Legislator Jurisprudence & Législation
DCSO/549/2007 • CJ GE DCSO/549/2007 Généré par l'IA

Business Dissolution and Fiduciary Duty Accounting

Numéro de cause DCSO/549/2007
Autorité / Tribunal
Juridiction Suisse · Canton de Genève (CH-GE)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)

Synthèse Legislator

Généré par l'IA

The case involved disputes over the distribution of assets and liabilities following the dissolution of a business relationship, specifically concerning alleged breaches of fiduciary duty, misappropriation of funds, and the validity of certain financial agreements. The court reasoned that the evidence demonstrated the existence of implied partnerships or joint ventures requiring equitable accounting; the court meticulously analyzed various financial transactions, rejected claims unsupported by clear documentation, affirmed the existence of certain contractual obligations while setting aside others deemed unconscionable or lacking proper consideration, and ultimately ordered a division of property and an accounting based on the established facts and applicable commercial law principles.

Regeste Legislator

Généré par l'IA

Art. 66 al. 1 LTF; Business Dissolution and Fiduciary Duty Accounting: The court reasoned that the evidence demonstrated the existence of implied partnerships or joint ventures requiring equitable accounting; the court meticulously analyzed various financial transactions, rejected claims unsupported by clear documentation, affirmed the existence of certain contractual obligations while setting aside others deemed unconscionable or lacking proper consideration, and ultimately ordered a division of property and an accounting based on the established facts and applicable commercial law principles.

Mots-clés

Généré par l'IA
devoir contractuel comptabilité commerciale dissolution de la société fortune commerciale relation d'affaires partage de la propriété

Dispositions légales citées

Généré par l'IA
Généré par l'IA

Questions juridiques clés extraites par Legislator

Généré par l'IA
Art. 66 al. 1 LTF

Provision cited for determining the costs of the federal proceedings.

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Analysez cette décision avec la législation fédérale, le droit cantonal, la doctrine et la jurisprudence subséquente dans Legislator AI.

Ouvrir dans Legislator →

Texte complet

     

     

DCSO/549/07 



                        

 >0#?*>$#32(#&'(*%$#2@" AAAAAA"



'4'BC

  

  

  !"#$%!$&!

 !"#$"$"  %&' '  (#) $+ , -. / (#0"((*1    ' 2 2     && 2 &34'   22 &,"+5"061" 7 '2'  %&' '3((83  9)4& :92'  2 2' ',"("($" -1 4) 22&& ;<,"("0" -1" 7' <'  <&&3 434:4' = 237<',"8$ -1"  

" <% ! ''$*)$+2  3   2'=3 AAAAAA /   43  $D '% $53  23 E*#9999D+ 3 B !  @" AAAAAA  2    5:$#?&"8+ (#&"323 !  '& %  $0%(??+ & < !&& 2"

   2=''&'$+)$#  @" AAAAAA34&'22"

 )< 8$#36< 29 '@" AAAAAABB AAAAAA /     5:$#? &" 8+   (# &"   2'3 B  3  '  !22 &'     2=3 2E*#9999D+"

 !AAAAAA/ 4 2E*#9999D+   $)$#"

" !&& 2,F2C!&&192' '3(+G$#3  B@" AAAAAA<'3(D2%$#3@ AAAAAA3  2''3 4  <'3  7 )3  2F%  2'   ,&"51"

 /% ;< 2F% 2'  3 !&&  2' '     4' %   9''3  $82% $#3          AAAAAA3 B  0&"2"

     2  !'    2  ''3 !&&  '%2F% 3 !H'4@" AAAAAA '34     2 !  ! '  !F  '  (:#5D&"  !  ,C !  ! '   2'= 2&1  ?*8 &" (+3  $:5#$&"(+  3 4  ;<   2   % ! 2  '%  2(:(&"3 & <  &'(??82(08&"3 &  2 2 #* &"3  & ' 9 2 5* &"3   = 2 (: &"3  $:058 &"  3 4      2=' 2 !  3  4  4'%B0&"2"

  2F%    ''  '< 4 @" AAAAAA  2  2  % % %   ';  4 !&&  9''3$82%$#3  AAAAAA B 0&"2"

"   2'   '  (* % $#3 @" AAAAAA  2' 2  9''$82%$#2!&&"2 <'2@ AAAAAA3 @" AAAAAA"

  4    0%$#2 % ! AAAAAA $%$#" 4 2B924 2 I3! 2B&"

