magistrsko delo
Martina Jutriša (Author), Jerneja Prostor (Mentor)

Abstract

Magistrsko delo obravnava pridobivanje in odsvajanje lastnih poslovnih deležev v družbi z omejeno odgovornostjo in njihov umik. Osrednji del naloge podrobneje obravnava pridobivanje lastnih poslovnih deležev v družbi z omejeno odgovornostjo, saj Zakon o gospodarskih družbah v 500. členu določa, da lahko družba z omejeno odgovornostjo pridobi lastne poslovne deleže. Imetnica poslovnega deleža postane tako, da odkupi del kapitala (poslovni delež) od družbenika oziroma enega izmed družbenikov. V delu so opredeljeni pogoji za pridobitev lastnih poslovnih deležev, obveznost oblikovanja rezerv za lastne deleže, razlogi pridobitve, postopek pridobitve lastnih poslovnih deležev ter naštete so sankcije nedopustno pridobljenih lastnih poslovnih deležev. Davčna obravnava odkupa lastnih poslovnih deležev v družbi z omejeno odgovornostjo se je temeljito spremenila s sprejetjem zadnje novele Zakona o dohodnini. Davčna obravnava je ločena na opredelitev odkupa poslovnih deležev od fizičnih oseb ter na odkup poslovnih deležev od pravnih oseb. Pri odkupu lastnih poslovnih deležev od fizičnih oseb je najprej predstavljena davčna obravnava odkupa lastnih poslovnih deležev, ki je veljala do 31. 12. 2019, in nato davčna obravnava odkupa lastnih poslovnih deležev, ki velja od 1. 1. 2020 naprej. Odkup lastnih poslovnih deležev od 1. 1. 2020 ni več obdavčen po pravilih o obdavčitvi dobičkov iz kapitala ter izjemoma po pravilih o obdavčitvi dividend, če se ugotovi zloraba, temveč vedno skladno s pravili o obdavčitvi dividend. Predstavljen je tudi način uveljavljanja zmanjšanja izplačane vrednosti delnic ali deležev v primeru odsvojitve delnic ali deležev v okviru pridobivanja lastnih delnic oziroma deležev družbe za nabavno vrednost odsvojenih delnic ali deležev. V povezavi s transakcijo odkupa lastnih poslovnih deležev je povezano tudi področje prikritih izplačil dobička in navideznega pravnega posla, ki je predstavljeno na podlagi sodne prakse. Splošna pravila, ki veljajo za odsvojitev poslovnih deležev (od 480. člena do 483. člena Zakona o gospodarskih družbah) se uporabijo pri odsvojitvi lastnih poslovnih deležev, saj Zakon o gospodarskih družbah vsebuje nobenih posebnih določb. Družba z omejeno odgovornostjo lahko lastni poslovni delež tudi umakne, pri čemer Zakon o gospodarskih družbah pri tem napotuje na smiselno uporabo pravil o zmanjšanju osnovnega kapitala z umikom delnic, katera so opredeljena v 381. do 383. členu Zakona o gospodarskih družbah. Najprej je predstavljena pravna opredelitev zmanjšanja osnovnega kapitala z umikom lastnega poslovnega deleža, nato pa opisan sam postopek izvedbe zmanjšanja osnovnega kapitala. Avtorica v delu ugotavlja, da lahko družba z omejeno odgovornostjo umakne le tisti poslovni delež, ki ga je pred tem pridobila in za pridobitev katerega je izvršila plačilo izključno iz rezerv, oblikovanih za lastne poslovne deleže. V nadaljevanju sta opredeljena tudi bilančnopravni vidiki in davčni vidik umika lastnega poslovnega deleža.

Keywords

družba z omejeno odgovornostjo;lastni poslovni delež;pridobitev lastnega poslovnega deleža;odsvojitev lastnega poslovnega deleža;zmanjšanje osnovnega kapitala;umik lastnega poslovnega deleža;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: M. Jutriša]
UDC: 347.72.033(043.3)
COBISS: 23028227 Link will open in a new window
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Other data

Secondary language: English
Secondary title: Acquisition, disposal and withdrawal of own business shares in limited liability company
Secondary abstract: The master's thesis deals with the acquisition, disposal and withdrawal of own business shares in a limited liability company. The central part of the thesis firstly deals with the acquisition of own business shares in a limited liability company, as Article 500 of the Companies Act stipulates that a limited liability company may acquire its own business shares. She becomes the holder of a business share by buying a part of the capital (business share) from a partner or one of the partners. Secondly, thesis also defines the legal requirements for the acquisition of own business shares, the obligation to form reserves for own business shares, the reasons for the acquisition, the procedure for the acquisition of own business shares and lastly lists the sanctions for inadmissibly acquired own business shares. The regulatory framework for the taxation of own business shares has been thoroughly changed with the adoption of the latest amendments to the Income tax act. The taxation of own business shares is separated into the definition of the purchase of business shares from natural persons and the purchase of business shares from legal entities. In the matter of purchasing own business shares from natural persons, author first presents the tax treatment of the purchase of own business shares, which was valid until 31 December 2019, and then the tax treatment of the purchase of own business shares, which is valid from 1 January 2020 onwards. From 1 January 2020 onwards, acquisition of own business shares is no longer taxed according to the rules on taxation of capital gains, except for instances when an own stock is acquired through a stock market, but always in accordance with the rules on taxation of dividends. The method of claiming a reduction in the paid-up value of business shares in the event of the disposal of business shares as part of the acquisition of business shares in the company for the purchase value of divested business shares is also presented. In connection with the transaction of acquisition of own business shares, the area of hidden profit distribution and fictitious transactions is also related, which is presented on the basis of case law. The general rules applicable to the disposal of business shares (Articles 480 to 483 of ZGD-1) apply to the disposal of own business shares, as ZGD-1 does not contain any special regulations. A limited liability company may also withdraw its own business shares, whereby ZGD-1 refers to the reasonable application of the rules on the reduction of share capital by withdrawing shares, which are defined in Articles 381 to 383 of ZGD-1. First, the legal definition of the reduction of share capital by withdrawal of business shares is presented, and then the procedure of reduction of share capital is described. The author concluded that a limited liability company can only withdraw own business share that has previously been acquired and for the acquisition of which it has made a payment exclusively from reserves formed for its own business shares. Lastly, the balance sheet and the tax aspect of the withdrawal of own business share are also defined.
Secondary keywords: limited liability company;own business share;acquisition of own business share;disposal of own business share;share capital reduction;withdrawal of own business share;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 56 str.
ID: 11874900