LAW 2190/1920 (On Companies Limited by Shares) - LAW 3190/1955 (On Limited Liability Companies)

Greek & English Text
  • Επιμέλεια: Lambadarios Law Offices
  • Έκδοση: 2η 2011
  • Σελίδες: 656
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Περιγραφή


Το παρόν έργο αποτελεί μετάφραση στην αγγλική γλώσσα του κειμένου: α) του ΚΝ 2190/1920 (περί ανωνύμων εταιριών), όπως ισχύει μετά τους Ν 3604/2007, 3873/2010, 3884/2010, 4013/2011 και το ΠΔ 86/2011, και β) του Ν 3190/1955 (ΕΠΕ).

Τη μετάφραση των κειμένων την επιμελήθηκε αποκλειστικά η δικηγορική εταιρία «Λαμπαδάριος & Συνεργάτες» (Lambadarios law Firm)

Παράλληλα και ταυτόχρονα με τη μετάφραση του Ν 2190/1920 και Ν 3190/1955 (δεξιές σελίδες), παρατίθεται και το πρωτότυπο ελληνικό κείμενο του κωδικοποιημένου νόμου (αριστερές σελίδες), γεγονός που διευκολύνει σημαντικά τον χρήστη στον ακριβή εντοπισμό του νομικού ζητήματος που τον αφορά και στην εν γένει έρευνά του.

Η έκδοση συνοδεύεται και από τις εισαγωγικό σημείωμα του καθηγητού της Νομικής Σχολής Αθηνων Ε. Περάκη, που αφορά σε παρατηρήσεις και σχόλια επί των αλλαγών που εχουν επέλθει στο νόμο για τις ΑΕ.

Η έκδοση συμπληρώνεται από αλφαβητικό ευρετήριο (στην αγγλική) και πίνακα συντομογραφιών.

Απευθύνεται σε δικηγόρους, νομικούς συμβούλους επιχειρήσεων, μετόχους και μέλη Διοικητικών Συμβουλίων ΑΕ, λογιστές -φοροτεχνικούς, αποτελώντας ένα εύχρηστο εργαλείο για την κατανόηση στην πράξη της λειτουργίας μίας ανώνυμης εταιρίας.


Law 3604/2007 has amended Codified Law 2190/1920 on Companies Limited by Shares (Societes Anonymes) extensively. Recently also, Laws 3873/2010, 3884/2010, 4013/2011 and Presidential Decree 86/2011 amended Codified Law 2190/1920 furthermore.

Thus, undoubtedly there is an ever increasing need for an English translation of the fundamental statute of greek Corporate Law in view of the relationship of the Greek business community with the foreign one through the Athens Stock Exchange and through numerous investments across the nation.

Lambadarios Law Firm undertook and today presents an English translation of Codified Law 2190/1920. This publication will be helpful to attorneys advising foreign clients on the corporate legal framework in Greece and to those foreign businessmen, shareholders, members of Board of Directors and accountants trying to grasp the day-to-day operation of a Greek Societe Anonyme. The practical need for a single book providing both the original greek text and its english translation led to the decision to include both texts in this publication. The fact that Law 3604/2007 was not drafted from zero basis but includes parts of various past laws, going back to 1920, with the addition of several new provisions, such as the amendments adopted by the abovementioned Laws and Presidential Decree 86/2011, makes the greek text rather cumbersome and, on occasion, incoherent. Thus, the translation effort is complicated and results in a text that is not as consistent and uniform as if drafted originally in english.

This book also contains the original greek text of Law 3190/1955 on Limited Liability Companies and its english translation.

Finally, it includes an introductory essay regarding the amendments to Law 2190/1920 by E. Perakis, Professor of Commercial Law at Athens Law School. The abovementioned translation attempts to facilitate the comprehension of the legal framework of the operation of a Greek Societe Anonyme by the legal and business community and is not, in any way an official and authoritatively issued text.

