220
ORCO
CH
Art. 548 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Zweite Abteilung: Die einzelnen Vertragsverhältnisse; Dreiundzwanzigster Titel: Die einfache Gesellschaft; D. Beendigung der Gesellschaft; III. Liquidation; 1. Behandlung der Einlagen
Art. 548 OR
Bei der Auseinandersetzung, die nach der Auflösung die Gesellschafter unter sich vorzunehmen haben, fallen die Sachen, die ein Gesellschafter zu Eigentum eingebracht hat, nicht an ihn zurück.
Er hat jedoch Anspruch auf den Wert, für den sie übernommen worden sind.
Fehlt es an einer solchen Wertbestimmung, so geht sein Anspruch auf den Wert, den die Sachen zur Zeit des Einbringens hatten.
Gerichtsentscheide zu dieser Bestimmung (30)
SGSTA.2004.43 · so (Art. 548 Abs. 2 OR)
Taxpayer Deferral for Marital Home Sale and Joint Purchase
Mentioned in paragraph 9 regarding the rights of partners upon liquidation concerning contributed assets.
OG 1994 9 · lu (Art. 548 OR)
Simple Partnership Dissolution and Treatment of Contributed Property
Cited in the reasoning as the default rule for claims regarding a partner's property during liquidation, which the court noted can be overridden by agreement.
HC.2021.374 · vd (Art. 548 al. 1 CO)
Partnership Confirmation for Joint Real Estate Acquisition and Completion
Cited in the reasoning as the basis for the liquidation of the dissolved simple partnership and the distribution of any profit.
C/25562/2014 · ge (art. 548 CO)
Divorce Appeal: Support, Property Liquidation, and Pension Sharing Modification
Cited in reasoning regarding the restitution of contributions in a simple partnership liquidation.
12.2018.83 · ti (art. 548 e 549 CO)
Partnership Claim for Unpaid Premium on Editorial Rights Sale
Cited in the reasoning regarding the potential exception to joint litigation during the liquidation of the simple partnership, which was ultimately rejected.
O2015-018 (art. 548 al. 1 CO)
Patent Validity and Ownership Dispute Dismissed
Cited regarding the distribution of assets upon dissolution of a partnership.
Plainte.2017.25 · vd (Art. 548 CO)
Co-owner Seizure Dispute over Partnership Liquidation Authority
This provision is cited in the reasoning regarding the liquidation steps of a simple partnership.
AGVE.2017.55 · ag (Art. 548 f. OR)
Divorce Court's Power to Auction Marital Property
These provisions are cited regarding the internal liquidation of a spousal partnership, which must follow the external liquidation and whose results are then allocated according to marital property law principles.
NP160016 · zh (Art. 548 ff. OR)
Ex-Partner Contribution Dispute (Simple Partnership)
Cited as the legal consequence of the dissolution of the partnership, implying the need for liquidation.
HG140135 · zh (Art. 548-551 ZK OR)
VAT Refund Distribution After Dissolution of VAT Group
This provision was used to support the reasoning regarding the liquidation of a simple company and the rights of shareholders during this process.
HC.2016.469 · vd (Art. 548 à 550 CO)
Medical Partnership Dissolution and Financial Accounting Dispute
Cited in the reasoning regarding the liquidation of the simple partnership, but not in the final orders.
HC.2016.164 · vd (Art. 548 CO)
Partnership Liquidation Dispute Over Real Estate Profit Distribution
Cited in the dispositive (II. I.) to confirm the application of the rules governing the liquidation of the simple partnership (société simple) that led to the partial admission of the claim.
5.2015.SNR · vd (Art. 548 ss CO)
Loan Repayment from Former Partner Established by Conduct
Cited concerning the rules for the liquidation of a simple partnership, which the court deemed inapplicable.
HG090138 · zh (Art. 548 - 551 OR)
Partnership Dissolution and Accounting Pending Liquidation Completion
Although the court discusses this provision in the reasoning regarding liquidation, the final orders do not explicitly cite it as the basis for any ruling.
RBOG.2012.Nr.4 · tg (Art. 548 ff. OR)
Dissolution of Non-Marital Partnership: External vs. Internal Liquidation and Asset Distribution
These articles govern the liquidation of a simple partnership and were applied to determine how the assets and liabilities of the cohabitation arrangement were to be handled.