LEGAL ASPECTS OF EMPLOYMENT OF THE BOARD MEMBERS OF A CAPITAL COMPANY
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Published:
Dec 3, 2021
Abstract
The author of this article considers the status of a member of the Board, as well as the types of contracts to be concluded with a member of the Board, among them the contract of authorization, contractor’s contract, contract of employment. The occupation of a board member of a capital company is enlisted in the Classification of occupations. In addition, the author describes the features determining the status of a board member as an employee in accordance with the law «On State Social Insurance» and the law «On Personal Income Tax». The author’s conclusions are supported by the jurisprudence, which is also analyzed in the article
How to Cite
Alekseev, S. (2021). LEGAL ASPECTS OF EMPLOYMENT OF THE BOARD MEMBERS OF A CAPITAL COMPANY. Baltic Journal of Legal and Social Sciences, (2), 67-74. Retrieved from http://www.baltijapublishing.lv/index.php/bjlss/article/view/1473
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Keywords
status of a member of the Board, Classification of Occupations, an employee, contract of trust management, contract of work and labour, employment contract, tax legislation
References
1. The LR Commercial Law, adopted on 13 April 2000, coming into force on 1 January 2002. // «Latvijas Vēstnesis» 158/160 (2069/2071), 04.05.2000., «Ziņotājs», 11, 01.06.2000.
2. Latvian Company Register: History. Practice. Comments // Rīga: Tiesu namu agentūra, 2010.
3. Chief State Notary decision No. 128 of 26 October 2007
http://www.ur.gov.lv/gvn.html?a=65&l=826 skatīts 11.04.2014
4. Latvian Company Register enforcement practices. Commercial law, freedom of association and the right to public records. Scientific editor: prof. R.Balodis // Rīga: Apgads Zvaigzne ABC, 2013.
5. The LR Civil Law, adopted on 28 January 1937, coming into force on 1 September 1992. // «Valdības Vēstnesis», 41, 20.02.1937.
6. LR Labour Law, adopted on 20.06.2001., coming into force on 01.06.2002. // «Latvijas Vestnesis», 105 (2492), 06.07.2001., «Ziņotājs», 15, 09.08.2001.
7. LR Law on State Social Insurance, adopted on 01.10.1997., coming into force on 01.01.1998. // «Latvijas Vēstnesis», 274/276 (989/991), 21.10.1997., «Ziņotājs», 22, 27.11.1997.
8. LR Law On Personal Income Tax, adopted on 11.05.1993., coming into force on 01.01.1994. // «Latvijas Vēstnesis», 32, 01.06.1993., «Ziņotājs», 22/23, 10.06.1993.
9. Informational material: Changes in the taxation laws and regulations regarding the income of board members // http://www.vid.gov.lv/default.aspx?tabid=7&id=15&oid=109815
10. 26.11.2008. Supreme Court Senate Department of Civil Cases Judgment on Case SKC-437 // http://at.gov.lv/lv/judikatura/judikaturas-nolemumu-arhivs/
11. 11.11.2010. European Union Court (Second Chamber) Case C-232/09 «On the request for a preliminary ruling under Article 234 by the Supreme Court Senate (Latvia), made by decision adopted on 13 May 2009, received by the Court in 2009 and filed on June 25» // available at http://curia.europa.eu/juris/document/document.jsf?docid=78560&doclang=lv
12. LR State Labour Inspection Law, adopted on 19.06.2008., coming into force on 10.07.2008. // «Latvijas Vēstnesis», 104 (3888), 09.07.2008., «Ziņotājs», 15, 14.08.2008.
13. 22.08.2012. Administrative District Court Decision on Case Nr.142281211, as a reference to the Administrative Affairs Department of the Supreme Court Judgment made on June 25, 2007, Case Nr.SKA 312/2007 paragraph 11, Administrative Affairs Department of the Supreme Court on September 20, Appeal proceedings Nr. SKA 662/2010, paragraph 7 available at // http://www.tiesas.lv/files/AL/2012/08_2012/22_08_2012/AL_2208 _raj A-01934-12_25.pdf
14. 18.05.2010. Regulations of the LR Cabinet of Ministers No. 461 «On the Classification of Occupations, relevant qualifications, essential core tasks, application and updating» // http://likumi.lv/doc.php?id=210806
15. 11.04.2007. Adjudication of the Supreme Court Senate Department on Civil Case No. SKC-239/2007, available at http://at.gov.lv/lv/judikatura/judikaturas-nolemumu-arhivs/senata-civillietu-departaments/hronologiska-seciba_1/2007/ (skatīts 20.04.2014.)
