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曲衍橋律師
特殊合伙企業

特殊的普通合伙企業,合伙人因故意或重大過失造成合伙企業債務的責任承擔上我分不清了(三種情況),一會兒是以財產份額為限,一會兒又承擔無限連帶責任,一會兒又按協議承擔.到底怎么理解?

目錄

  • 1特殊普通合伙企業概念

    根據新修訂的《合伙企業法》?,?除了有限合伙企業的有限合伙人承擔有限責任外?,?對于普通合伙企業?,?在某些特殊情況下?,?其合伙人也可能承擔有限責任?。  根據《合伙企業法》第55條規定?,?以專業知識和專門技能為客戶提供有償服務的專業服務機構?,?可以設立為特殊的普通合伙企業?法。  特殊普通合伙企業,是指以專門知識和專門技能為客戶提供有償服務的專門服務機構。比如說會計師事務所、律師事務所等 ...

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  • 2特殊的普通合伙企業名稱要求

    《中華人民共和國合伙企業法》第九十四條規定違反本法規定,合伙企業未在其名稱中標明“普通合伙”、“特殊普通合伙”或者“有限合伙”字樣的,由企業登記機關責令限期改正,處以二千元以上一萬元以下的罰款。  《中華人民共和國合伙企業登記管理辦法》第七條 合伙企業名稱中的組織形式后應當標明“普通合伙”、“特殊普通合伙”或者“有限合伙”字樣,并符合國家有關企業名稱登記管理的規定。

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  • 3特殊普通合伙執業風險基金制度

    對特殊的普通合伙企業債權人的保護。特殊的普通合伙企業,其合伙人對特定合伙企業債務只承擔有限責任,對合伙企業的債權人的保護相對削弱。為了保護債權人的利益,修改后的合伙企業法專門規定了對特殊的普通合伙企業債權人的保護制度,即執業風險基金制度和職業保險制度。規定:特殊的普通合伙企業應當建立執業風險基金、辦理職業保險;執業風險基金用于償付合伙人執業活動造成的債務;執業風險基金應當單獨立戶管理;執業風險基金...

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  • 4特殊普通合伙企業的責任承擔

    特殊的普通合伙企業,合伙人因故意或重大過失造成合伙企業債務的責任承擔上我分不清了(三種情況),一會兒是以財產份額為限,一會兒又承擔無限連帶責任,一會兒又按協議承擔.到底怎么理解?

    1.對于負有重大責任的合伙人應當承擔無限責任或者無限連帶責任,其他合伙人只能以其在合企業中的財產份額為限承擔責任。

    2.對合伙人在執業活動中非因故意或者重大過失造成的合伙企業債務及合伙企業的其他債務,全體合伙人承擔無限連帶責任。

    3.對于合伙人執業活動中因故意或者重大過失造成的合伙企業債務,以合伙企業財產對外承擔責任后,該合伙人應當按照合伙協議的約定對給合伙企業造成的損失承擔賠償責任。

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最近更新:2019-07-03
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