http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
jogi személyek ellenőrzésének szabályai az új Polgári Törvénykönyv tervezetében
Szegedi Tudományegyetem Állam- és Jogtudományi Karának tudományos bizottsága
This paper deals with theoretic basis of rules in the proposal for a new Civil Code (hereinafter: Proposal) regulating the supervision of legal entities. The Proposal tries to approach the problem of supervision of legal persons in a functional way. It provides the right for founders or members of any legal entity to supervise the activity and management of the legal person separated from its members, and to obtain all the information that is necessary for carrying out such a supervision. For the cases when the separation of the legal person and its members reaches a measure where the direct supervision cannot be efficient, the Proposal provides for a possibility to set up an organ of the legal person, specialised in pursuing supervision in the members' and founders' interest. The Proposal does not mix the supervision carried out in the interest of members and founders with the so called internal supervision which is a part of the management activity. The paper comes to the conclusion that those special acts that provides for a hierarchical relationship between the two different supervision should be modified. The Proposal deals also with state supervision of legal persons. This activity is regulated in the Proposal to the extent that is necessary from the point of view of formation and continuous operation of legal persons. As a third type of supervision of legal persons the Proposal regulates the supervision carried out by independent auditors, who do not serve neither the members nor the management of the legal person.
Acta Universitatis Szegediensis : acta juridica et politica 69 No. 1-48