{"id":2632,"date":"2023-05-09T15:15:29","date_gmt":"2023-05-09T13:15:29","guid":{"rendered":"https:\/\/kodaplegal.cz\/?p=2632"},"modified":"2024-10-17T15:49:25","modified_gmt":"2024-10-17T13:49:25","slug":"nerozdeleni-zisku-a-jeho-podminky","status":"publish","type":"post","link":"https:\/\/kodaplegal.cz\/en\/nerozdeleni-zisku-a-jeho-podminky\/","title":{"rendered":"Nerozd\u011blen\u00ed zisku a jeho podm\u00ednky"},"content":{"rendered":"<h3 class=\"wp-block-heading\"><strong>Kdy lze nerozd\u011blit zisk mezi spole\u010dn\u00edky s.r.o.? Jak maj\u00ed postupovat jednatel\u00e9, a co na to Vrchn\u00ed soud v\u00a0Praze?<\/strong><\/h3>\n\n\n\n<p>S\u00a0prob\u00edhaj\u00edc\u00ed sez\u00f3nou \u0159\u00e1dn\u00fdch valn\u00fdch hromad se v\u00a0dne\u0161n\u00ed aktualit\u011b budeme v\u011bnovat problematice (ne)rozd\u011blov\u00e1n\u00ed zisku. K tomu n\u00e1s p\u0159im\u011bl ned\u00e1vn\u00fd rozsudek Vrchn\u00ed soudu v\u00a0Praze v\u00a0jenom ze spor\u016f na\u0161ich klient\u016f.<\/p>\n\n\n\n<p>Valn\u00e9 hromady obchodn\u00edch spole\u010dnost\u00ed \u010dasto rozhoduj\u00ed o nerozd\u011blen\u00ed (\u010d\u00e1sti) zisku a jeho p\u0159esunut\u00ed na \u00fa\u010det nerozd\u011blen\u00e9ho zisku z\u00a0minul\u00fdch let. Spole\u010dnost tak z\u00edsk\u00e1 prost\u0159edky, kter\u00e9 m\u016f\u017ee d\u00e1le pou\u017e\u00edt pro sv\u016fj provoz, rozvoj, investice \u010di jin\u00e9 \u00fa\u010dely.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Co kdy\u017e ale n\u011bkter\u00fd ze spole\u010dn\u00edk\u016f s\u00a0t\u00edmto rozhodnut\u00edm nesouhlas\u00ed a dom\u00e1h\u00e1 se pr\u00e1va na pod\u00edl na zisku?<\/strong><\/h5>\n\n\n\n<p>Spory o neplatnost rozhodnut\u00ed valn\u00fdch hromad o (ne)rozd\u011blen\u00ed zisku mezi spole\u010dn\u00edky jsou bohu\u017eel a z pochopiteln\u00fdch d\u016fvod\u016f pom\u011brn\u011b \u010dast\u00e9. Sta\u010d\u00ed, aby spole\u010dn\u00edci m\u011bli rozd\u00edln\u00fd n\u00e1zor na dal\u0161\u00ed rozvoj spole\u010dnosti. Jedni by r\u00e1di pou\u017eili dosa\u017een\u00fd zisk k\u00a0r\u016fstu a investic\u00edm, zat\u00edmco jin\u00ed by preferovali r\u016fst z\u016fstatku na jejich bankovn\u00edch \u00fa\u010dtech. Oba c\u00edle jsou p\u0159itom legitimn\u00ed.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Kdy lze dle judikatury vy\u0161\u0161\u00edch soud\u016f nerozd\u011blovat zisk?<\/strong><\/h5>\n\n\n\n<p>Z&nbsp;konstantn\u00ed judikatury Nejvy\u0161\u0161\u00edho soudu \u010cR vypl\u00fdv\u00e1, \u017ee valn\u00e1 hromada m\u016f\u017ee z <em>d\u016fle\u017eit\u00fdch d\u016fvod\u016f<\/em> rozhodnout tak, \u017ee zisk nebude rozd\u011blen mezi spole\u010dn\u00edky a bude ponech\u00e1n spole\u010dnosti k pou\u017eit\u00ed pro jej\u00ed podnik\u00e1n\u00ed.