Iværksætterselskaber

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Iværksætterselskaber

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Title: Iværksætterselskaber
Author: Stæhr Jensen, Camilla
Abstract: The purpose of this thesis is to outline and analyze the provisions regarding the rules of the new private limited company, IVS (entrepreneur companies) in the Danish Company Law no. 616 of June 12th 2013. Moreover, the thesis will analyze IVS in consideration to a designed industrial “Economic Growth Paradigm” and hereafter to legal policy. On the 16th of May 2013 the Danish government made a revision of the Danish Company Law. Due to the development of the jurisprudence in the European Court of Justice, something had to be done. With the verdicts in Centros, Überseeing and Inspire Art it was clear that the freedom of establishment was not to be neglected. Following the rulings several member states of the European Union introduced a form of a primate limited company with low endowment (start capital). Among these, especially Germany, with their company structure Unternehmergesellschaft, UG, inspired Denmark to follow the idea of a company structure with low endowment. Leading up to the proposition several experts were consulted. The majority were positive towards the changes. The critics though had their concerns as to the effects of lowering the capital for IVS to DKK 1,00. Their concerns were primary the legal rights of creditors and the Danish state. The capital has been considered as a form of security for the creditors in Denmark for decades. A change would mean a change in mindset. The amendments are reviewed in this thesis. The economic analysis is using an expanded industrial economic SCP-paradigm called “Economic Growth Paradigm”. The paradigm is designed to analyze the specific economic problem in this thesis. The endogenous dynamic factors, selection and variation, in the growth paradigm influence performance, which is measured by business dynamics and economic growth. Based on the analysis of the parameters in the paradigm it is concluded that the opportunity to start up an IVS with low endowment have improved on the entrepreneurial frame conditions in Denmark. The barriers to entry as an entrepreneur are likewise improved with IVS. The entrepreneur is an important source of innovation and is part of the consolidated Danish competition capacity. Impose of IVS in the Danish company law result in an important initiative in economic growth in Denmark. Finally, the interdisciplinary objective of the thesis is fulfilled through a legal policy analysis, which is anchored in a combination of economic theory and jurisprudence. In the analysis it is how the rules of the private limited company, IVS, should be when taking into account the legal policy aims. As the legal policy thoughts are rooted in economic thinking the reflections in addiction to the legal considerations also include considerations from the economic analysis. It is reasonable to argue for a codification of the rules when taking into account the legal policy objectives.
URI: http://hdl.handle.net/10417/4595
Date: 2014-07-29
Pages: 87 s.
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