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Ettevõtte saneerimine osakapitali suurendamise kaudu – üks võimalik abinõu?

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Foto: Unsplash fotopank

Saneerimine kui ettevõtte tervendamine on olnud Eesti majanduskeskkonnas suhteliselt harv nähtus. Samas saneerimisseadus jõustus juba 26.12.2008, kuid saneerimise tulemuslikkusesse üldjuhul ei usuta. Saneerimine on abinõude kompleksi rakendamine ettevõtte majanduslike raskuste ületamiseks, tema likviidsuse taastamiseks, kasumlikkuse parandamiseks ja jätkusuutliku majandamise tagamiseks.
 

Tihti nähakse saneerimises vaid pahatahtlikke võimalusi n-ö vee sogamiseks. Taoliste arvamuste ja kuvandite kujunemisele on kaasa aidanud erinevad probleemsed näited, kus saneerimist on kasutatud pankroti edasi lükkamiseks, varade kõrvaldamiseks, võlausaldajate survestamiseks jms.

 
Saneerimisele asudes peaks tavapäraselt olema võimalik teha esialgne hinnang juba ainuüksi paarile põhilisele küsimusele vastuste leidmisel:
1. Kas ettevõte veel reaalselt tegutseb ka saneerimisavalduse esitamise ajal?
2. Kas ettevõttel on olemas töötajad, kes reaalselt suudaksid toota lisandväärtust?
3. Kas ettevõttel on olemas varad, millega lisandväärtust toota?  
 

Põhiline – saneerimisega ei tohi jääda hiljaks!

 
Kindlasti on olemas veel olulisi küsimusi, millele tuleks saneerimist planeerides otsida vastused, aga kui juba loetletud punktides olevatele küsimustele on leitud positiivsed vastused, on tõenäoline, et ettevõtet peaks proovima siiski saneerimida.
 
Meie büroo on aidanud saneerida mitmeid ettevõtteid, aga mõneti teistsuguse lähenemisega on üks hiljutine, milles saneerimisabinõuna kasutati osakapitali suurendamist läbi võlausaldaja kohustuste juriidilise isiku osaga asendamise (Tartu Maakohtu 28.07.2019 määrus saneerimiskava kinnitamise kohta tsiviilasjas nr. 2-19-4016 ja Riigikohtu 25.11.2019 määrus nr 2-19-4016).
 

Kogu asja probleem oli – kahe võrdse osalusega osaniku ja juhatuse liikme vahel tekkisid erimeelsused, mis hakkasid kahjustuma nendele kuuluva ettevõtte majandustegevust.

 
Juhtorganite/osanike vahelise tüli kese oli selles, et ettevõttel oli suur sissenõutavaks muutunud võlgnevus võlausaldaja ees ning juhtorganite/osanike nägemus ettevõtte tegevuse jätkamise osas ei klappinud.
Foto: Unsplash fotopank
Ühe poole arvates tuli leida lahendus võlgnevuse tasumiseks ja ettevõtte tegevuse jätkamiseks s.t lahenduseks ettevõtte saneerimine. Seevastu teisel poolel ei olnud välja pakkuda mistahes lahendust võlgnevuse tasumiseks ja ettevõtte tegevuse jätkamiseks, ta ka ei soovinud ise antud ettevõttesse investeerida.

 

Teise poole tegevus ja hoiak oli pigem destruktiivne, ettevõtte tegevust kahjustav, pankrotmenetluse poole vaatav. 

 

Tekkinud olukorras otsustas üks osanik/juhatuse liige esitada saneerimisavalduse nii ettevõtte kui ka võlausaldajate huvides. Saneerimiskava koostamisel otsustasime kasutada saneerimisabinõuna äriseadustikust ja saneerimisseadusest tulenevat võimalust – suurendada ettevõtte osakapitali (võlausaldaja võlgnevuse ulatuses) ja kujundada võlausaldaja nõue ümber selliselt, et võlausaldaja nõue ettevõtte vastu asendatakse ettevõtte osaga võlausaldaja võlgnevuse ulatuses. Teine osanik vaidles sellele lahendusele vastu ! 
 
