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ORCO
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CH
Art. 549 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; 2. Verteilung von Überschuss und Fehlbetrag
Art. 549 OR
Verbleibt nach Abzug der gemeinschaftlichen Schulden, nach Ersatz der Auslagen und Verwendungen an einzelne Gesellschafter und nach Rückerstattung der Vermögensbeiträge ein Überschuss, so ist er unter die Gesellschafter als Gewinn zu verteilen.
Ist nach Tilgung der Schulden und Ersatz der Auslagen und Verwendungen das gemeinschaftliche Vermögen nicht ausreichend, um die geleisteten Vermögensbeiträge zurückzuerstatten, so haben die Gesellschafter das Fehlende als Verlust zu tragen.
Gerichtsentscheide zu dieser Bestimmung (13)
C1 20 122 · vs (art. 549 al. 1 CO)
Patrimonial Liquidation of Cohabitation and Classification of Gifts vs. Loans
The court found that the parties tacitly derogated from this article regarding leisure and vacation expenses, meaning the rule for restitution of contributions was not applied to these expenses.
420.22.24 · bl (Art. 549 Abs. 2 OR)
Partnership Dissolution and Asset Liquidation Upheld Over Share Auction
This provision was mentioned by the appellant regarding the setting of the liquidation share to zero, but the court did not apply it in the final ruling.
HC.2021.374 · vd (Art. 549 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.
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.
HC.2019.119 · vd (Art. 549 CO)
Partnership Asset Distribution Appeal
Mentioned at the beginning of the decision, but not explicitly cited in the dispositive orders.
HC.2016.1041 · vd (Art. 549 al. 1 CO)
Partnership Dissolution Accounting Dispute Affirmed
Cited in the introductory text and discussed as the general rule for surplus distribution during liquidation, but the court confirmed the contractual method (based on Art. 533 CO) applied due to continued operation.
HG100287 · zh (Art. 549 Abs. 1 OR)
Partnership Dispute Over Brokerage Commissions and Email Misuse
Used to determine the distribution of surplus as profit during the liquidation of the simple partnership.
ML.2012.18 · vd (Art. 549 CO)
Partnership Liquidation Debt Acknowledgment and Provisional Payment Order Challenge
This article concerning liquidation was used in the reasoning but not explicitly cited in the final orders III and IV concerning costs.
C/6047/2009 · ge (art. 549 CO)
Divorce: Spousal Support and Fiduciary Duty Regarding Investment Funds
Cited as an alternative ground (société simple) for distributing losses, leading to the restitution of the full amount due to lack of accounting.
73.2011.FAB · vd (art. 549 al. 1 CO)
Plaintiff v. Former Attorneys Regarding Discotheque Investment Failure
Cited in the reasoning regarding the two stages of simple partnership liquidation.
CC.2005.195 · ne (Art. 549 al.1 CO)
Physician v. Former Partner: Partnership Dissolution and Liquidation of Advances
Cited in the reasoning (Cons. 7) regarding the right of the plaintiff to the restitution of her contributions after the settlement of debts, even though it does not appear directly in the dispositive, the overall settlement of claims based on the liquidation of the simple partnership (simple société) leads to the award.
CC.2003.13 · ne (Art. 549 CO)
Partnership Dissolution and Capital Share Valuation Dispute
Although discussed in the reasoning regarding the final financial result distribution, this article was not explicitly cited in the dispositive orders.
CC.2005.168 · ne (Art. 549 CO)
Liquidation of Co-Habitant Simple Partnership and Property Reimbursement Dispute
Cited in the reasoning section for taking into account debts, expenses, and advances during the liquidation of the simple partnership.