Pomen in postopek statusnih preoblikovanj z delitvijo in izčlenitvijo

diplomsko delo

Nataša Hergamas (Author), Borut Bratina (Mentor)

Abstract

V današnjih ekonomskih razmerah se pojavlja veliko razlogov, zaradi katerih se družbe odločajo za statusna preoblikovanja. Zakonodajalec je zato oblikoval posebna pravila, ki ne le zagotavljajo zaščito interesov imetnikov deležev in upnikov, temveč tudi pravila, ki družbam omogočajo preprosto, hitro in celovito spreminjanje premoženjske strukture ter s tem lažje doseganje njihovih interesov. Pravila, ki to omogočajo, so pravila za statusna preoblikovanja. Zakonska ureditev pa ni bila lahka, saj je morala zagotoviti kompromis različnih interesov: voljo večinskih imetnikov deležev po preoblikovanju, interesa upnikov, da bo družba tudi po preoblikovanju izpolnila vsebino njihovih terjatev, ter interesa manjšinskih imetnikov deležev, da se njihov premoženjsko-upravljavski položaj ne spremeni, oziroma da se vsaj ne poslabša. Za problematiko statusnih preoblikovanj smo se odločili zato, ker se zaradi aktualnih ekonomskih razmer vedno več gospodarskih družb odloča za podjetniška prestrukturiranja in s tem spremembo premoženjske strukture. Pravila podjetniškega prestrukturiranja pa so odlična rešitev za vse, ki se želijo preoblikovati, brez da bi morali prej likvidirati družbo in jo na novo ustanoviti, pod pogoji, ki ustrezajo njihovim interesom. Prav tako pa pravila varujejo interese imetnikov deležev in upnikov, ki zaradi tega ne ovirajo postopka delitve.

Keywords

preoblikovanje;statusno pravo;delitev;nasledstvo;premoženje;upniki;zaščita;obdavčenje;

Data

Language:	Slovenian
Year of publishing:	2010
Source:	Maribor
Typology:	2.11 - Undergraduate Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[N. Hergamas]
UDC:	347.72.04
COBISS:	10395676
Views:	2807
Downloads:	739
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Meaning and process of transformation of status with division and spin-off
Secondary abstract:	In todays economic situations there are a lot of reasons for a division of corporations. That is whay a legislator formed special regulations, that don't only protect the interests of shareholders and creditors, but also enable companies to change their property simple, fast and complete and with this an easy reach of their interests. Regulations, that allow all that, are regulations for division of corporation. Legislation was not easy, becasue the legislator had to assure a compromise betwen different interest: intentions of major shareholders to divide, interest of creditors that the company will fulfil their unsettled debts, and an interest of minority shareholders, that their property does not changes or worsens. I decided to investigate the division of corporations, becasue more and more companies decides to divide. The rules of division are a perfect solution for all the companies that want to divide, but doesn't want to declare liquidation or bankruptcy and established the company all over again. But the regulations also protect the interests of shareholders and creditors, so that they don't obstruct the divisions procedure.
Secondary keywords:	division of corporate;split-up;split-off;spin-off;universal legal succession;property transfer;shareholders;creditors;natural tax treatment.;
URN:	URN:SI:UM:
Type (COBISS):	Undergraduate thesis
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	66 str.
Keywords (UDC):	social sciences;družbene vede;law;jurisprudence;pravo;pravoznanstvo;civil law;civilno pravo;commercial law;company law;gospodarsko pravo;pravo gospodarskih družb;
ID:	1003946