Σχετικά έργα


Περιεχόμενα


INTRODUCTORY NOTES TO THE RECENT LEGISLATION ON SOCI?T?S ANONYMESΣελ. 3
CODIFIED LAW 2190/1920 On Companies Limited by Shares (Soci?t?s Anonymes) 
CHAPTER 1 - General provisions 
Article 1 - Definitions - Field of application - Number and liability of shareholdersΣελ. 71
Article 2 - Content of the Articles of AssociationΣελ. 73
Article 3 - Preferred and blocked sharesΣελ. 77
Article 3aΣελ. 81
Article 3bΣελ. 83
Article 3cΣελ. 83
Article 4 - Establishment of a company, amendment of Articles of Association and decrease of share capitalΣελ. 85
Article 4a - Declaration of nullity of the companyΣελ. 89
Article 5Σελ. 91
Article 6Σελ. 93
Article 7Σελ. 93
Article 7a - Company Acts and Details subject to publicityΣελ. 93
Article 7b - Means of publicityΣελ. 101
Article 7c - The company's documents informationΣελ. 109
Article 7d - Acts during the incorporation stageΣελ. 109
Article 7e - Defects of the appointment of the company's representativesΣελ. 111
Article 8 - Capital of the Soci?t? AnonymeΣελ. 111
Article 8a - Subscription through the Public Offer of SecuritiesΣελ. 113
Article 8b - Share Certificates-Transfer of SharesΣελ. 113
Article 9 - Valuation of corporate contributionsΣελ. 117
Article 9a - Option of non-valuation of the corporate contributionsΣελ. 119
Article 10 - Subsequent acquisition of assetsΣελ. 125
Article 11 - Deadlines for the payment and the certification of payment of the share capital Σελ. 129
Article 11aΣελ. 131
Article 12 - Partial payment of capitalΣελ. 131
Article 12aΣελ. 135
Article 13 - Increase of share capital - Preference rights - Issuance of share subscription rightsΣελ. 137
Article 13a - Possibility for partial subscription of capitalΣελ. 149
Article 14Σελ. 149
Article 15Σελ. 149
Article 15aΣελ. 151
Article 15bΣελ. 153
Article 16 - Own sharesΣελ. 155
Article 16a - Granting of credits etc. for the acquisition of own sharesΣελ. 161
Article 17 - Acquisitions of own shares etc. via third partiesΣελ. 165
Article 17aΣελ. 167
Article 17b - Redeemable shares Σελ. 167
CHAPTER 2 - Board of Directors 
Article 18 - Representation of the companyΣελ. 171
Article 19 - Term of members of the Board of DirectorsΣελ. 175
Article 20 - Convocation of the Board of DirectorsΣελ. 175
Article 21 - Decision taking by the Board of DirectorsΣελ. 179
Article 22 - Competence of the Board of DirectorsΣελ. 181
Article 22a - Liability of the members of the Board of DirectorsΣελ. 183
Article 22b - Filing of company claims against the members of the Board of DirectorsΣελ. 185
Article 23 - Prohibition of competitionΣελ. 187
Article 23a - Contracts between the company and members of the Board of Directors Σελ. 189
Article 24Σελ. 193
CHAPTER 3 - General Meetings 
Article 25 - Place of the General Meeting Σελ. 195
Article 26 - Invitation to the General MeetingΣελ. 197
Article 26aΣελ. 205
Article 27 - Shareholders' rights prior to the General MeetingΣελ. 205
Article 28 - Persons with a right to participate in the General Meeting of a company with shares not listed in the Stock ExchangeΣελ. 207
Article 28a - Persons with a right to participate in a General Meeting of a company with shares listed on a Stock ExchangeΣελ. 211
Article 29 - QuorumΣελ. 217
Article 30 - Principle of EqualityΣελ. 221
Article 30aΣελ. 221
Article 30bΣελ. 221
Article 31 - MajorityΣελ. 223
Article 32 - Minutes of the General MeetingΣελ. 223
Article 33Σελ. 225
Article 34 - Exclusive competence of the General MeetingΣελ. 225
Article 35 - Release of the Board of Directors from liabilityΣελ. 227
Article 35a - Annulment of decisions of the General MeetingΣελ. 229
Article 35b - Nullity of decisions of the General MeetingΣελ. 233
Article 35c - Nonexistent decisionsΣελ. 235
CHAPTER 4 - Auditors and minority rights 
Article 36 - Statutory audit of the company by Certified Auditors - Accountants Σελ. 235
Article 36a - Statutory audit of the company by non - Certified Auditors - Accountants Σελ. 239
Article 37Σελ. 241
Article 37aΣελ. 243
Article 38Σελ. 245
