Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/15493

This text was translated from EN into Rumantsch Grischun.

The claim for repayment is subject to a prescriptive period of three years from when the company or the shareholder became aware of the matter, or in any event ten years from the claim arising. This period is suspended during a procedure for ordering a special investigation and the conduct of that investigation. If the recipient has by their conduct committed a criminal offence, the claim for repayment prescribes at the earliest when the right to prosecute the offence becomes time-barred. If the right to prosecute can no longer become time-barred because a first instance criminal judgment has been issued, the claim prescribes at the earliest three years after notice of the judgment is given. Inserted by No I of the FA of 19 June 2020 (Company Law), in force since 1 Jan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).

Il dretg da restituziun surannescha 3 onns suenter che la societad u l’acziunari ha survegnì enconuschientscha da tal, en mintga cas dentant 10 onns suenter ch’il dretg è naschì. Il termin è suspendì durant la procedura sin ordinaziun d’ina examinaziun speziala e durant la realisaziun da questa examinaziun. Sch’il retschavider ha commess in malfatg tras ses cumportament, surannescha il dretg da restituziun il pli baud cun l’entrada da la surannaziun da la persecuziun penala. Sche la surannaziun da la persecuziun penala na cumenza betg pli en consequenza d’ina sentenzia penala da l’emprima instanza, surannescha il dretg il pli baud 3 onns suenter la communicaziun da la sentenzia. Integrà tras la cifra I da la LF dals 19 da zer. 2020 (dretg d’aczias), en vigur dapi il 1. da schan. 2023 (AS 2020 4005; 2022 109; BBl 2017 399).