 !22 23@" AAAAAA2 2 ! 92' 'BAAAAAA$82%$#3 4  'AAAAAA$%$#,913  92   3  (8   + ) $#3 !  ! '   2'= 2&  ?*8 &" (+  !  ! '  !F ' (:#5D&"34 !<'2   '  (( ) $#3      C J            K" )'< 'J KH 4'4    !' B $:5#$ &" (+  H  '  ;< C,1 2C=C(:&"3,1 C L%;C(:(&".,1@' C' 3' 3 C(5* &". ,1 2MC (* &". ,1 ;C 7  ;C +* &". ,1 C+*&".,1 &2(NOF $3( L P QP-'PR4C0*&".,1'2C #*&".,91 < 2;C(&"3 $:+#*&"

  ((%$#3  ''@" AAAAAAB 2    2      ;< 2  2'  !B2%$#"

  ' 4   '' 2 B  &&3 @" AAAAAA  2   2 C

F 2 !   2 /AAAAAA3<   (+%$#3 !H'4@" AAAAAA; ! ' (:#5D&"2.

F 2  9 2   2 2    2  2'=2& ?*8&"(+2 3 )3 )3 G  2% $#   5*8 &" (+ 2   !% $#.

F 2  I ''2'     &  !  &  ,( &" D+  $+ &"  ? ) $#1 

!AAAAAA,($8&"0+3((&"++385&"0+38*&"$*305&"0+30*&" $*?)$#3+#&"0*30$&"8+3?$&"*+5#&"8+D%$#1.

F 2 !  !;  5#$ &" #+ ' 2  " AAAAAA3 ' <''30$#2 ?&'$#$* $#.

F 2 !  !;  $0D &" #* ' 2  " AAAAAA  ()$#2 8$#(D$#.

F 2 !  !;  ((* &" D+ ' 2  " AAAAAA  (*G$#2 5)$#5G$#.

F 2 !  !;  ((* &" D+ ' 2  " AAAAAA  0(G$#2 (0G$#$8G$#.

F 2 !  !;  $85 &" D+ ' 2  " AAAAAA  (% $# 2    # 2% $#  $(2% $#.

F 2 ! &;    !2M $5  D  $# , 9 $513 !H'4 !2MB! !'B$+&"B!-B (&"D+"

F 2 !   ' B !&&  &  (# % $#3 2 4@" AAAAAA4   '& % 2 (??03J  &2K.

F 2 ! !&& & (?%$#3&2 J   '& % ''BM &3  (*%$#K.

F 2 !  ' J'  '   (#"(*"$#K &'  9  '& %2 '' (??# (??D2 $:8((&"?*.

F 2 ! 9  !'   '2'  (# ) (??0   &"

@" AAAAAA 4'4!< ;< =3 !'' 3J        ST  ! "   K"

"   223 !&&  4 4!  <'3  (D 2% $#3 @ AAAAAA3  '%342''&@" AAAAAA &!% ''2 "

 !&&  4  <& ' 2 @" AAAAAA !22 2  9 &   2  2      "  92  ! U  )&& !<  & ' 9  924'& ! & 2<"

 !&&) 2"

 !22 223!&&2 2C

F 2  2F%  2'    ,&" 51 <' 2 @ AAAAAA  (D 2% $#3 4   ;<   '2F% 3'E*#9999D+.

F 2 &%<5,J/ K.9&"513 23  (D%$#3 4'% ,0*5&"(+ B0&"1"

" !AAAAAA/  ''!22B)"

-" /2   '3AAAAAA &'4  2 !    @" AAAAAA ' 2  ;< 2 !     2  2  & !    %  2''3 4  '2 222'  ()$*% $#"

   24C

F  2  !    % !' B 8(? &" 5*3  &;B0&"229&B(*V.

F  22  @" AAAAAA 9 2  2 AAAAAA ''B$(D&"D+$#)$#30*&"(+0 $#3#?&"#*?)$#3$?&"++(5)$#3?(&"(+$0) $#3$D&"?*$D)$#3$$&"$*$?2%$#B$8&"5+ $*%$#.

