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Art. 729c Bundesgesetz vom 30. März 1911 betreffend die Ergänzung des Schweizerischen Zivilgesetzbuches (OR)
OR; Dritte Abteilung: Die Handelsgesellschaften und die Genossenschaft; Sechsundzwanzigster Titel: Die Aktiengesellschaft; Dritter Abschnitt: Organisation der Aktiengesellschaft; C. Revisionsstelle; IV. Eingeschränkte Revision; 2. Aufgaben der Revisionsstelle; c. Anzeigepflicht
Art. 729c OR
Ist die Gesellschaft offensichtlich überschuldet und unterlässt der Verwaltungsrat die Anzeige, so benachrichtigt die Revisionsstelle das Gericht.
Gerichtsentscheide zu dieser Bestimmung (13)
ZSU.2024.171 · ag (Art. 729c OR)
Company's Insolvency Appeal Dismissed Due to Repeated Over-Indebtedness
This provision is cited as the legal basis for opening the bankruptcy in the first instance decision and is implicitly used by the appellate court to uphold the decision.
PS230249 · zh (Art. 729c OR)
Auditor's Over-Indebtedness Notification Upheld in Bankruptcy Appeal
Used as the primary legal basis for the revisionary body to notify the court of the company's over-indebtedness, leading to the opening of bankruptcy proceedings.
ZKBES.2022.128 · so (Art. 729c OR)
Auditor's Over-Indebtedness Filing Upheld on Appeal Due to Post-Filing Cures Deemed Irrelevant
This is the provision under which the auditor filed the initial over-indebtedness notice, justifying the initial bankruptcy proceedings.
HG130149 · zh (Art. 729c Abs. 2 OR)
Claim for Repayment of Unjustified Dividend and Related Claims Arising from Share Purchase Agreement
Cited in the reasoning (2.3.4.3) regarding the audit report and nullity, but not in the final orders.
C/749/2009 · ge (Art. 729c CO)
Creditor Suit Against Corporate Officers for Negligence in Insolvency Sustained in Part; Causation for Damages Rejected.
Cited in the reasoning section regarding the auditor's duty to inform the judge when the company is manifestly over-indebted.
2013.09.17.zr.2 · bl (Art. 729c OR)
Company's Restructuring Efforts Defeat Premature Insolvency Declaration
This provision outlines the duty of the audit firm to notify the court of obvious over-indebtedness if the board of directors fails to do so. The court addressed whether the audit firm was still legitimate to make such a notification after resigning.
410.13.208 · bl (Art. 729c OR)
Auditors' Over-Indebtedness Reporting Duty, Restructuring Efforts Override Bankruptcy Order
The primary legal basis for the court's decision to uphold the appeal, finding that the conditions for the reporting duty of the audit firm were not met.
14.2013.66 · ti (art. 729c CO)
Bankruptcy Judgment Annulled Due to Insufficient Proof of Over-Indebtedness Without Liquidation-Value Balance Sheet
The appeal ground refers to alleged procedural flaws in the reviewer's report under this article, justifying the annulment of the initial bankruptcy order.
NN080074 · zh (Art. 729c OR)
Auditor's Duty to Report Insolvency Overrides Dismissal; Restructuring Postponement Denied
Cited as the legal basis for the auditor's notification of over-indebtedness when the board of directors fails to do so.
HG.2005.32.HG.2006 · sg (Art. 729c Abs. 2 OR)
Shareholder Standing and Corporate Resolution Validity in Partnership Ownership
Explicitly mentioned as the legal basis for the nullity of resolutions concerning the adoption of annual accounts when no audit report is present.
HG.2005.32.HG.2006 · sg (Art. 729c Abs. 2 OR)
Shareholder Consortium Standing and Validity of Corporate Resolutions
Cited explicitly as the legal provision establishing the nullity of resolutions approving annual financial statements when no auditor's report is present.
14.2013.66 · ti (Art. 729c CO)
Company v. Auditor Regarding Bankruptcy Declaration Based on Insufficient Balance Sheet Valuation
Cited in the reasoning to establish the procedural basis for the auditor's notification leading to the bankruptcy request, which was not validly fulfilled.
HC.2025.150 · vd (Art. 729c CO)
LLC Appeal of Damages Claim Against Directors and Auditor in Bankruptcy Context
Referenced in relation to Art. 69b al. 3 CC regarding the auditor's duty to inform the judge (though the court concluded no duty existed).