Facts
Stratton Industrie Holding AG, domiciled in Waltenschwil, was founded on 20 March 1987 and registered in the CRO on 9 April 1987. On 21 October 1992, the General Meeting resolved to dissolve and liquidate the company. On 6 July 1994, the General Meeting unanimously resolved to revoke the dissolution resolution and to continue the statutory business activities without the addition "in Liq." to the company name. The CRO and the Department of the Interior of the Canton of Aargau rejected the application for registration of the revocation resolution. The company then filed an administrative court appeal.Considerations
The Federal Supreme Court decided that the revocation of the dissolution resolution by the General Meeting is permissible as long as the distribution of the company's assets has not yet begun. This solution is in line with the prevailing legal doctrine today and corresponds to the legal regulations in Germany and Austria. The revocation is lawful if it was…