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Οι Εταιρικές Πράξεις που Πρέπει να Δημοσιεύονται στο Γ.Ε.ΜΗ. - ΑΦΟΙ ΛΕΜΟΝΟΠΟΥΛΟΙ ΕΠΕ
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elementor-widget elementor-widget-heading" data-id="af3d436" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">Νέα υπηρεσία! <br> <div data-id="8ce87a6" data-element_type="widget" data-widget_type="heading.default" style="flex-basis: var(--flex-basis);flex-grow: var(--flex-grow);flex-shrink: var(--flex-shrink);align-self: var(--align-self);flex-direction: var(--flex-direction);flex-wrap: var(--flex-wrap);justify-content: var(--justify-content);align-items: var(--align-items);align-content: var(--align-content);gap: var(--gap);--swiper-theme-color: #000;--swiper-navigation-size: 44px;--swiper-pagination-bullet-size: 6px;--swiper-pagination-bullet-horizontal-gap: 6px;--widgets-spacing: 20px 20px;width: 1180px;font-size: 16px"><div><h3 style="text-transform: var(--the7-h3-text-transform);letter-spacing: var(--the7-h3-letter-spacing);text-decoration: var(--the7-h3-text-decoration)">Βελτίωσε την επιχείρηση σου με ένα κλικ – Κλείσε τώρα μια δωρεάν συμβουλευτική συνάντηση!</h3></div></div></h3> </div> </div> <div class="elementor-element elementor-element-ac5db34 elementor-widget elementor-widget-spacer" data-id="ac5db34" data-element_type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div class="elementor-spacer-inner"></div> </div> </div> </div> <div class="elementor-element elementor-element-ea117fd elementor-align-center e-transform e-transform elementor-invisible elementor-widget elementor-widget-the7_button_widget" data-id="ea117fd" data-element_type="widget" 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class="elementor-widget-container"> <div class="elementor-button-wrapper"><a href="https://lemonopoulos.gr/contact/#appointment" target="_blank" class="box-button elementor-button elementor-size-lg">Κλείσε Ραντεβού!</a></div> </div> </div> </div> </div> </div> </section> <section class="elementor-section elementor-top-section elementor-element elementor-element-7e92c8ab elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="7e92c8ab" data-element_type="section"> <div class="elementor-container elementor-column-gap-wider"> <div class="elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-54001f49" data-id="54001f49" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-af404d8 elementor-widget elementor-widget-image" data-id="af404d8" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img width="1024" height="538" src="https://lemonopoulos.gr/wp-content/uploads/2023/06/Photo-Blog-ΓΕΜΗ-Δημοσιότητα-Εταιρ.-Πράξεων-Νο4-1024x538.jpg" class="attachment-large size-large wp-image-7068" alt="" srcset="https://lemonopoulos.gr/wp-content/uploads/2023/06/Photo-Blog-ΓΕΜΗ-Δημοσιότητα-Εταιρ.-Πράξεων-Νο4-1024x538.jpg 1024w, https://lemonopoulos.gr/wp-content/uploads/2023/06/Photo-Blog-ΓΕΜΗ-Δημοσιότητα-Εταιρ.-Πράξεων-Νο4-300x158.jpg 300w, https://lemonopoulos.gr/wp-content/uploads/2023/06/Photo-Blog-ΓΕΜΗ-Δημοσιότητα-Εταιρ.-Πράξεων-Νο4-768x403.jpg 768w, https://lemonopoulos.gr/wp-content/uploads/2023/06/Photo-Blog-ΓΕΜΗ-Δημοσιότητα-Εταιρ.