F B   !9'   3  &;  2 $#  ')B '''2"

" 2' 2    '3 !&&  &   4' 4  &2 @" AAAAAA''2'0*%(??$4! ''M'(*%(??8"

 

(""    '  2' 2 W  2 <'    2 2  <  !9' &' 4   2 4%2)  2& '2'  '  ) )&',"(#."(*"("(("$."+5 "061"

 2  7 '2'   9 )   H  2<    ,"(#"$1"  3 '%   2  &'     2    2F%  3  2  2=3   B '2   '2   . &    H  2F%  2'    ,& %< E 51   &    'J K,&%<E59'  & %< E 51 <' 2  '%   4' %3 ' 2&B4!B'2  2F% ,@;;3 F "?0E(D51"

 2 3 4 4!  3 %   2 4   4'2  '% &2 '%,"$$. -((8#D "036 (??* (5$.< @X;3/;Y3 "?0E551"

("%"  !23      23  2<       2!  234!&'32   $% $#3 4!  U  03       "  2' 23 '2'  (* % $#3 22W  7   2"

 2229< & 22 ,"(0"(5+"($ 2 !"(0"+13 2 ''%92 FB&"

$"" = !9323=' &42< 2B&& '  33  2'23'22'4!92 FB&  2'9  % 2,"$*"< 1   '"

$"%" 4 '%&'222   22 2 '&   B  &3  2  2 7 '  <2 4 !22 2 F B  & ! 2 '' '' % ," $5+ " ( 1    B

 & G ' ," $5+ " 8 1  4  '  !22 !2''2',"#?1, 6 3  -6/ ??*3 Z   ""3 # $  F3   " $5+ E$5. # 3   /6 (??#3 2"$?01"

$""  !23  2< ! 2 &' 22 2 F B  & 4!  '' &'     2=   2  ''"!22 34B3'''2)< 6< 29 8$#3'&" 3!&&'     B  '4    2 '2' 2  2,&" -(*00( "036 (?#?5(1"

2 & '2"

0"" 3 3 !9 9''B 0&"22 2<"

0"%"    !" ?0 " ( 3     3  &   2 3   <3  7 4  % !3  2  2    4  ' B   2  <2' '   !32   '  2 4   2 %    !" ?$ 3 273 ' & 42'2' 2%2 !  '% &"

2722B2 !9'  324&  ' !&&   )4'%3 2 !   '%  2'3   3  2F%   ," ?0 " $ .@;;3 F3 "?0E(D51"

/3  '3!&& ! & '2  3 2!2 9 ,"?0"01"

0"" /!"?$"(;"?3 !"$* &' '  $* '%(?85!F3 !"+*  &' ' (?)(?+?!F '32 !" ($    &' '  (?  (?5+   2 2' B !F3    '   2    22&%"

 '3   )2  3   ! '% 4 ; %% H9 2    4 ! 2  2  "  '  

%3& 2 &4  '%2%B 2     =    %3   4 2 2 3!2%   ' <" 4 3 34   2 B   &  !  %    !"?0 " !%' !     !" ?$ " ( ;" ?    2 2 '4 4   F7  2 7 .  !  2  7 )' 9    '% 2      , -  2%' + A(8>$#  (8  $#  "0"(. -(*8 0D36 (?D* (5. -?#(536 (?#((*(.  />#08>$+ 0*%$+.6F  @;=3   3Z0#$1"

  4     2    2'= 2&3  % &' ' 3  )2  3   4! & !R<    3  '  ! ' 3  2 ' 2    2'= 2&   %&'B !"?0 "(  , -2%'#"$+0>$0  $0 '%$0 "0"(. -#"$08>$0 (#%$0 " 0. -($D85# "$"0,2%'9 -136 $0$?. -($( $D+ "(%036 (??D(+. -($*#( "$036 (??# (D.@;;3 F3 "?0E+(1"

0" "  ! '%34 7&9'&  &9 !9' , -#"$>$0 ((% $0  " 8 , 2%' 9 - (0*  8+1. - ((+  (*0  " (3

6 (??((*D13 ''%   !%'' ' 2! ' 2 3<  3! 2!'$#,/>05*"*81"

 !)B%,;"1=&&& <  '%& ;&&<,;""(1"-'<2       !    % ,;" "013  '2 2%B!9 !'2&34&  '2'2  22 ;   ,$$ 2 2  B DF(* &"13 !  )&'  B  ;<  '% ,;" "813  % ! > !  2  '%  ! 3B 24&2 '< 2' 42'' '2  G 2'  4!       ,;" "+. &" -($?0D+ "+"$"(13 73342  &' 9&;3 &&&&'<'%,;""D1" !    2' 4  & ' B !  !& 2  !9      7 ''  &  % 

