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Art. 678 Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Zweiter Abschnitt: Rechte und Pflichten der Aktionäre; E. Rückerstattung von Leistungen; I. Im Allgemeinen
Art. 678 OR
Aktionäre, Mitglieder des Verwaltungsrats, mit der Geschäftsführung befasste Personen und Mitglieder des Beirats sowie ihnen nahestehende Personen sind zur Rückerstattung von Dividenden, Tantiemen, anderen Gewinnanteilen, Vergütungen, Bauzinsen, gesetzlichen Kapital- und Gewinnreserven oder anderen Leistungen verpflichtet, wenn sie diese ungerechtfertigt bezogen haben.
Übernimmt die Gesellschaft von solchen Personen Vermögenswerte oder schliesst sie mit diesen sonstige Rechtsgeschäfte ab, so werden diese Personen rückerstattungspflichtig, soweit ein offensichtliches Missverhältnis zwischen Leistung und Gegenleistung besteht.
Artikel 64 findet Anwendung.
Der Anspruch auf Rückerstattung steht der Gesellschaft und dem Aktionär zu. Der Anspruch des Aktionärs geht auf Leis tung an die Gesellschaft.
Die Generalversammlung kann beschliessen, dass die Gesellschaft Klage auf Rückerstattung erhebt. Sie kann den Verwaltungsrat oder einen Vertreter mit der Prozessführung betrauen.
Im Konkurs der Gesellschaft kommt Artikel 757 sinngemäss zur Anwendung.
Gerichtsentscheide zu dieser Bestimmung (37)
VPB 04-0642-4223 (Art. 678, al. 2 CO)
Mandatory Executive and Board Compensation Disclosure
Allows for actions to recover company benefits if they are disproportionately high and the publication obligation was violated.
SB.2024.00110 · zh (Art. 678 Abs. II OR)
Taxpayer Lacks Standing to Appeal Negative Reserve Tax Assessment
Cited concerning the relationship between commercial and tax law and the binding effect of decisions.
C/27197/2017 · ge (Art. 678 al. 2 CO)
Successor Company Liable for Pre-Merger Commission Agreements
Cited in the reasoning section to reject the claim that retrocessions were disproportionate, which forms the basis for confirming the lower court's decision on the merits.
HG200175 · zh (Art. 678 Abs. 1 OR)
Creditor v. Officers and Auditor for Unlawful Dividend Distribution
Basis for ordering the first defendant to repay unjustly received dividends.
CG190018 · zh (Art. 678 Abs. 1 OR)
Share Ownership Dispute Following Conditional Call Option Exercise
Allows shareholders to claim back undue dividend payments.
CG190018 · zh (Art. 678 Abs. 3 OR)
Share Ownership Dispute Following Conditional Call Option Exercise
Specifies that claims for undue dividend payments are to be made on behalf of the company.
C/24257/2020 · ge (Art. 678 al. 2 CO)
Shareholder Special Audit for Director Fees in Distressed Company
This provision concerning the duty to restitute undue payments is cited as a potential basis for action that the special investigation is intended to explore regarding I_____’s remuneration.
HC.2020.238 · vd (Art. 678 al. 2 CO)
Dispute Over Energy Invoice Rebate Restitution and Contractual Damages
This provision was used by the lower court in its reasoning, but the appellate court ultimately rejected the appeal concerning its application in the dispositive section (Order II confirms the lower court's decision regarding the substantive claims related to the discount/restitution claim, which relied on this article in the lower court's reasoning, implying confirmation of the outcome based on the reasoning leading up to the final orders).
ZB.2018.36 · bs (Art. 678 Abs. 2 in Verbindung mit Art. 800 OR)
Shareholder Repayment Obligation Upheld in Bankruptcy Appeal
The court confirmed the lower court's alternative basis for reimbursement based on hidden profit distribution, applying this provision if the loan was not deemed valid.
C/8179/2014 · ge (Art. 678 al. 1 CO)
Shareholder Liability for Unjustified Termination of Managing Director
Cited regarding the obligation to restitute dividends unduly received in bad faith, supporting the claim for dividend restitution.
2018.11.20.sr.1 · bl (Art. 678 Abs. 1 OR)
Defense Attorney Fee Appeal Barred; Mismanagement Reclassified to Disloyal Management; Speedy Trial Violation Acknowledged
Cited in the reasoning regarding the defendant's repayment obligation.
HG150193 · zh (Art. 678 Abs. 1 OR)
Shareholder Suit for Repayment of Improper Liquidation Dividends
The main ground for ordering the defendants to pay back the distributed liquidation shares is the unjustified and bad-faith receipt thereof, as stipulated by this article.
HE170369 · zh (Art. 678 OR)
Shareholder Examination Granted for Suspected Management Self-Dealing in Asset Sales
Cited in the reasoning regarding the potential breach of duties, but not explicitly used in the final orders.
BK 2016 385 · be (Art. 678 OR)
Prospective Shareholders v. Alleged Forger (Non-Initiation of Criminal Proceedings)
Cited in the reasoning regarding the statute of limitations for recovering private withdrawals, relevant to the alleged damages.
ZB.2014.10 · bs (Art. 678 Abs. 2 OR)
Bankruptcy Estate v. Former Board Member: Salary Repayment Claim Upheld
Although the claim based on this article failed, it was a core substantive provision used by the court to assess one of the main claims for repayment.