-Πράξεων-Νο4.jpg 1200w" sizes="(max-width: 1024px) 100vw, 1024px" /> </div> </div> <div class="elementor-element elementor-element-3ec23e5e elementor-widget elementor-widget-theme-post-content" data-id="3ec23e5e" data-element_type="widget" data-widget_type="theme-post-content.default"> <div class="elementor-widget-container"> <p><strong>Το παρόν άρθρο αποτελεί το τέταρτο από μία σειρά άρθρων που αναρτώνται κάθε εβδομάδα στην ιστοσελίδα της Αφοί Λεμονόπουλοι Ε.Π.Ε., τα οποία ενημερώνουν λογιστές-φοροτεχνικούς και επιχειρήσεις σχετικά με το Γ.Ε.ΜΗ. και τις υποχρεώσεις προς αυτό.</strong></p> <p>Στο άρθρο «Υπόχρεοι Εγγραφής στο Γ.Ε.ΜΗ.», είδαμε ποιες εταιρείες/επιχειρήσεις θα πρέπει να εγγράφονται στο Γ.Ε.ΜΗ. Στο παρόν άρθρο θα αναφερθούμε στο τι θα πρέπει να δημοσιεύουν στο Γ.Ε.ΜΗ. αυτοί οι υπόχρεοι.</p> <p><strong>Δημοσίευση Εταιρικών Πράξεων από τις 16 Κατηγορίες Υπόχρεων</strong></p> <p>Όλοι οι υπόχρεοι εγγραφής στο Γ.Ε.ΜΗ., όπως αυτοί αναφέρονται εκτενώς στο προηγούμενο άρθρο μας, [εκτός των υπόχρεων των περιπτώσεων: α) [(10.2), (10.3), (10.4)] υποκαταστήματα ή πρακτορεία αλλοδαπών επιχειρήσεων και β) (10.6) ατομικές], πρέπει υποχρεωτικά να δημοσιεύουν στο Γ.Ε.ΜΗ. τα εξής :</p> <ol class="wp-block-list" type="1"> <li>Απόκτηση νομικής προσωπικότητας, εφόσον είναι υπό σύσταση,</li> <li>Τροποποίηση του καταστατικού τους,</li> <li>Ολοκλήρωση της συγχώνευσης, της διάσπασης ή της μετατροπής τους,</li> <li>Θέση τους σε λύση, μετά από απόφαση των εταίρων τους ή μετά από έκδοση σχετικής διοικητικής πράξης,</li> <li>Αναβίωσή τους, εφόσον είναι υπό εκκαθάριση, καθώς και στις περιπτώσεις παύσης των εργασιών της διαδικασίας πτώχευσης, λόγω της εξόφλησης των πτωχευτικών πιστωτών, πτωχευτικής αποκατάστασης ή σε όποια άλλη περίπτωση προβλέπεται αναβίωση νομικού προσώπου,</li> <li>Απώλεια της νομικής προσωπικότητας με την καταχώριση της διαγραφής του νομικού προσώπου,</li> <li>Επανεγγραφή στο Γ.Ε.ΜΗ. και η θέση εκ νέου σε κατάσταση εκκαθάρισης.</li> </ol> <p><strong>Δημοσίευση Εταιρικών Πράξεων Ανεξάρτητα από το Πρόσωπο του Υπόχρεου</strong><strong></strong></p> <p>Καταχωρίζονται και δημοσιεύονται στο Γ.Ε.ΜΗ., ανεξάρτητα από το πρόσωπο του υπόχρεου, τα ακόλουθα στοιχεία (Ν. 4919/2022, Άρθρα 18 και 33):</p> <ol class="wp-block-list" type="1"> <li>Ο αριθμός Γ.Ε.ΜΗ. του υπόχρεου, του υποκαταστήματος ή του πρακτορείου, η ταχυδρομική διεύθυνση και η ηλεκτρονική διεύθυνση (e-mail) του υπόχρεου,</li> <li>Ο Αριθμός Φορολογικού Μητρώου (Α.Φ.Μ.), ο κύριος και οι δευτερεύοντες Κωδικοί Αριθμοί Δραστηριότητας του υπόχρεου, κάθε μεταβολή ή διακοπή αυτών, καθώς και ο αριθμός EORI (Economic Operator Registration and Identification), εφόσον υπάρχει, του υπόχρεου, του υποκαταστήματος ή του πρακτορείου,</li> <li>Η Υ.Γ.Ε.ΜΗ. που διενήργησε την εγγραφή ή τη μεταγενέστερη καταχώριση και το ονοματεπώνυμο του αρμόδιου πιστοποιημένου χρήστη,</li> <li>Ο αριθμός πρωτοκόλλου της αίτησης εγγραφής και ο Κωδικός Αριθμός Καταχώρισης (Κ.Α.Κ.),</li> <li>Τα στοιχεία της απόφασης των αρμόδιων αρχών ή υπηρεσιών, οι οποίες χορηγούν άδεια άσκησης επαγγέλματος ή άδεια ίδρυσης και λειτουργίας επιχείρησης ή υποκαταστήματος, όπου απαιτείται,</li> <li>Οι αιτήσεις και οι δικαστικές αποφάσεις με τις οποίες ο υπόχρεος κηρύσσεται σε κατάσταση πτώχευσης ή υπάγεται σε διαδικασία εξυγίανσης ή άλλης συλλογικής διαδικασίας ικανοποίησης των πιστωτών του και τα ατομικά στοιχεία των εκκαθαριστών, των αναγκαστικών διαχειριστών, των επιτρόπων και των συνδίκων του υπόχρεου,</li> <li>Οι δικαστικές αποφάσεις με τις οποίες περατώνονται, επικυρώνονται, αναστέλλονται ή ανατρέπονται οι έννομες καταστάσεις, που αναφέρονται στην ανωτέρω περ. (6),</li> <li>Ο αριθμός, η διεύθυνση και τα στοιχεία των υποκαταστημάτων ή πρακτορείων του υπόχρεου στην αλλοδαπή,</li> <li>Οι ηλεκτρονικές διευθύνσεις των ηλεκτρονικών καταστημάτων μέσω των οποίων παρέχουν υπηρεσίες της κοινωνίας της πληροφορίας οι υπόχρεοι του άρθρου 18α του π.