Lommers H
Tijdschr Diergeneeskd. 1988 Dec 1;113(23):1303-9.
The legal concept of a professional partnership (maatschap) such as it has acquired a place among veterinarians in the Netherlands, was studied. It appears that the validity of the partnership is affected if three essential characteristics have not been included in the partnership agreement. The Civil Code leaves no doubt of that. The professional partnerships agreement is most clearly defined in its limits, where it changes into other forms of business entities. Some of these marginal areas are discussed. The conversion of a professional partnership into a private limited company (BV) does not stand the test of criticism. Naturally, considerable attention has been paid to the dissolution of the professional partnership and the rules concerning a partner giving notice. It appears that the arrangement for continuance plays an important part in these cases. Using these arrangements of continuance is mainly prompted by fiscal motives.
对专业合伙（maatschap）的法律概念进行了研究，该概念在荷兰兽医行业中已占据一席之地。如果合伙协议未包含三个基本特征，似乎会影响合伙关系的有效性。《民法典》对此毫不含糊。专业合伙协议在其界限方面定义最为清晰，在这些界限处它会转变为其他形式的商业实体。对其中一些边缘领域进行了讨论。将专业合伙转变为私人有限公司（BV）经不起批评的检验。自然，对专业合伙的解散以及合伙人发出通知的规则给予了相当多的关注。看来延续安排在这些情况中起着重要作用。使用这些延续安排主要是出于财务动机。