16. 19.01.2011. Adjudication of the Supreme Court Senate Department on Civil Case No. SKA-1/2011 http://at.gov.lv/files/uploads/files/archive/department1/2011/1-11.pdf (skatīts 20.04.2014.)
17. Ceple I. Aspects to be taken into account when concluding a contract with a board member // Dienas Bizness, 23.01.2014.
2. Latvian Company Register: History. Practice. Comments // Rīga: Tiesu namu agentūra, 2010.
3. Chief State Notary decision No. 128 of 26 October 2007
http://www.ur.gov.lv/gvn.html?a=65&l=826 skatīts 11.04.2014
4. Latvian Company Register enforcement practices. Commercial law, freedom of association and the right to public records. Scientific editor: prof. R.Balodis // Rīga: Apgads Zvaigzne ABC, 2013.
5. The LR Civil Law, adopted on 28 January 1937, coming into force on 1 September 1992. // «Valdības Vēstnesis», 41, 20.02.1937.
6. LR Labour Law, adopted on 20.06.2001., coming into force on 01.06.2002. // «Latvijas Vestnesis», 105 (2492), 06.07.2001., «Ziņotājs», 15, 09.08.2001.
7. LR Law on State Social Insurance, adopted on 01.10.1997., coming into force on 01.01.1998. // «Latvijas Vēstnesis», 274/276 (989/991), 21.10.1997., «Ziņotājs», 22, 27.11.1997.
8. LR Law On Personal Income Tax, adopted on 11.05.1993., coming into force on 01.01.1994. // «Latvijas Vēstnesis», 32, 01.06.1993., «Ziņotājs», 22/23, 10.06.1993.
9. Informational material: Changes in the taxation laws and regulations regarding the income of board members // http://www.vid.gov.lv/default.aspx?tabid=7&id=15&oid=109815
10. 26.11.2008. Supreme Court Senate Department of Civil Cases Judgment on Case SKC-437 // http://at.gov.lv/lv/judikatura/judikaturas-nolemumu-arhivs/
11. 11.11.2010. European Union Court (Second Chamber) Case C-232/09 «On the request for a preliminary ruling under Article 234 by the Supreme Court Senate (Latvia), made by decision adopted on 13 May 2009, received by the Court in 2009 and filed on June 25» // available at http://curia.europa.eu/juris/document/document.jsf?docid=78560&doclang=lv
12. LR State Labour Inspection Law, adopted on 19.06.2008., coming into force on 10.07.2008. // «Latvijas Vēstnesis», 104 (3888), 09.07.2008., «Ziņotājs», 15, 14.08.2008.
13. 22.08.2012. Administrative District Court Decision on Case Nr.142281211, as a reference to the Administrative Affairs Department of the Supreme Court Judgment made on June 25, 2007, Case Nr.SKA 312/2007 paragraph 11, Administrative Affairs Department of the Supreme Court on September 20, Appeal proceedings Nr. SKA 662/2010, paragraph 7 available at // http://www.tiesas.lv/files/AL/2012/08_2012/22_08_2012/AL_2208 _raj A-01934-12_25.pdf
14. 18.05.2010. Regulations of the LR Cabinet of Ministers No. 461 «On the Classification of Occupations, relevant qualifications, essential core tasks, application and updating» // http://likumi.lv/doc.php?id=210806
15. 11.04.2007. Adjudication of the Supreme Court Senate Department on Civil Case No. SKC-239/2007, available at http://at.gov.lv/lv/judikatura/judikaturas-nolemumu-arhivs/senata-civillietu-departaments/hronologiska-seciba_1/2007/ (skatīts 20.04.2014.)
16. 19.01.2011. Adjudication of the Supreme Court Senate Department on Civil Case No. SKA-1/2011 http://at.gov.lv/files/uploads/files/archive/department1/2011/1-11.pdf (skatīts 20.04.2014.)
17. Ceple I. Aspects to be taken into account when concluding a contract with a board member // Dienas Bizness, 23.01.2014.