δ. 131/2003. Η προθεσμία εκκινεί από την καταχώριση του ονόματος χώρου (domain name) στον αρμόδιο εθνικό ή διεθνή φορέα και πριν από την πλήρη ενεργοποίησή του,</li> <li>Κάθε άλλη πράξη ή στοιχείο που υποβάλλεται σε εμπορική δημοσιότητα, σύμφωνα με τη νομοθεσία που διέπει κάθε εταιρική μορφή.</li> </ol> <p>Σχετικά με τα προαναφερόμενα, θα πρέπει να επισημανθεί ότι (Ν. 4919/2022, Άρθρο 19):</p> <ul class="wp-block-list"> <li>Τα πρόσωπα και οι ενώσεις προσώπων δεν μπορούν να αντιτάξουν στους τρίτους τις πράξεις και τα στοιχεία για τα οποία δεν τηρήθηκαν οι διατυπώσεις δημοσίευσης, εκτός αν αποδείξουν ότι οι τρίτοι τα γνώριζαν.</li> <li>Σε περίπτωση ασυμφωνίας του κειμένου που δημοσιεύτηκε με το περιεχόμενο της πράξης ή του στοιχείου που έχει καταχωρισθεί στο Γ.Ε.ΜΗ., δεν μπορούν να αντιτάξουν στους τρίτους το περιεχόμενο του κειμένου που δημοσιεύτηκε. Οι τρίτοι μπορούν να επικαλεστούν το στοιχείο που δημοσιεύτηκε, εκτός αν τα ανωτέρω πρόσωπα αποδείξουν ότι οι τρίτοι γνώριζαν το περιεχόμενο του κειμένου που έχει καταχωρισθεί στο Γ.Ε.ΜΗ..</li> <li>Οι τρίτοι μπορούν να επικαλούνται πράξεις ή στοιχεία για τα οποία δεν έχουν ακόμη ολοκληρωθεί οι διατυπώσεις δημοσιότητας, σύμφωνα με τα ανωτέρω, εκτός εάν η έλλειψη δημοσιότητας καθιστά τις πράξεις ή τα στοιχεία ανίσχυρα.</li> <li>Αν υπάρχει διάσταση μεταξύ της ημέρας καταχώρισης και της ημέρας δημοσίευσης, ως ημέρα καταχώρισης για τις αποσβεστικές προθεσμίες άσκησης ένδικων μέσων και βοηθημάτων λογίζεται η ημέρα δημοσίευσης».</li> </ul> <p><strong><em>Μείνετε συντονισμένοι και διαβάστε το επόμενό μας άρθρο τις ειδικές περιπτώσεις δημοσιεύσεων στο Γ.Ε.ΜΗ. ανά τύπο εταιρείας.</em></strong></p> <p><strong><em>Είμαστε πάντα στη διάθεσή σας για να λύσουμε οποιαδήποτε απορία έχετε περί εταιρικών πράξεων!</em></strong></p> <p><strong><em>Η ομάδα της ΑΦΟΙ ΛΕΜΟΝΟΠΟΥΛΟΙ Ε.Π.Ε.</em></strong></p> </div> </div> <div class="elementor-element elementor-element-fb9fef8 elementor-widget elementor-widget-spacer" data-id="fb9fef8" data-element_type="widget" data-widget_type="spacer.default"> <div class="elementor-widget-container"> <div class="elementor-spacer"> <div class="elementor-spacer-inner"></div> </div> </div> </div> <div class="elementor-element elementor-element-7d9d055 elementor-share-buttons--skin-boxed elementor-share-buttons--shape-circle elementor-grid-2 elementor-grid-mobile-2 elementor-share-buttons--view-icon elementor-widget__width-auto elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons" data-id="7d9d055" data-element_type="widget" data-widget_type="share-buttons.default"> <div class="elementor-widget-container"> <div class="elementor-grid"> <div class="elementor-grid-item"> <div class="elementor-share-btn elementor-share-btn_facebook" role="button" tabindex="0" aria-label="Share on facebook" > <span 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