyarorsz\u00e1gon a jogi t\u00e1rsas\u00e1gok vezet\u0151 tiszts\u00e9gvisel\u0151inek felel\u0151ss\u00e9gre von\u00e1sa egy gyakori probl\u00e9ma a joggyakorlatban. A m\u00faltban a b\u00edr\u00f3s\u00e1gok sem voltak k\u00f6vetkezetesen e tekintetben. A k\u00f6zelm\u00faltban azonban irod\u00e1nk egy alapvet\u0151 jelent\u0151s\u00e9g\u0171 d\u00f6nt\u00e9st \u00e9rt el, amely meg\u00e1llap\u00edtotta, hogy \u00e1ltal\u00e1nos jogelvekre vagy a k\u00e1rt\u00e9r\u00edt\u00e9s alapeset\u00e9re hivatkoz\u00e1ssal nem, hanem csak t\u00f6rv\u00e9nyben kifejezetten megengedett felel\u0151ss\u00e9g\u00e1tt\u00f6r\u00e9si esetben van lehet\u0151s\u00e9g arra, hogy a vezet\u0151 tiszts\u00e9gvisel\u0151 korl\u00e1tlan felel\u0151ss\u00e9g\u00e9t meg\u00e1llap\u00edtsa a b\u00edr\u00f3s\u00e1g.<\/p>\n<p>Ilyen kifejezett rendelkez\u00e9st a magyar cs\u0151dt\u00f6rv\u00e9ny 33\/A. \u00a7-a tartalmaz. E szerint a vezet\u0151 tiszts\u00e9gvisel\u0151k (pl. \u00fcgyvezet\u0151, igazgat\u00f3s\u00e1gi tag) felel\u0151ss\u00e9ge akkor \u00e1llap\u00edthat\u00f3 meg, ha a felsz\u00e1mol\u00e1s kezd\u0151 id\u0151pontj\u00e1t megel\u0151z\u0151 h\u00e1rom \u00e9vben, a fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzet bek\u00f6vetkezt\u00e9t k\u00f6vet\u0151en a vezet\u0151i feladataikat nem a hitelez\u0151k \u00e9rdekeinek figyelembev\u00e9tel\u00e9vel l\u00e1tt\u00e1k el, \u00e9s ezzel okozati \u00f6sszef\u00fcgg\u00e9sben a gazd\u00e1lkod\u00f3 szervezet vagyona cs\u00f6kkent, vagy a hitelez\u0151k k\u00f6vetel\u00e9seinek teljes m\u00e9rt\u00e9kben t\u00f6rt\u00e9n\u0151 kiel\u00e9g\u00edt\u00e9se m\u00e1s okb\u00f3l meghi\u00fasulhat.<\/p>\n<p>Mit jelent ez a gyakorlatban?<br \/>\nMagyarorsz\u00e1gon (ellent\u00e9tben pl. N\u00e9metorsz\u00e1ggal) alapvet\u0151en nincs abszol\u00fat \u00f6ncs\u0151djelent\u00e9si k\u00f6telezetts\u00e9g. Ha azonban a vezet\u0151 tiszts\u00e9gvisel\u0151 fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzetet \u00e9szlel, k\u00e9tf\u00e9lek\u00e9ppen ker\u00fclheti el, hogy k\u00e9s\u0151bb polg\u00e1ri jogi felel\u0151ss\u00e9gre lehessen vonhatni. Vagy \u00f6ncs\u0151d\u00f6t jelen, vagy pedig maga j\u00e1r el \u00fagy, mint egy kv\u00e1zi cs\u0151dbiztos \u00e9s helyezi az \u00e1ltal\u00e1nos \u00fczleti priorit\u00e1sok f\u00f6l\u00e9 a hitelez\u0151i ig\u00e9nyeket.<\/p>\n<p>Az eml\u00edtett Cs\u0151dt\u00f6rv\u00e9ny 33\/A. \u00a7 (5) bekezd\u00e9se k\u00fcl\u00f6nb\u00f6z\u0151 (megd\u00f6nthet\u0151) v\u00e9lelmeket \u00e1ll\u00edt fel a vezet\u0151 tiszts\u00e9gvisel\u0151 felel\u0151ss\u00e9g\u00e9vel kapcsolatban arra az esetre, ha nem m\u0171k\u00f6dne egy\u00fctt egy k\u00e9s\u0151bbi felsz\u00e1mol\u00e1si elj\u00e1r\u00e1s sor\u00e1n a felsz\u00e1mol\u00f3biztossal.