\u0145emot v\u0113r\u0101 \u0161\u012bs t\u0113mas aktualit\u0101ti un vair\u0101kas izmai\u0146as likumdo\u0161an\u0101, m\u0113s grib\u0113tu v\u0113lreiz apspriest valdes locek\u013cu atbild\u012bbu.<\/p>\n\n
Valdes locek\u013ca atbild\u012bba uz\u0146\u0113muma priek\u0161\u0101 s\u0101kas no br\u012b\u017ea, kad vi\u0146\u0161 tiek iev\u0113l\u0113ts valdes locek\u013ca amat\u0101, t.i, p\u0113c dal\u012bbnieku l\u0113muma pie\u0146em\u0161anas un valdes locek\u013ca rakstveida piekri\u0161anas ie\u0146emt \u0161o amatu. Un, attiec\u012bgi, atbild\u012bba beidzas ar t\u0101 atbr\u012bvo\u0161anas no amata br\u012bdi, par ko lemj dal\u012bbnieki vai ja valdes loceklis atsak\u0101s no amata.<\/p>\n\n
Komerclikuma 169. pants nosaka, ka valdes loceklim savi pien\u0101kumi j\u0101pilda k\u0101 krietnam un r\u016bp\u012bgam saimniekam. Valdes locek\u013ca uzdevums ir vad\u012bt uz\u0146\u0113mumu, pie\u0146emt l\u0113mumus, kas ietekm\u0113 situ\u0101ciju uz\u0146\u0113mum\u0101 un t\u0101s att\u012bst\u012bbu. Vi\u0146am ir j\u0101r\u012bkojas komp\u0101nijas interes\u0113s, nodro\u0161inot t\u0101s ilgtermi\u0146a att\u012bst\u012bbu, nevis dzenoties p\u0113c \u012bstermi\u0146a pe\u013c\u0146as, pak\u013caujot uz\u0146\u0113mumu nepamatotam riskam n\u0101kotn\u0113. Turkl\u0101t j\u0101atz\u012bm\u0113, ka nav iesp\u0113jams paredz\u0113t visas pie\u0146emt\u0101 l\u0113muma sekas, it \u200b\u200b\u012bpa\u0161i \u0146emot v\u0113r\u0101 past\u0101v\u012bgi main\u012bgus tirgus apst\u0101k\u013cus. Projekts, kas \u0161\u0137iet ienes\u012bgs \u0161odien, r\u012bt var b\u016bt nerentabls. Visa uz\u0146\u0113m\u0113jdarb\u012bba saist\u012bta ar zin\u0101mu risku. T\u0101d\u0113\u013c b\u016btu nepareizi piepras\u012bt no valdes locek\u013ca atbild\u012bbu par k\u013c\u016bd\u0101m, kuras vi\u0146a viet\u0101 b\u016btu izdar\u012bjis jebkur\u0161 cits krietns un r\u016bp\u012bgs saimnieks.<\/p>\n\n
T\u0101pat likums nosaka, ka valdes loceklis neatbild par zaud\u0113jumu, kas nodar\u012bts uz\u0146\u0113mumam, ja vi\u0146\u0161 r\u012bkojies lab\u0101 tic\u012bb\u0101 dal\u012bbnieku sapulces likum\u012bgo l\u0113mumu ietvaros. Ir nepiecie\u0161ams uzsv\u0113rt v\u0101rdu “likum\u012bgs” – gan formas, gan satura zi\u0146\u0101. K\u0101 r\u0101da m\u016bsu prakse, varb\u016bt \u0161eit sl\u0113pjas slazds valdes loceklim, kur\u0161 sa\u0146emot dal\u012bbnieku r\u012bkojumu, nekav\u0113joties s\u0101ks \u012bstenot savus uzdevumus. Viens no valdes locek\u013ca pien\u0101kumiem ir likuma pras\u012bbu izpilde, t\u0101dej\u0101di, pirms dal\u012bbnieku l\u0113mumu izpildes vi\u0146am ir j\u0101izv\u0113rt\u0113 to likum\u012bba. Pret\u0113j\u0101 gad\u012bjum\u0101 vi\u0146am n\u0101ksies kompens\u0113t zaud\u0113jumus uz\u0146\u0113mumam. Piem\u0113ram, ja dibin\u0101t\u0101ji nolems, ka nauda b\u016btu j\u0101iegulda k\u0101d\u0101 projekt\u0101, bet komp\u0101nijai joproj\u0101m past\u0101v\u0113s nodok\u013cu par\u0101ds, tad par to b\u016bs atbild\u012bgs valdes loceklis.<\/p>\n\n