<\/p>\n\n\n\n<p>Co se rozum\u00ed <em>d\u016fle\u017eit\u00fdmi d\u016fvody<\/em> nen\u00ed zcela z\u0159ejm\u00e9. Nejvy\u0161\u0161\u00ed soud pova\u017euje za d\u016fle\u017eit\u00fd d\u016fvod nap\u0159. ujedn\u00e1n\u00ed spole\u010densk\u00e9 smlouvy\/stanov, dle kter\u00e9ho se \u010d\u00e1st zisku p\u0159esouv\u00e1 do fond\u016f (rezervn\u00ed, soci\u00e1ln\u00ed\u2026). To v\u0161ak v\u00a0praxi v\u011bt\u0161inou probl\u00e9my ne\u010din\u00ed. Problematick\u00e9 je, pokud se m\u00e1 zisk pou\u017e\u00edt jinak, ne\u017e ur\u010duje spole\u010densk\u00e1 smlouva \u010di z\u00e1kon.<\/p>\n\n\n\n<p>Vrchn\u00ed soud v\u00a0Olomouci nap\u0159. obecn\u011b uv\u00e1d\u00ed, \u017ee soudy posuzuj\u00ed, zda jsou uveden\u00e9 d\u016fvody s\u00a0ohledem na v\u0161echny relevantn\u00ed skute\u010dnost zp\u016fsobil\u00e9 vylou\u010dit pr\u00e1va spole\u010dn\u00edk\u016f na pod\u00edl na zisku. D\u016fvody se dle Vrchn\u00edho soudu v\u00a0Olomouci posuzuj\u00ed v\u00a0\u0161ir\u0161\u00edm kontextu pom\u011br\u016f spole\u010dnosti. M\u016f\u017ee j\u00edt nap\u0159. o realizaci investi\u010dn\u00edch projekt\u016f a pl\u00e1novan\u00e9ho akvizi\u010dn\u00edho rozvoje, hospod\u00e1\u0159sk\u00fd cyklus, sni\u017eov\u00e1n\u00ed zadlu\u017eenosti nebo odvr\u00e1cen\u00ed insolvence, \u00fahrada minul\u00fdch ztr\u00e1t.<\/p>\n\n\n\n<p>VS v\u00a0Praze v\u00a0jednom z \u201ena\u0161ich\u201c spor\u016f po zhodnocen\u00ed stavu spole\u010dnosti uvedl, \u017ee nerozd\u011blen\u00ed ro\u010dn\u00edho zisku ve v\u00fd\u0161i cca 3.000.000,- K\u010d nen\u00ed neobvykl\u00e9. Takov\u00e9 podnikatelsk\u00e9 rozhodnut\u00ed p\u0159edstavuje dle soudu sp\u00ed\u0161e obez\u0159etn\u00e9 jedn\u00e1n\u00ed statut\u00e1rn\u00edho org\u00e1nu vykazuj\u00edc\u00ed pot\u0159ebnou m\u00edru p\u00e9\u010de \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>A co je v\u016fbec soud\u016fm do toho?<\/strong><\/h5>\n\n\n\n<p>Mo\u017en\u00e1 se pt\u00e1te, pro\u010d soudy v\u016fbec do rozd\u011blov\u00e1n\u00ed zisk\u016f spole\u010dnost\u00ed zasahuj\u00ed? Pr\u00e1vo na pod\u00edl na zisku je toti\u017e jedn\u00edm z\u00a0hlavn\u00edch pr\u00e1v spole\u010dn\u00edk\u016f. Soudy pak sv\u00fdmi z\u00e1sahy typicky chr\u00e1n\u00ed minoritn\u00ed spole\u010dn\u00edky, kte\u0159\u00ed vahou sv\u00fdch hlas\u016f \u010dasto nemohou rozd\u011blen\u00ed zisku ovlivnit.<\/p>\n\n\n\n<p>Takov\u00fd z\u00e1sah by ale m\u011bl b\u00fdt pouze v\u00fdjime\u010dnou reakc\u00ed na v\u00fdjime\u010dnou situaci, kdy doch\u00e1z\u00ed ke zneu\u017eit\u00ed hlasovac\u00edho pr\u00e1va majoritn\u00edho spole\u010dn\u00edka. Nap\u0159\u00edklad proto, \u017ee ho vyv\u00e1d\u00ed ze spole\u010dnosti jin\u00fdm zp\u016fsobem (t\u0159eba v\u00a0podob\u011b mimo\u0159\u00e1dn\u00fdch tanti\u00e9m sp\u0159\u00edzn\u011bn\u00fdm \u010dlen\u016fm org\u00e1n\u016f spole\u010dnosti, jako tomu bylo v p\u0159\u00edpad\u011b <a href=\"http:\/\/kraken.slv.cz\/29Cdo1326\/2009\">29 Cdo 1326\/2009<\/a>).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Jak m\u00e1 postupovat jednatel? A co na to Vrchn\u00ed soud v\u00a0Praze?