<br \/>\nEgy irod\u00e1nk \u00e1ltal nemr\u00e9g megnyert perben a b\u00edr\u00f3s\u00e1g meg\u00e1llap\u00edtotta, hogy amennyiben a felperes hitelez\u0151 arra hivatkozik, hogy nem csak fizet\u00e9sk\u00e9ptelens\u00e9ggel fenyeget\u0151 helyzet \u00e1llt el\u0151 a vezet\u0151 tiszts\u00e9gvisel\u0151 m\u0171k\u00f6d\u00e9si ideje alatt, hanem olyan k\u00f6r\u00fclm\u00e9ny is, amely alapj\u00e1n a b\u00edr\u00f3s\u00e1g egy\u00e9bk\u00e9nt a Cs\u0151dt\u00f6rv\u00e9ny 27. \u00a7 (2) bekezd\u00e9se alapj\u00e1n m\u00e1r a t\u00e9nyleges fizet\u00e9sk\u00e9ptelens\u00e9get is meg\u00e1llap\u00edtan\u00e1, \u00fagy a volt vezet\u0151 tiszts\u00e9gvisel\u0151nek nincs \u00e9rdemi lehet\u0151s\u00e9ge olyan ellenbizony\u00edt\u00e1sra, hogy nem \u00e1llt fenn fenyeget\u0151 fizet\u00e9sk\u00e9ptelens\u00e9g, \u00edgy neki nem kellett vagy \u00f6ncs\u0151d\u00f6t jelentenie, vagy a hitelez\u0151k \u00e9rdekei szerint tov\u00e1bbm\u0171k\u00f6dtetni a c\u00e9get. K\u00f6vetkez\u00e9sk\u00e9ppen a b\u00edr\u00f3s\u00e1g tov\u00e1bbi vizsg\u00e1lat n\u00e9lk\u00fcl meg tudja \u00e1llap\u00edtani a volt vezet\u0151 tiszts\u00e9gvisel\u0151 (a jelen perben egy kft. \u00fcgyvezet\u0151je) korl\u00e1tlan felel\u0151ss\u00e9g\u00e9t. \u00cdgy v\u00e9gs\u0151 soron akkor is lehets\u00e9ges v\u00e9grehajt\u00e1si elj\u00e1r\u00e1st ind\u00edtani a volt vezet\u0151 mag\u00e1nvagyona ellen, ha egy\u00e9bk\u00e9nt a felsz\u00e1mol\u00e1s alatt \u00e1ll\u00f3 c\u00e9g vagyona nem fedezn\u00e9 a hitelez\u0151i ig\u00e9nyeket.<\/p>\n<p>Nem igaz teh\u00e1t a k\u00f6zkelet\u0171 t\u00e9vhit, hogy Magyarorsz\u00e1gon lehetetlen vagy k\u00f6zel lehetetlen egy \u00fcgyvezet\u0151 szem\u00e9lyes felel\u0151ss\u00e9gre von\u00e1sa. A felel\u0151ss\u00e9g\u00e1tt\u00f6r\u00e9sre ugyanis megfelel\u0151 elj\u00e1r\u00e1srendben lehet\u0151s\u00e9g van. A probl\u00e9ma \u00e1ll\u00e1spontunk szerint abban rejlik, hogy az \u00e9rintettek nem megfelel\u0151 szakemberhez fordulnak, aki azt\u00e1n nem megfelel\u0151 elj\u00e1r\u00e1sban k\u00eds\u00e9rli meg az ig\u00e9nyeket \u00e9rv\u00e9nyes\u00edteni.<\/p>\n<p>\u00d6n is \u00e9rintett egy kor\u00e1bbi vezet\u0151 tiszts\u00e9gvisel\u0151 ellen ind\u00edtott \u00fcgyben? K\u00e9rj\u00fck, b\u00e1tran vegye fel vel\u00fcnk a kapcsolatot.<\/p>","protected":false},"excerpt":{"rendered":"<p>In Hungary, holding executive officers of legal entities liable is a recurring issue in legal practice. In the past, the courts were not always consistent in this respect. Recently, however, our firm obtained a decision of fundamental importance, which established that a court may find an executive officer to have unlimited liability not by relying [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":55439,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-55434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"In Hungary, holding executive officers of legal entities liable is a recurring issue in legal practice. In the past, the courts were not always consistent in this respect. 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A m\u00faltban a b\u00edr\u00f3s\u00e1gok nem mindig j\u00e1rtak el k\u00f6vetkezetesen ebben a tekintetben. 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