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2019, vol. 91, iss. 2, pp. 213-227
The ending of the procedure of voluntary liquidation, responsibilities and deletion of the company from the register
Advokatska komora Vojvodine, Novi Sad
Keywords: liquidation process; business company; balance sheet; members' responsibilities; deletion from register
Abstract
Liquidation is a process at the end of which a company is deleted from the register and, as a result, ceases to exist. The liquidation process can only be implemented on a company that has enough funds to pay all of its obligations. There are two kinds of liquidations: voluntary and forced. The process of voluntary liquidation can be divided into three stages. This article focuses on the final phase of the process. This process is regulated by Company Law, which is logical, due to the fact that it can only be done to solvent business companies. On the other hand, this process does not require any kind of special law or any kind of special procedure, to justify it being further regulated, as is the case with real bankruptcy proceedings. The regulation of this process and the subject we are talking about, in Company Law, is focused on the preparations of documents after settlements with creditors, issues related to the balance sheet after settlement, all questions related to the liquidation administrator, etc. Also, one of the topics of this article is the responsibilities of the members of the company and the liquidator in the process. However, performing this kind of process takes a lot of knowledge that is more than necessary. After initiating the liquidation process, the goal of the company changes from a for-profit business to shutting down the company.
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article language: Serbian
document type: Professional Paper
DOI: 10.5937/gakv91-23470
published in SCIndeks: 31/03/2020
peer review method: double-blind
Creative Commons License 4.0

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