Komerclikums paredz valdes locek\u013ca vainas prezumpciju. T\u0101d\u0113\u013c, ja rodas str\u012bds par to, vai valdes loceklis darboj\u0101s k\u0101 krietns un god\u012bgs uz\u0146\u0113muma vad\u012bt\u0101js, vi\u0146am b\u016bs nepiecie\u0161ams to pier\u0101d\u012bt. K\u0101d\u0101 veid\u0101 tas b\u016btu j\u0101izdara?<\/p>\n\n
M\u0113s ieteiktu valdes loceklim pirms nopietnu dar\u012bjumu nosl\u0113g\u0161anas, v\u0113rtspap\u012bru ieg\u0101des vai ieguld\u012bjumiem nodro\u0161in\u0101ties, proti, veikt nekustam\u0101 \u012bpa\u0161uma nov\u0113rt\u0113jumu, sa\u0146emt speci\u0101listu atzinumus un ekspertu nov\u0113rt\u0113jumus, k\u0101 ar\u012b dokument\u0113t valdes s\u0113\u017eu gaitu. Turpm\u0101k, ja rodas t\u0101da nepiecie\u0161am\u012bba, tie\u0161i \u0161ie dokumenti pal\u012bdz\u0113s pier\u0101d\u012bt valdes locek\u013ca vainas neesam\u012bbu un vi\u0146a r\u012bc\u012bbas lietder\u012bbu \u0161aj\u0101 laika period\u0101. Bet, ja valdes loceklis nolemj ieguld\u012bt finan\u0161u piram\u012bd\u0101 vai liek naudu uz komersanta depoz\u012bta, kuram nav Komisijas finan\u0161u un kapit\u0101la tirgus licences, tad zaud\u0113jumu gad\u012bjum\u0101 b\u016bs gr\u016bti paskaidrot \u0161\u0101da riska pamatot\u012bbu. Jebkur\u0101 gad\u012bjum\u0101 valdes locek\u013ca atbild\u012bba s\u0101kas, kad uz\u0146\u0113mums cieta zaud\u0113jumus, nevis tad, kad tika parakst\u012bts l\u012bgums.<\/p>\n\n
Ja uz\u0146\u0113mum\u0101 ir vair\u0101ki valdes locek\u013ci, tad visi valdes locek\u013ci ir atbild\u012bgi solid\u0101ri. Daudzi valdes locek\u013ci k\u013c\u016bdaini uzskata, ka, ja valdes s\u0113d\u0113 vi\u0146i balsos pret k\u0101da l\u0113muma pie\u0146em\u0161anu, tad tas atbr\u012bvos vi\u0146us no atbild\u012bbas. Glu\u017ei pret\u0113ji, ir j\u0101dara viss nepiecie\u0161amais, tostarp j\u0101sasauc dal\u012bbnieku sapulce, lai nov\u0113rstu l\u0113muma izpildi, kura sekas izr\u0101d\u012bsies neienes\u012bgas. K\u0101 rada tiesu prakse, apzin\u0101ta bezdarb\u012bba tiek sod\u012bta barg\u0101k nek\u0101 valdes locek\u013ca r\u012bc\u012bba, kura l\u0113mumi ir rad\u012bju\u0161i zaud\u0113jumus un kur\u0161 toties r\u012bkoj\u0101s ar t\u012bru sirdsapzi\u0146u. Bet da\u017ereiz gad\u0101s t\u0101, ka valdes locek\u013ca atbr\u012bvo\u0161ana no pilnvarojuma un atteik\u0161an\u0101s no amata ir vien\u012bgais veids, k\u0101 atbr\u012bvoties no atbild\u012bbas.<\/p>\n\n
