Ophævelse af iværksætterselskaber

Abstrakt

A central theme in company law is the different types of companies each state in the European Union, offers the agents. Denmark offered until April 2019, a company with a formation of capital approximately to 1 EUR, with limited liability, in case of bankruptcy. 14 other states in the Union offer this type of company, however, Denmark has cancelled their type of company, as a variation of a limited liability company. The cancellation is based on a rapport made by the Governing for Business (Erhvervsstyrelsen), with an assumption that the IVS is more prone to commit financial crime. This master thesis analyses the rapport, and it concludes there’s no documentation for this assumption, based on the level of comparison, which seem too subjective. Additionally, this master thesis investigates the consequences of cancelling this type of company, known as a company in favor of Danish entrepreneurs – IVS. By using Danish and European verdicts the master thesis concludes that the government should use the rules of the responsibility that lies within the company management, instead of cancelling the IVS. The thesis is divided into an analysis of law and economics, whereas the economical analysis is based on a method of game theory and behavioral economics. This predicts the strategies and incentives towards the government and entrepreneurs. The Danish government and entrepreneurs will have to collaborate to get an efficient outcome for both parties, and therefore reveal an outcome, that optimizes social welfare. The economical conclusion finds social welfare by Kaldor-Hicks efficiency, which has the greatest total payoff, and is the strategy that keeps the IVS. This gives an incentive to the entrepreneurs, to save profits, towards changing the IVS into a Danish Aps. Finally the thesis combines law and economics and concludes how the use of norms given as the responsibility that lies within the company management and how regulation by law, will force the entrepreneurs to comply with the Danish company law. The thesis concludes that by cancelling IVS, it will loose competitiveness on the European market, because Danish entrepreneurs will have more favorable company types in other EU-states. The Danish government will commit breach towards The Treaty on the Functioning of the European Union article 49 and 54, if they try to control companies with different nationalities.