Europa-Parlamentet finder, at selskabsorganerne bør hæfte solidarisk for tab og/eller skade, der forvoldes et EPS, fordi selskabets handlinger forringer selskabets formue til fordel for et selskabsorgan, en selskabsdeltager eller en person, der står en af disse nært, at modtageren af en uretmæssig ydelse fra selskabet bør kunne pålægges tilbagebetaling, at hæftelse kun bør indtræde, når den pågældende handling ikke var i EPS velforståede interesse, at en hæftelse navnlig ikke bør indtræde, når et EPS følger en sammenhængende politik for en selskabsgruppe og eventuelle ulemper opvejes af fordelene ved tilhørsforholdet til selskabsgruppen, og at direktørernes eller selskabsdeltagernes hæftelse i henhold til andre retsforskrifter bør forblive uændret
The European Parliament takes the view that the company bodies should be jointly and severally liable for loss and/or damage incurred by the EPC on account of its assets having been depleted, for the benefit of a company body, a member or a person closely associated with one of these, through acts of the company; that the recipient of an unwarranted payment by the company should be responsible for refunding it; that liability should arise only if the act was not in the recognised interests of the EPC; that liability should not arise, in particular, if the EPC is integrated within a group following a consistent policy and any disadvantages are offset by the advantages of its belonging to a group; and that the liability of the executive directors or members under other legal provisions should not be thereby affectedoj4 oj4