{"id":1746,"date":"2002-01-01T00:00:00","date_gmt":"2002-01-01T00:00:00","guid":{"rendered":"http:\/\/financiallawinstitute.ugent.be\/index.php\/wps\/de-wet-deugdelijk-vennootschapsbestuur\/"},"modified":"2021-10-13T12:35:25","modified_gmt":"2021-10-13T12:35:25","slug":"de-wet-deugdelijk-vennootschapsbestuur","status":"publish","type":"wps","link":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wps\/de-wet-deugdelijk-vennootschapsbestuur\/","title":{"rendered":"De wet deugdelijk vennootschapsbestuur"},"content":{"rendered":"<p>In July 2002, the Belgian Parliament voted a new bill to modernise corporate law and to introduce a number of &#8220;corporate governance&#8217; innovations&#8221;. These innovations include: force companies to nominate an identified individual to represent the company as a board member. This individual will be liable as if he was the board member; strengthen the independence of auditors: a cooling-off period of two years has been introduced, the company&#8217;s auditor will no longer be allowed to provide a number of nonaudit services for the audited firm, an independent external committee will analyse, onrequest, whether certain specific non-audit services impair the independence of the auditor. This bill also imposes an additional procedure if the value of the non-audit services exceeds the value of the audit service; allow public limited companies to install a particular two tier board regime; new rules to solve conflicts of interests within groups of companies; allow companies to organise a &#8220;written&#8221; general meeting; to facilitate investors to take part in general meetings by requiring shareholders to be registered at a registration date. This paper briefly describes the new law and focuses on some of the difficulties for the practice of the accountant and the tax consultant.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"inline_featured_image":false},"categories":[],"class_list":["post-1746","wps","type-wps","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wp-json\/wp\/v2\/wps\/1746","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wp-json\/wp\/v2\/wps"}],"about":[{"href":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wp-json\/wp\/v2\/types\/wps"}],"wp:attachment":[{"href":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wp-json\/wp\/v2\/media?parent=1746"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financiallawinstitute.ugent.be\/index.php\/wp-json\/wp\/v2\/categories?post=1746"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}