Op grond van de huidige wetgeving kunnen bestuurders op verschillende wijzen aansprakelijk gesteld worden voor schulden van de vennootschap. Hierbij wordt in de eerste plaats onderscheid gemaakt tussen de interne aansprakelijkheid tegenover de vennootschap en externe aansprakelijkheid tegenover derden. Deze vormen van aansprakelijkheid kunnen zich in verschillende situaties voordoen.
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