Toepassing en rechtskarakter van de groepsvrijstelling van artikel 2:403 BW
Abstract
This thesis reflects the research on the Dutch group exemption as laid down in section 2:403 DCC. Based on this provision, a company that is part of a group can be exempted from a large number of obligations arising from Title 2.9 of the Dutch Civil Code, amongst others the obligation to draw up and publish annual accounts.
Group exemption403 declaration403 statementAnnual accoutsAnnual reportSimplified annual accountsPublication annual accountsLiability parent companyJoint and several liabilityGroup guarantee