Article 39 - Minority rightsΣελ. 245
Article 39a - Exercise of audit in the Soci?t?s AnonymesΣελ. 251
Article 40 - Petition for extraordinary auditΣελ. 253
Article 40a - Extraordinary auditΣελ. 257
Article 40bΣελ. 259
Article 40cΣελ. 259
Article 40dΣελ. 259
'Αρθρον 40eΣελ. 259
CHAPTER 5 - Books, balance sheet and appropriation of profits 
Article 41Σελ. 259
Article 42 Σελ. 259
Article 42a - General provisions on the annual accounts (annual financial statements)Σελ. 261
Article 42b - General provisions on the structure of the balance sheet and the income statementΣελ. 265
Article 42c - Structure of the balance sheetΣελ. 269
Article 42d - Structure of the income statement and the income appropriation statementΣελ. 269
Article 42e - Special provisions on specific items of the Balance Sheet and the income statementΣελ. 271
Αrticle 43 - Valuation RulesΣελ. 281
Article 43a - Content of Notes and of the Directors' ReportΣελ. 299
Article 43b - Publicity of the annual financial statementsΣελ. 317
Article 43c - Valuation of financial instruments at Fair ValueΣελ. 319
Article 44Σελ. 327
Article 44aΣελ. 329
Article 45Σελ. 329
Article 46Σελ. 333
Article 46aΣελ. 333
CHAPTER 6 - Dissolution and liquidation 
Article 47Σελ. 335
Article 47a - Causes for the dissolution of the companyΣελ. 335
Article 48 - Dissolution of the company by a court decision following a petition of a person with legitimate interestΣελ. 337
Article 48a - Dissolution of the company by a court decision following a petition of the shareholdersΣελ. 339
Article 49 - Method of conducting the liquidationΣελ. 341
Article 49a - Right of the Minority to request the repurchase of its shares by the companyΣελ. 347
Article 49b - Right of the minority to request the acquisition of its shares by the majority shareholderΣελ. 349
Article 49c - Acquisition of the shares of the minority by the majority shareholderΣελ. 349
CHAPTER 7 - Foreign Soci?t?s Anonymes 
Article 50 - Establishment of foreign companies in GreeceΣελ. 353
Article 50aΣελ. 355
Article 50bΣελ. 355
Article 50c - Application field and publication language (articles 1 and 4 of Directive 89/117/EEC)Σελ. 355
Article 50d - Provisions on the branches of credit and financial institutions having their registered seat in another Member State (article 2 of Directive 89/117/EEC)Σελ. 357
Article 50e - Provisions on the branches of credit and financial institutions, having their registered seat in a third country (article 3 of Directive 89/117 EEC)Σελ. 363
CHAPTER 8 - State Supervision 
Article 51 - Competent Authority for the exercise of supervisionΣελ. 365
Article 52Σελ. 365
Article 53 - Supervision during the operation of the companyΣελ. 365
Article 53aΣελ. 367
CHAPTER 9 - Penal provisions 
Article 54Σελ. 367
Article 55Σελ. 367
Article 56Σελ. 367
Article 57Σελ. 369
Article 58Σελ. 371
Article 58aΣελ. 371
Article 59Σελ. 373
Article 60Σελ. 373
Article 61Σελ. 375
Article 62Σελ. 375
Article 62aΣελ. 375
Article 62bΣελ. 377
Article 63Σελ. 377
Article 63aΣελ. 377
Article 63bΣελ. 379
Article 63cΣελ. 379
Article 63dΣελ. 379
CHAPTER 10 
Article 64Σελ. 381
Article 65Σελ. 381
Article 66Σελ. 381
Article 66a - Conversion of a Soci?t? Anonyme to a General Partnership or a Limited PartnershipΣελ. 383
Article 67Σελ. 383
CHAPTER 11th - Merger between Soci?t?s Anonymes 
Article 68Σελ. 387
CHAPTER 11a - Merger by absorption 
Article 69 - Draft Merger AgreementΣελ. 389
Article 70Σελ. 395
Article 71 - Valuation of assets of the companies to be mergedΣελ. 399
Article 72 - Decision of the General MeetingΣελ. 400
Article 73Σελ. 400
Article 74Σελ. 407
Article 75 - Effects of the mergerΣελ. 407
Article 76Σελ. 409
Article 77 - Nullity of the mergerΣελ. 409
Article 77a - Unfair exchange ratioΣελ. 411
Article 78 - Absorption of a company by another company holding the 100% of its sharesΣελ. 413
Article 78Α - Absorption of a company by another company holding the 90% or more of its sharesΣελ. 415
Article 79 - Acts which are considered similar to the merger by absorptionΣελ. 417
Article 79a - Unfair considerationΣελ. 419
