| Tittel: | Ansvarsfrihet och minoritetsskydd – en rättshistorisk tillbakablick del II | | Ansvar: | Stina Bratt | | Forfatter: | Bratt, Stina  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordisk tidsskrift for Selskabsret | | Utgitt: | København : DJØF Forlag, 2025 | | Omfang: | S. 135–153 | | Serie: | Nordisk tidsskrift for Selskabsret ; 2/2025 | | Innhold: | The Swedish company law rules on discharge from liability have been debated in recent years. The debate has centred, among other things, on the potential abuse of rules protecting minority shareholders in connection with discharge decisions. The consequence of granting discharge is that, as a general rule, an action for damages cannot be brought by the company against the persons concerned. According to current law, the question of discharge from liability to the company of the board members and the managing director is a mandatory item at the annual general meeting in Swedish and Finnish law, but this is not the case in Danish and Norwegian law. This paper examines the development of the concept of discharge in Sweden, Denmark, Norway and Finland from the turn of the 20th century to the end of the 1970s, when the Nordic legislative co-operation reached its peak. The concept of discharge from liability (or décharge) has existed in all the Nordic countries and has been regulated at least indirectly in statutory provisions. Although Nordic company law was not created through formal legislative co-operation – at least not initially – it has long been characterised by considerable legal similarity. However, as this article will show, small deviations can gradually lead to more fundamental differences and the following highlights how certain choices made in the past can be difficult to reverse.
Inledning
Den svenska aktiebolagsrättsliga regleringen om ansvarsfrihet har varit omdebatterad under senare år. Debatten har bland annat kretsat kring ett potentiellt missbruk av regler som skyddar minoritetsaktieägare i samband med beslut om ansvarsfrihet. I denna uppsats behandlas den aktiebolagsrättsliga utvecklingen i Sverige, Danmark, Norge och Finland från tiden kring sekelskiftet 1900 fram till slutet av 1970-talet. Enligt nu gällande rätt är frågan om ansvarsfrihet mot bolaget för styrelseledamöter och verkställande direktör en obligatorisk punkt på ordinarie bolagsstämma i svensk och finsk rätt. Så är dock inte fallet numera i dansk och norsk rätt. Rättsinstitutet ansvarsfrihet (décharge) har emellertid funnits i samtliga nordiska länder och har åtminstone indirekt varit föremål för reglering i den nordiska aktiebolagslagstiftningen. | | Del av verk: | Nordisk tidsskrift for selskabsret 2/2025 |
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