E. Return of benefits
I. In general
1 Shareholders and members of the board of directors and their close associates who have unduly and in bad faith received divaidends, shares of profits paid to board members, other shares of profits or interest before commencement of operations are obliged to return such benefits.
2 They are likewise obliged to return other benefits received from the company to the extent these are manifestly disproportionate to the performance rendered in return and to the company’s economic situation.
3 The claim for restitution accrues to the company and the shareholder; the latter sues for performance to the company.
4 The obligation to return such benefits prescribes five years after they were received.
1 Amended by No I of the FA of 4 Oct. 1991, in force since 1 July 1992 (AS 1992 733; BBl 1983 II 745).
D. Dividendes, intérêts intercalaires et tantièmes
I. Dividendes
1 Il ne peut être payé d’intérêts sur le capital-actions.
2 Des divaidendes ne peuvent être prélevés que sur le bénéfice résultant du bilan et sur les réserves constituées à cet effet.1
1 Nouvelle teneur selon le ch. I de la LF du 4 oct. 1991, en vigueur depuis le 1er juil. 1992 (RO 1992 733; FF 1983 II 757).