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17.4.2010Autor: Jan Spour

Vztah jednatele a společnosti lze označit za závazkový právní vztah, který se řídí podle § 66 odst. 2 ObchZ přiměřeně ustanoveními o mandátní smlouvě, není-li tento vztah vymezen smlouvou o výkonu funkce nebo ze zákona nevyplývá jiné určení práv a povinností. Smlouva o výkonu funkce upravuje a zpřesňuje vzájemná práva a povinnosti mezi společností  a jednatelem, jež zároveň tvoří strany této smlouvy. Je třeba zdůraznit, že uzavřením smlouvy o výkonu funkce nedochází ke vzniku funkce jednatele, neboť tato funkce vzniká na základě jiných skutečností.

Smlouva o výkonu funkce představuje smlouvu specifickou, která jak vyžaduje obchodní zákoník v ustanovení § 66 odst. 2 , musí být uzavřena v písemné formě a musí být schválena valnou hromadou nebo rozhodnutím společníků mimo valnou hromadu, čímž nabývá účinnosti. Za právoplatné schválení se dle ustanovení § 127 odst. 3 ObchZ považuje souhlas nadpoloviční většiny hlasů přítomných společníků, nevyžaduje-li společenská smlouva vyšší počet hlasů. Vzhledem ke skutečnosti, že obchodní zákoník nikde neupravuje, kdy má být souhlas udělen, valná hromada může smlouvu schválit před jejím uzavřením nebo dát souhlas následný. Pokud bude smlouva schválena valnou hromadou předem, pak musí v době schválení obsahovat všechny podstatné náležitosti a ve stejném znění musí být i uzavřena.
Obsahem smlouvy o výkonu funkce jednatele jsou práva a povinnosti jednatele. Nelze se však odchýlit od kogentních ustanovení obchodního zákoníku, které upravují vztah jednatele a společnosti. Jednateli lze nad rámec zákona ukládat ještě další povinnosti.

V praxi však dochází ke sporné otázce, kdo má za společnost smlouvu o výkonu funkce jednatele uzavřít. Smlouvu o výkonu funkce jednatele je oprávněn uzavřít pouze jednatel nebo osoba jím pověřená. Pokud bude mít společnost jediného jednatele, se kterým má být po jeho jmenování smlouva  o výkonu funkce uzavřena a za společnost má opět vystupovat tentýž jednatel, poté bude tvořit obě strany této smlouvy. Jako ochranný mechanismus zde slouží povinnost schválit smlouvu o výkonu funkce valnou hromadou, aby se stala účinnou. Nelze akceptovat, aby smlouvu o výkonu funkce uzavřel za společnost společník, neboť zákon společníka neopravňuje k jednání za společnost. Valná hromada může zavázat jednatele k tomu, aby jménem společnosti uzavřel smlouvu pouze s takovým obsahem, který sama určí.
Společnost není povinna smlouvu o výkonu funkce s jednatelem uzavřít. Vzhledem k právní úpravě institutu jednatele v obchodním zákoníku a s ohledem na právní jistotu obou subjektů, je vhodné, aby společnost s jednatelem tuto smlouvu uzavřela, neboť v praxi dochází mezi společností a jednatelem k rozporům, které pak velmi často končí u soudu.

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34 komentářů shlédnuto 36096x

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Petr 16.2.2011 17:01

#62

Společnost mám jediného jednatele a jediného společníka. Uzavře tedy smlouvu sám se sebou. Zkrátka Kocourkov, jak jinak, v Česku. Doufejme, jen že se se sám se sebou jednou nepohádá a nepodá pak sám na sebe žalobu k soudu...

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Markéta 23.2.2011 11:53

#64

Mohu ze zeptat, zda se na základě smlouvy o výkonu funkce jednatele dle Obch. zák. odvádí sociální a zdravotní pojištění jako v případě standardního zaměstnaneckého poměru dle zákonníku práce? děkuji za odpověď.

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Hrdličková K. 3.2.2013 18:57

#198

chci se zeptat, zda jednatel společnosti může být v pracovně právním vztahu a jestliže ne, tak jakou funkci musí mít, aby mohl prasćovat jako zaměstnanec firmy Děkuji Hrdličková

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Denisa 24.4.2013 14:41

#210

Není mi jasné zda se musí uzavírat smlouva o výkonu funkce jednatele, když už je to napsané ve zřizovací listině?

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