<\/strong><\/h5>\n\n\n\n<p>Pokud jednatel navrhuje nerozd\u011blit 100 % zisku mezi spole\u010dn\u00edky, mus\u00ed v\u00a0pozv\u00e1nce i v\u00a0z\u00e1pisu z\u00a0valn\u00e9 hromady popsat, jak\u00e9 <em>d\u016fle\u017eit\u00e9 d\u016fvody<\/em> ho vedou k\u00a0n\u00e1vrhu ponechat \u010d\u00e1st zisku ve spole\u010dnosti. M\u011bl by p\u0159itom sv\u016fj n\u00e1vrh podrobn\u011b vysv\u011btlit a od\u016fvodnit, aby se spole\u010dn\u00edci mohli informovan\u011b rozhodnout. <\/p>\n\n\n\n<p>P\u0159esn\u011b tak postupoval na na\u0161e doporu\u010den\u00ed jednatel jednoho z\u00a0na\u0161ich klient\u016f, kdy\u017e b\u011bhem COVIDov\u00e9ho obdob\u00ed spole\u010dn\u00edk\u016fm navrhnul zisk nerozd\u011blit v\u016fbec, a po\u010dkat na v\u00fdvoj situace. N\u00e1sledn\u011b po n\u011bkolika m\u011bs\u00edc\u00edch navrhnul rozd\u011blit 85 % zisku, proto\u017ee se uk\u00e1zalo, \u017ee krize na spole\u010dnost nedopadne tak tvrd\u011b, jak se ob\u00e1val.<\/p>\n\n\n\n<p>Minoritn\u00ed spole\u010dn\u00edk v\u0161ak jako ka\u017ed\u00fd rok trval na rozd\u011blen\u00ed 100 % zisku, a platnost usnesen\u00ed valn\u00e9 hromady napadl u soudu. Cel\u00e1 v\u011bc se p\u0159es krajsk\u00fd soud dostala a\u017e k\u00a0Vrchn\u00edmu soudu v\u00a0Praze, kter\u00e9mu jsme vysv\u011btlovali d\u016fle\u017eitost d\u016fvod\u016f nevyplacen\u00ed zisku (vypl\u00e1cen\u00ed 100 % zisk\u016f ka\u017ed\u00fd rok by spole\u010dnosti zamezilo r\u016fst, budov\u00e1n\u00ed majetkov\u00e9ho z\u00e1zem\u00ed, investice, a sou\u010dasn\u011b nebezpe\u010dn\u011b zas\u00e1hlo do cash flow). Z\u00e1rove\u0148 jsme na soud apelovali, aby dodr\u017eoval z\u00e1sadu zdr\u017eenlivost soud\u016f p\u0159i zasahov\u00e1n\u00ed do podnik\u00e1n\u00ed soukrom\u00fdch osob.<\/p>\n\n\n\n<p>Vrchn\u00ed soud v&nbsp;Praze s&nbsp;na\u0161\u00ed argumentac\u00ed souhlasil. Rozhodl ve prosp\u011bch na\u0161eho klienta a dokonce uvedl, \u017ee (cit.) <em>Ust\u00e1len\u00e1 judikatura stoj\u00ed na tom, \u017ee soudy mohou zasahovat do vnit\u0159n\u00edch pom\u011br\u016f korporac\u00ed, do jejich autonomn\u00edho svobodn\u00e9ho rozhodov\u00e1n\u00ed, jen kdy\u017e k tomu je v\u00e1\u017en\u00fd d\u016fvod. Nerozd\u011blen\u00ed 15% zisku mezi spole\u010dn\u00edky takov\u00fd v\u00e1\u017en\u00fd d\u016fvod nep\u0159edstavuje. Nerozd\u011blen\u00ed 15% zisku mezi spole\u010dn\u00edky je zcela v diskreci obchodn\u00ed korporace, mimo mo\u017en\u00fd z\u00e1sah ze strany soudn\u00ed moci<\/em>.<\/p>\n\n\n\n<p><strong>Ve v\u011bci je moment\u00e1ln\u011b podan\u00e9 dovol\u00e1n\u00ed, tak\u017ee netrp\u011bliv\u011b o\u010dek\u00e1v\u00e1me, co na tuto \u00favahu \u0159ekne Nejvy\u0161\u0161\u00ed soud. Douf\u00e1me, \u017ee Nejvy\u0161\u0161\u00ed soud vyu\u017eije t\u00e9to p\u0159\u00edle\u017eitosti a d\u00e1le problematiku (ne)rozd\u011blov\u00e1n\u00ed zisku vyjasn\u00ed. O v\u00fdsledku V\u00e1s budeme informovat.