CHAPTER 11b - Merger by the incorporation of a new Soci?t? Anonyme 
Article 80 - Application of provisionsΣελ. 419
CHAPTER 12 - Division of Soci?t?s Anonymes 
Article 81Σελ. 421
CHAPTER 12a - Division by absorption 
Article 82 - Draft Division AgreementΣελ. 423
Article 83Σελ. 429
Article 84Σελ. 429
Article 85 - Effects of the divisionΣελ. 433
Article 86 - Nullity of the DivisionΣελ. 435
Article 87 - Division of a Company in which the recipient companies hold 100% of its sharesΣελ. 437
CHAPTER 12b - Division by the incorporation of new Soci?t?s Anonymes 
Article 88Σελ. 439
CHAPTER 12c - Division by absorption and incorporation of new Soci?t?s Anonymes 
Article 89Σελ. 441
CHAPTER 13 - Consolidated accounts (Consolidated financial statements) 
Article 90Σελ. 441
Article 91Σελ. 443
Article 92Σελ. 445
Article 93Σελ. 447
Article 94Σελ. 451
Article 95Σελ. 451
Article 96Σελ. 453
Article 97Σελ. 455
Article 98Σελ. 457
Article 99Σελ. 457
Article 100Σελ. 459
Article 101Σελ. 461
Article 102Σελ. 461
Article 103Σελ. 463
Article 104Σελ. 465
Article 105Σελ. 469
Article 106Σελ. 471
Article 107Σελ. 475
Article 108 - The auditing of the consolidated financial statementsΣελ. 489
Article 109Σελ. 491
CHAPTER 14 - Annual and Consolidated Financial Statements (Accounts) of Credit Institutions and other Financial Institutions 
SECTION I - Introductory Provisions and scope of application 
Article 110 - (article 2 of Directive 86/635/EEC)Σελ. 495
Article 111 - (article 2 of Directive 86/635/EEC)Σελ. 495
SECTION II - General provisions for the structure and lay out of the Balance Sheet 
Article 112 - (article 3 of Directive 86/635/EEC)Σελ. 497
Article 113 - (article 4 of Directive 86/635/EEC)Σελ. 497
Article 114 - (articles 5, 6 and 7 of Directive 86/635/EEC)Σελ. 499
Article 115 - (article 8 of Directive 86/635/EEC)Σελ. 499
Article 116 - (articles 9, 10, 11 of Directive 86/635/EEC)Σελ. 501
Article 117 - (article 12 of Directive 86/635/EEC)Σελ. 503
SECTION III - Special provisions relating to certain model balance sheet items of article 113 
Article 118 - (articles 13 and 14 of Directive 86/635/EEC)Σελ. 505
Article 119 - (articles 15 and 16 of Directive 86/635/EEC)Σελ. 507
Article 120 - (article 17 of Directive 86/635/EEC)Σελ. 507
Article 121 - (articles 18, 19 of Directive 86/635/EEC)Σελ. 509
Article 122 - (articles 20, 21, 22 and 23 of Directive 86/635/EEC)Σελ. 511
Article 123 - (articles 24 and 25 of Directive 86/635/EEC)Σελ. 513
SECTION IV - Structure of the "income statement" and the "income appropriation statement" 
Article 124 - (articles 26, 27 and 28 of Directive 86/635/EEC)Σελ. 515
SECTION V - Special provisions relating to certain items in the model income statement of article 124 
Article 125 - (article 29, 30, 31 and 32 of Directive 86/635/EEC)Σελ. 515
Article 126 - (article 33 and 34 of Directive 86/635/EEC)Σελ. 519
SECTION VI - Valuation Rules 
Article 127 - (articles 35, 36, 37 and 38 of Directive 86/635/ECC)Σελ. 521
Article 128 - (αrticle 39 of Directive 86/635/ECC)Σελ. 523
SECTION VII - Contents of the Notes (contents of the Notes to the financial statements) 
Article 129 - (article 40 and 41 of Directive 86/635/ECC)Σελ. 525
SECTION VIII - Consolidated Financial Statements (consolidated accounts) of credit institutions 
Article 130 - (article 42 and 43 of Directive 86/635/ECC)Σελ. 533
SECTION IX - Publicity 
Article 131 - (article 44 of Directive 86/635/ECC)Σελ. 535
Article 132 - Final ProvisionsΣελ. 535
Article 133 - Transitional ProvisionsΣελ. 537
CHAPTER 15 - International Accounting Standards (IAS) 
Article 134 - Application of International Accounting StandardsΣελ. 543
Article 135 - Publicity of the drawn up financial statements according to IASΣελ. 547
Article 136 - Board of Directors ReportΣελ. 551
Article 137 - Auditors and Auditors ReportΣελ. 551
Article 138 - Valuations of accounting figuresΣελ. 553
Article 139 - Valuation Rules and Accounting BooksΣελ. 553
Article 140 - Taxable Profits or LossesΣελ. 555
Article 141 - Leasing AgreementsΣελ. 557