Kohus kinnitas ettevõtte poolt esitatud saneerimiskava. Kinnitatud saneerimiskava kohaselt suurendati ettevõtte osakapitali võlausaldaja nõude ulatuses ja asendati nõue ettevõtte osaga, mis vastab võlausaldaja nõude suurusele.
 
Kokkuvõttes kujunes vaidluse põhiküsimuseks see, kas kohus saab saneerimiskava kinnitades kohtulahendiga asendada ühe osaniku tahteavaldust, millega üks 50% osalusega osanik hääletab osakapitali suurendamise otsuse poolt ja teine 50% osalusega osanik hääletab vastu ning samas esitatakse kohtule saneerimiskava, milles võlausaldaja nõustub oma  nõude asendama ettevõtte osaga. Meie praktikas ei ole varasemalt taolist saneerimisabinõu kohaldatud. 
 
Saneerimiskavas viidati TsÜS § 68 lg-le 5, mis sätestab, et kui isik on kohustatud tegema kindla sisuga tahteavalduse, asendab tahteavaldust jõustunud või viivitamata täitmisele kuuluv kohtulahend, millega isikut kohustatakse sellist tahteavaldust andma.
Foto: Unsplash fotopank
 
Kavas asuti seisukohale, et tulenevalt hea usu põhimõttest on osanikel kohustus ettevõtte huvides olev otsus vastu võtta (antud juhul osakapitali suurendamise otsus) ja kui üks osanikest ei ole sellega nõus, siis vastavat tahteavaldust on võimalik TsÜS § 68 lg 5 alusel asendada kohtulahendiga. Seda kõike on muidugi võimalik teha vaid olukorras, kus ettevõte ei ole veel püsivalt maksejõuetuks muutunud.
 
Euroopa kohtupraktikas on näiteks Saksa Ülemkohus märkinud, et hea usu põhimõttest võib osanikule tuleneda kohustus hääletada sellise ühingu seisukohast vajaliku abinõu poolt, mis on vajalik ühingu säilitamiseks või märkimisväärse kahju ärahoidmiseks, kui abinõu on objektiivselt möödapääsmatu ja see on osanike kaitsmist väärivate oluliste huvide tagamiseks vajalik ning kui sellise abinõu kohaldamine oleks ka ühingu huvide seisukohast kohustuslik (BGH: Anforderungen an Zustimmungspflicht der Gesellschafter aufgrund Treuepflicht. GmbHG § 47 – DStR 2016, 1693. BGH Urteil v. 12.4. 2016 – II ZR 275/14).
 
Saneerimiskava kinnitava kohtumääruse vaidlustas osanik/juhatuse liige, kes ei olnud võlausaldaja nõude rahuldamisest ja ettevõtte tegevuse jätkamisest huvitatud. Tartu Ringkonnakohus jättis määruskaebuse läbi vaatamata viidates SanS § 37 lg-le 3, mis sätestab, et määruse peale, millega saneerimiskava kinnitatakse või kinnitamata jäetakse, võib ettevõtja või võlausaldaja esitada määruskaebuse.
 
Kohus leidis, et kuivõrd osanik/juhatuse liige esitas määruskaebuse oma nimel ja huvides, mitte saneeritava ettevõtte esindajana ja ettevõtte huvides, siis SanS § 37 lg 3 ei kohaldu. Osanik/juhatuse liige esitas ringkonnakohtu määrusele määruskaebuse Riigikohtule, kuid viimane keeldus määruskaebust menetlusse võtmast selgitades, et osanik/juhatuse liige ei ole SanS § 37 lg 3 kohaselt ei võlausaldaja ega ettevõtja ning ta ei ole määruskaebust esitanud ettevõtja esindajana, vaid osanikuna.
 

Kindlasti on sarnastes olukordades võimalikud erinevad õiguslikud lahendused ning eelpoolkirjeldatu on üks võimalikest. Antud juhul jättis kirjeldatud lahendus ja kohtu tegevus selle ettevõtte ellu, kuigi osanike vahelise tüli tõttu oleks ettevõte muutunud maksejõuetuks ja keegi ei oleks sellest miskit võitnud.  

JAGA POSTITUST

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