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Prohibition on loans in Swedish Company law: Minority protection issues
Örebro universitet, Institutionen för juridik, psykologi och socialt arbete.
2013 (English)In: Legal Security / [ed] Katarzyna Dunaj, Marta Stepnowska, Warszawa: Dom Wydawniczy ELIPSA , 2013, p. 230-242Conference paper, Oral presentation with published abstract (Other academic)
Abstract [en]

The prohibition on loans and its accompanying exemptions was introduced in Swedish company law 40 years ago and has since been the target of relentless criticism from Swedish company law scholars. The critique is mainly directed against its scope of application, the tax related motives and the sanctions. In fact, its very existence has been questioned. The prohibition has been referred to as peculiar and irregular, and the same might be said for the different approaches to amend it. This short paper aims to discuss some of the issues regarding the prohibition and to address some of the questions regarding the minority shareholder protection in relation to the prohibition. 

Place, publisher, year, edition, pages
Warszawa: Dom Wydawniczy ELIPSA , 2013. p. 230-242
Keywords [en]
Prohibition on loans
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hig:diva-44215ISBN: 978-83-7151-401-2 (print)OAI: oai:DiVA.org:hig-44215DiVA, id: diva2:1860984
Conference
Legal Security, Warszawa, April 2013
Available from: 2013-11-01 Created: 2024-05-27Bibliographically approved

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Blad, Karin

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CiteExportLink to record
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  • apa
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  • ieee
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