By way of introduction  The coronavirus pandemic has led to the closure of establishments, cancellation of cultural and sporting  events, trade shows, concerts, etc. – and thus to a decrease in turnover, delays in supply of services and  goods, and problems with liquidity for companies. While these things affect primarily the companies  themselves, they impact also people representing those companies, manoeuvring like steersman in these  uncertain times, the statutory bodies of legal entities, primarily members of the board of directors of joint- stock companies and directors of limited liability companies

I. EU State aid framework  The coronavirus pandemic represents a significant economic threat to the EU economy, it has resulted in significant delivery delays, disrupted international cooperation between supply chains, the closure of state borders, and the closure of the vast majority of shops and factories.