M\u016bsu pieredze r\u0101da, ka savlaic\u012bga v\u0113r\u0161an\u0101s p\u0113c kvalific\u0113tas juridisk\u0101s konsult\u0101cijas un probl\u0113mu risin\u0101\u0161ana agr\u012bn\u0101 posm\u0101 n\u0101kotn\u0113 \u013cauj izvair\u012bties no daudz\u0101m probl\u0113m\u0101m, tiesu str\u012bdiem un papildu finan\u0161u izdevumiem.<\/p>\n\n
M\u0113s ar\u012b v\u0113lamies v\u0113rst uzman\u012bbu da\u017e\u0101m b\u016btisk\u0101m izmai\u0146\u0101m likumdo\u0161an\u0101, kuru m\u0113r\u0137is ir paaugstin\u0101t valdes locek\u013cu individu\u0101lo atbild\u012bbu.<\/p>\n\n
Groz\u012bjumi likum\u0101 par maks\u0101tnesp\u0113ju no valdes locek\u013ca pieprasa papildu atbild\u012bbu par visu gr\u0101matved\u012bbas un citu dokumentu dro\u0161\u012bbu, kas var sniegt ieskatu par dar\u012bjumiem un lietu mantisko st\u0101vokli uz\u0146\u0113mum\u0101. T\u0101p\u0113c ir \u013coti svar\u012bgi atcer\u0113ties augst\u0101k min\u0113to, organiz\u0113jot ikdienas uz\u0146\u0113muma darb\u012bbu.<\/p>\n\n
Ta\u010du p\u0113d\u0113j\u0101s izmai\u0146as likum\u0101 “Par nodok\u013ciem un nodev\u0101m” pie\u0161\u0137ir Latvijas Valsts ie\u0146\u0113mumu dienestam ties\u012bbas uzs\u0101kt procesu par uz\u0146\u0113muma nodok\u013cu par\u0101du piedzi\u0146u no t\u0101 valdes locek\u013ciem, ja \u0161ie nodok\u013cu par\u0101di ir izveidoju\u0161ies laik\u0101, kad persona atrad\u0101s valdes locek\u013ca amat\u0101, un izpildot visus zem\u0101k min\u0113tos krit\u0113rijus:<\/p>\n\n
J\u0101atz\u012bm\u0113, ka jaunie noteikumi attiecas tikai uz nodok\u013cu par\u0101diem, kas tika izveidoti p\u0113c 01.01.2015.<\/p>\n\n
Vair\u0101k inform\u0101cijas par \u0161\u012bm un cit\u0101m izmai\u0146\u0101m var uzzin\u0101t, v\u0113r\u0161oties p\u0113c pal\u012bdz\u012bbas Juridiskaj\u0101 biroj\u0101 INLAT PLUS. <\/p>\n","protected":false},"excerpt":{"rendered":"
\u0145emot v\u0113r\u0101 \u0161\u012bs t\u0113mas aktualit\u0101ti un vair\u0101kas izmai\u0146as likumdo\u0161an\u0101, m\u0113s grib\u0113tu v\u0113lreiz apspriest valdes locek\u013cu atbild\u012bbu. Valdes locek\u013ca atbild\u012bba uz\u0146\u0113muma priek\u0161\u0101 s\u0101kas no br\u012b\u017ea, kad vi\u0146\u0161 tiek iev\u0113l\u0113ts valdes locek\u013ca amat\u0101, t.i, p\u0113c dal\u012bbnieku l\u0113muma pie\u0146em\u0161anas un valdes locek\u013ca rakstveida piekri\u0161anas ie\u0146emt \u0161o amatu. Un, attiec\u012bgi, atbild\u012bba beidzas ar t\u0101 atbr\u012bvo\u0161anas no amata br\u012bdi, par […]<\/p>\n","protected":false},"template":"","yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\t\n\t\n\t\n