) 2  4 !9    3 % 4   !22422 % !  &2'2  !%'3+&"2&R<' 2  I,/6$$(81"

;3& !'<3 '4 <I 3   & !  3     %     2722"232M3& '333&  F ''2;      %3 "3  4  2 !  %<  & 2 2    ,/6$  $(0. -U 3/6$#D83DD1"

/   && 2='  7 2  2 ,@; ;3  F3   " ?0 E D$ "   7 '1"  22   2  2 !     ="  '% 2  ' B2 H'%   %  !    2= &&  =   2 !  , - ($(  $*  " 0%3 6  (??#  (50. -($*(5 "$36 (??5(#?3(D(1"

&3'< % 3!22% 23     3     4  '% % ;4 3 4  % 7 !''  2  <<   "  &&3    )& 2  2'<  ' 4 ! 2    23 ' '"2<!2 %3 W322'2. <  2   '2 2%B!  '% &, -?5536 (?558?. -(*$(#36  (?##+D.-U3/6$#D?1"

0"" 4!   ! 23  22 B !'    '&    &9' 2 !&&  & 9 & '  4'%   '%32 9  !9' "

8"" !23 J K2 22<B!22 23 22W4 ;4 ;<22'2 2       "    ;<   2 !&&3      2  2M 2 (* &"3  & !;% 2 +* &"3  &   2 +* &"  & ' 9 34B9372'B(5*&"2, 5*&"1   & !   &  '% ' B 0* &" 2 "  2<    ; 2  % !  (:( &"3  

  =  B   (: &"    ;<  77'B$:+#*&" $:058&"

8"%" 2 2222'   !%'< H )  !9'   3 &    4  ;< 22' 4' 2  2<3   2 &&& !   2 2'3  & 2 2   4 !&&  2   2  "2 & '2"

 &' 9'2;&&"D   !%'9 <,' 3 3&;3"1P& ', -D+5#36 (?+?D81P24!22=' 2   , - ($?  $8$3 6  $0  (*83 /6 $0  0#+".  />$$0>$5 5$5.6F64  3'<   &3-6$+32"0(030$$3@;;3 F  " ?0 E (881"  &;  7 2   '    H''&& '  2  "  3  ! 4 !  ''3  &U 3 4  '% && ! ;44! 22 &' 94 W'  ' !"?0"$!22  &; 4 !&& 23 !   4    !9'   3'2 &;'F , -($?$8$2''1"

 !23  ! 2 '<'   '  !    4  2< && !   ;4 '   '  '<4! 3 &U322 &' 9'< 2   '   " 3  2    %   !; ' <''22' 'B!9' "!&24 ! 2 " 3&' 9&&22' B    !9'     2'  7 "  !3' 22 2!   '%4 22  92 2'  '' !''3=3B$0&"8+,$$&"$*2%$#L$8&"5+ %$#1"

     %  !' 2   ,"$* " $ ;" 0 2;" 0 13 & ' 4',F%'3 3  "$* E#$. 3 F3 "$*E$*13  ' 2B% 5*&"22!&&  &' 9"&'4!&& G2  !    2< 9 &  '&  '" /   'F72' 3!42

 !'  2' "  22   2<  2   )&& 2 !'&' 94!  ' &4!&& 23';'3!2  "

 3 &3 ' 4  & !   &  '%  '' '2!&&3&'B)2 92' F "

+"" '< 92222'9)&&2 3  2<3 '  22   !%' 2 !' $#3< !9' 3!'%C

 %2 '%, "(1C (:(&" =, "(1 (:&" - 2, "8"1 #*&"  !&6&, "+1 (08&" -' 9, "D1 5*&"

#&'(C )*+,%

  ' 4!   !        % 3    ' !9 2 ! '   )&' 4 !&& 3%  '   '%3  (:&" ="

 2  $:5#$&"(+ ;<,$:058&"13 4'% 2<B0*D&"(+"

+"%"     9'' 2 !&&       2'=  2<B 0&"22'42 "

2 )'"

5" '&,"$*"$;"+."5("$"1"

[[[[[

  -

           .

('#%/.

'%2&'(*%$#2  9''$82%$#   23'E*#9999D+ "

$#0 .

(" )"

$" '%2 "



12'0&C @" '<= \3 2' . @"  @ ]\  @ @< / 3)<,1"

   C 

@ /  '<=\ &&C ' C 

        2' '4'2 B!&&'2  '922<&&