diplomsko delo
Uroš Sebanc (Author), Borut Bratina (Mentor)

Abstract

Pravno-organizacijske oblike predstavljajo pomembne okvire, s pomočjo katerih se opravlja podjetniška dejavnost. Samostojni podjetnik in družba z omejeno odgovornostjo sta najpogostejši pravni obliki. Preko analize prednosti in slabosti samostojnega podjetnika in družbe z omejeno odgovornostjo se da ugotoviti, katera pravna oblika je primernejša za določeno podjetje. Poznavanje značilnosti vsake izmed njih je pri preoblikovanju zelo pomembno. Samostojni se namreč preoblikuje v d.o.o. zaradi boljše alternative, ki jo predstavlja kapitalska družba. Razlogov za preoblikovanje je lahko več. S pomočjo poznavanja prednosti in slabosti vsake izmed pravno-organizacijskih oblik nato ugotovimo, ali so razlogi dovolj podjetnik Razlogom za preoblikovanje iz s.p. v d.o.o. je namenjeno četrto poglavje. tehtni za preoblikovanje. Statusno preoblikovanje je postopek, pri katerem se samostojni podjetnik preoblikuje v gospodarsko družbo. V primeru, da se samostojni podjetnik odloči za statusno preoblikovanje, lahko prenese podjetje na novo kapitalsko družbo (popolni prenos) ali pa na prevzemno kapitalsko družbo, ki je bila ustanovljena že prej (postopni prenos). V Nemčiji se samostojni podjetnik imenuje Einzelunternehmen, družba z omejeno odgovornostjo pa Gesellschaft mit beschrankter Hafnung (GmbH). Einzelunternehmen ni pravna oseba, ne potrebuje minimalnega osnovnega kapitala pri ustanovitvi ter je za obveznosti odgovorna z vsem svojim premoženjem. GmbH je pravna oseba, ki potrebuje minimalni osnovni kapital in družbeniki so za obveznosti družbe odgovorni le do višine vplačanega deleža. Slovenski in nemški pravni sistem sta si relativno precej podobna, saj pripadata isti podskupini kontinentalnega pravnega sistema, ki se imenuje germanski pravni sistem.

Keywords

gospodarske družbe;samostojni podjetniki;družba z omejeno odgovornostjo;preoblikovanje;Slovenija;Nemčija;primerjave;

Data

Language: Slovenian
Year of publishing:
Source: Maribor
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [U. Sebanc]
UDC: 347.7
COBISS: 10934556 Link will open in a new window
Views: 2449
Downloads: 309
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Other data

Secondary language: English
Secondary title: Status transformation from sole proprietorship in a limited liability company and compared with German system of law
Secondary abstract: Legal forms represent important frameworks through which business activity is carried out. The most common legal forms are the sole trader and Limited Liability Company. Through analysis of the strengths and weaknesses of a sole trader and limited liability company, the more appropriate legal form is for a particular company is determined. Knowing the characteristics of each of them is very important in the transformation. The reasons for the transformation from a sole trader into Limited Liability Company are given in Section 4. Sole trader is transformed into a limited liability company for reasons of it presenting a better alternative. The reasons for the transformation may be varied. Using information of the strengths and weaknesses of each of the legal and organizational forms, it is then determined whether the reasons are strong enough for a transformation. Status transformation is the process by which a sole trader is transformed into a commercial company. In case the sole trader decides to transform the status, it can be transferred to the new company stock company (full transfer) or on acquiring stock company which was been established previously (gradual transfer). In Germany, an entrepreneur is called an Einzelunternehmen, and a limited liability company is called a Gesellschaft mit beschränkter Haftung (GmbH). An Einzelunternehmen is not a legal person, does not require a minimum share capital for the establishment and is responsible for the obligations with all its assets. GmbH is a legal person which requires a minimum share capital and shareholders for liabilities of the company are liable only up to its paid-up share. The Slovenian and German legal system are relatively similar, since they belong to the same subgroup of the continental legal system, called the Germanic legal system.
Secondary keywords: company;sole trader;limited liability company;transformation;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 65 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: 1015999