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Kdy lze nerozd\u011blit zisk mezi spole\u010dn\u00edky s.r.o.? Jak maj\u00ed postupovat jednatel\u00e9, a co na to Vrchn\u00ed soud v\u00a0Praze? S\u00a0prob\u00edhaj\u00edc\u00ed sez\u00f3nou \u0159\u00e1dn\u00fdch valn\u00fdch hromad se v\u00a0dne\u0161n\u00ed aktualit\u011b budeme v\u011bnovat problematice (ne)rozd\u011blov\u00e1n\u00ed zisku. K tomu n\u00e1s p\u0159im\u011bl ned\u00e1vn\u00fd rozsudek Vrchn\u00ed soudu v\u00a0Praze v\u00a0jenom ze spor\u016f na\u0161ich klient\u016f. Valn\u00e9 hromady obchodn\u00edch spole\u010dnost\u00ed \u010dasto rozhoduj\u00ed o nerozd\u011blen\u00ed (\u010d\u00e1sti) zisku [&hellip;]<\/p>","protected":false},"author":2,"featured_media":199,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[346,70,24],"tags":[256,257,255,258,259,25],"class_list":["post-2632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuality","category-obchodni-pravo","category-obchodni-spolecnosti","tag-advokat-obchodni-pravo-liberec","tag-advokatni-kancelar-obchodni-pravo-liberec","tag-nerozdeleni-zisku","tag-podil-na-zisku","tag-rozdeleni-zisku","tag-valna-hromada"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nerozd\u011blen\u00ed zisku a jeho podm\u00ednky | KODAP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kodaplegal.cz\/en\/nerozdeleni-zisku-a-jeho-podminky\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nerozd\u011blen\u00ed zisku a jeho podm\u00ednky | KODAP Legal\" \/>\n<meta property=\"og:description\" content=\"Kdy lze nerozd\u011blit zisk mezi spole\u010dn\u00edky s.r.o.? Jak maj\u00ed postupovat jednatel\u00e9, a co na to Vrchn\u00ed soud v\u00a0Praze? S\u00a0prob\u00edhaj\u00edc\u00ed sez\u00f3nou \u0159\u00e1dn\u00fdch valn\u00fdch hromad se v\u00a0dne\u0161n\u00ed aktualit\u011b budeme v\u011bnovat problematice (ne)rozd\u011blov\u00e1n\u00ed zisku. K tomu n\u00e1s p\u0159im\u011bl ned\u00e1vn\u00fd rozsudek Vrchn\u00ed soudu v\u00a0Praze v\u00a0jenom ze spor\u016f na\u0161ich klient\u016f. Valn\u00e9 hromady obchodn\u00edch spole\u010dnost\u00ed \u010dasto rozhoduj\u00ed o nerozd\u011blen\u00ed (\u010d\u00e1sti) zisku [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kodaplegal.cz\/en\/nerozdeleni-zisku-a-jeho-podminky\/\" \/>\n<meta property=\"og:site_name\" content=\"KODAP Legal\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-09T13:15:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-17T13:49:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kodaplegal.cz\/wp-content\/uploads\/2021\/10\/business-man-financial-inspector-secretary-making-report-calculating-checking-balance-internal-revenue-service-inspector-checking-document-audit-concept-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"347\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"sojkas\" \/>\n<meta name=\"twitter:card\" 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