Each shareholder has the right to question the company’s managers and to examine the company’s corporate and accounting documents.
Objective: To provide sufficient protection for shareholders (minority shareholders) against possible abuses by the administrative body.
Limit: abuse of rights; when investigative powers are diverted from their primary interest, to the benefit of the partner or to the detriment of the company.
In companies that have a statutory commissioner, this right is exercised through the commissioner. If this is not the case, each shareholder has individually, notwithstanding any statutory provision to the contrary, the powers of investigation and control of a commissioner. They may be represented or assisted by an external expert accountant (Article 3:72 and 3:101 CSA).
Article 3: 100 to 3: 103 of the Companies and Associations Code
