עדכוני חקיקה ופסיקה

התנהלות עסקית במסגרת חברות בע"מ עלולה לשלול זכאות סעד למתן חשבונות הרלוונטי לשותפות

18 מרץ 2025

הדפסה

פורסם ב אפיק משפטי 436 02.04.2025

בעלי מניות הקימו מבנה תאגידי מסועף של חברות בע"מ לצורך מתן שירותי כוח אדם, תוך ביצוע עבירות פליליות של מרמה והלבנת הון. בתום ההליך הפלילי, ביקש אחד מהם, בין היתר, סעד של פירוק 'שותפות' וצו למתן חשבונות.

בית המשפט דחה את התביעה למתן חשבונות מאחר שבין הצדדים לא התקיימה שותפות, אלא התנהלות במסגרת חברות בע"מ. לצורך מתן צו מתן חשבונות יש להוכיח קיומה של מערכת יחסים מיוחדת המצדיקה מתן חשבונות כמו, למשל, יחסי שותפות. משעה שקיימת צורת התאגדות מסוימת המוסדרת לפי דין נפסלות כל צורות ההתאגדות האחרות, לרבות שותפות, למעט מקרים חריגים כגון: כאשר מדובר בבני משפחה וקיימת הגבלה על העברת בעלות במניות בחברה. כאן, הצדדים לא ערכו הסכם שותפות בכתב אלא התנהלו במסגרת מבנה התאגידי פורמלי של חברות בע"מ, לרבות בכל הנוגע לזכויות החתימה הדורשות חתימת שני הצדדים וחותמת החברה (באופן שאינו אופייני לשותפות) ולאופן הדיווח למס הכנסה שנעשה כחברה בע"מ, שהוא שונה בתכלית מדיווח כשותפות. לאור כך, לא ניתן לקבל סעד של התחשבנות בין שותפים.

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