Article 142 - Initial application of the International Accounting StandardsΣελ. 557
Article 143 - Transitional Provisions relating to International Accounting StandardsΣελ. 559
INDEX of CL 2190/1920Σελ. 563
LAW 3190/1955 On Limited Liability Companies 
CHAPTER A - General provisions 
Article 1 - DefinitionΣελ. 583
Article 2 - Company NameΣελ. 583
Article 3 - ScopeΣελ. 583
Article 4 - Company CapitalΣελ. 585
Article 5 - Contributions in KindΣελ. 587
CHAPTER B - Incorporation of the Company 
Article 6 - Content of the incorporating contractΣελ. 587
Article 7 - NullityΣελ. 589
Article 8 - PublicityΣελ. 591
Article 8aΣελ. 595
Article 9 - Legal personality of the CompanyΣελ. 597
CHAPTER C - Organization and administration of the Company 
Article 10 - Convocation of the meetingΣελ. 597
Article 11 - Convocation of the meeting by the minorityΣελ. 599
Article 12 - Voting rightsΣελ. 599
Article 13 - DecisionsΣελ. 599
Article 14 - Competence of the partners meetingΣελ. 601
Article 15 - Challenging the decisions of the partners meetingΣελ. 601
Article 16 - Administration and RepresentationΣελ. 603
Article 17 - Appointment of administratorsΣελ. 603
Article 18 - Powers of the administratorsΣελ. 603
Article 19 - Revocation of administratorsΣελ. 605
Article 20 - Non CompetitionΣελ. 607
Article 21 - Administrators signatureΣελ. 609
Article 22 - Inventory and annual accounts [Annual financial statements]Σελ. 609
Article 23 - Audit of the annual accounts (annual financial statements).Σελ. 611
Article 24 - Reserve CapitalΣελ. 611
Article 25 - Κeeping of the mandatory books by the administratorsΣελ. 611
Article 26 - Liability of the administratorsΣελ. 613
CHAPTER D - Rights and obligations of the partners 
Article 27 - Company shareΣελ. 613
Article 28 - Transfer of the Company shareΣελ. 615
Article 29 - Transfer of Company share mortis causae or due to dowryΣελ. 615
Article 30 - Attachment of Company shareΣελ. 617
Αrticle 31Σελ. 617
Article 32 - Partners' Loans to the CompanyΣελ. 617
Article 33 - Partner exit and exclusionΣελ. 619
Article 34 - Information on the progress of the Company affairsΣελ. 619
Article 35 - Distribution of ProfitsΣελ. 621
Article 36 - Additional contributionsΣελ. 621
Article 37 - Νon payment of additional contributionsΣελ. 621
CHAPTER Ε - Amendment of the contract of incorporation 
Article 38 - General provisionsΣελ. 623
Article 39 - Amendment of the scope of businessΣελ. 625
Article 40 - Increase of Company capitalΣελ. 625
Article 41 - Decrease of company capitalΣελ. 625
Article 42 - Publicity FormalitiesΣελ. 627
Article 43 - Decrease of the Company capital due to exit of a partnerΣελ. 627
Article 43a - Single member Limited Liability CompanyΣελ. 629
CHAPTER F - Dissolution and liquidation 
Article 44 - Causes for dissolutionΣελ. 631
Article 45 - Loss of capitalΣελ. 631
Article 46 - LiquidationΣελ. 633
Article 47 - Liquidators and their revocationΣελ. 633
Article 48 - Inventory and balance-sheetΣελ. 635
Article 49 - Liquidators' AuthorityΣελ. 635
Article 50 - End of LiquidationΣελ. 635
Article 50a - General Partnerships, Limited partnerships, and Limited partnerships by sharesΣελ. 637
CHAPTER G - Conversion of Companies into Limited Liability Companies 
Article 51 - Conversion of a Soci?t? Anonyme into a Limited Liability CompanyΣελ. 639
Article 52 - Minimum share capital of Soci?t?s AnonymesΣελ. 641
Article 53 - Conversion of a general partnership or a limited partnership into a Limited Liability CompanyΣελ. 643
CHAPTER Η - Merger of Companies with limited liability 
Article 54Σελ. 645
Article 55Σελ. 645
CHAPTER I - Tax provisions 
Article 56Σελ. 647
CHAPTER J - Foreign Companies 
Article 57 - Establishment in GreeceΣελ. 647
Article 58 - Establishment permissionΣελ. 647
Article 59 - Liability of signatoriesΣελ. 649
CHAPTER Κ - Penal provisions 
Article 60Σελ. 649
CHAPTER L - Transitional provisions 
Article 61Σελ. 651
Article 61aΣελ. 651
INDEX of L. 3190/1955Σελ. 655




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