magistrsko delo
Klara Jerman (Author), Jerneja Prostor (Mentor)

Abstract

V magistrskem delu so obravnavana čezmejna preoblikovanja družb, ki predstavljajo posebno obliko čezmejne mobilnosti družb v Evropski uniji. Možnost čezmejne mobilnosti je družbam zagotovljena že s Pogodbo o delovanju Evropske unije (PDEU), natančneje s pravico do svobode ustanavljanja. Gre za eno od bolj perečih tem, ki je povezana s konceptom svobode ustanavljanja in je bila skozi desetletja v strokovni literaturi deležna številnih nasprotujočih se mnenj. Ključno vlogo pri tem je imelo Sodišče EU, ki je preko ekstenzivne razlage določb PDEU o svobodi ustanavljanja, tej pravici priznalo širok domet in utrlo pot za širše sprejemanje tovrstne čezmejne mobilnosti v vseh državah članicah Evropske unije. Ker pa sodišče kot sodni organ, ne more urediti postopka čezmejnih preoblikovanj, je pomembno, da je na ravni Evropske unije prišlo do enotne ureditve tega postopka. Evropski parlament in Svet sta sprejela Direktivo 2019/2121, ki spreminja Direktivo (EU) 2017/1132 in je na področje čezmejne mobilnosti prinesla pomembne novosti, katerih cilj je poenostavitev postopkov, zagotovitev pravne varnosti, odprava ovir za uresničevanje svobode ustanavljanja in ustrezna zaščita vseh deležnikov. Osrednji del magistrskega dela je razdeljen na dva dela. Prvi del je namenjen sodni praksi Sodišča EU, z izhodišči na zadevi Polbud, v kateri je bil pojasnjen sam kontekst čezmejnih preoblikovanj in potrjena pravica družb do čezmejnega preoblikovanja na podlagi svobode ustanavljanja. Zadeva je analizirana z vidika koncepta ustanavljanja v zvezi z izoliranim prenosom statutarnega sedeža in z vidika ukrepov, ki omejujejo svobodo ustanavljanja. V drugem delu je analizirana Direktiva 2019/2121, ki spreminja Direktivo 2017/1132 in na novo ureja področje čezmejnih preoblikovanj in delitev in predstavlja mejnik za delovanje notranjega trga in odpravlja negotovosti, ki so do sedaj obstajale na tem področju. Pri tem se avtorica omeji zgolj na določbe v zvezi s čezmejnimi preoblikovanji. Sklepno so predlagane tudi okvirne rešitve za dopolnitev ZGD-1, ki bo potrebna zaradi implementacije Direktive 2019/2121. V zaključnem delu avtorica ugotavlja, da so čezmejna preoblikovanja dopustna že zgolj na podlagi svobode ustanavljanja, kar je potrdila tudi sodna praksa Sodišča EU. Še več, preko sodne prakse je bilo pojasnjeno, da svoboda ustanavljanja vključuje ne le čezmejna preoblikovanja s hkratnim prenosom statutarnega in dejanskega sedeža družbe, temveč tudi čezmejna preoblikovanja z izoliranim prenosom statutarnega sedeža, s čimer so bili odpravljeni dvomi, ki so na tem področju povzročali številna nasprotujoča si mnenja. Temu sledi tudi Direktiva 2019/2121, ki dotedanji pomanjkljiv pravni okvir za mobilnost družb dopolnjuje in s postopkovnimi pravili ter pravili namenjenimi varstvu vseh deležnikov prinaša večjo pravno jasnost in varnost. Določa specifičen, večplastni postopek, v katerega so vključeni različni deležniki in organi ter zahteva njihovo usklajeno sodelovanje. Implementacija direktive v ZGD-1 bo zahtevala oblikovanje novih pravil, ki bodo namenjena čezmejnim preoblikovanjem, pri čemer bo potrebna posebna pozornost, da postopek ne bo preveč formaliziran in zahteven, kar bi oteževalo čezmejna preoblikovanja.

Keywords

svoboda ustanavljanja;čezmejna mobilnost družb;čezmejna preoblikovanja;prenos statutarnega sedeža;zadeva Polbud;Direktiva 2017/1132;Direktiva 2019/2121;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [K. Jerman]
UDC: 347.7.02(043.3)
COBISS: 64517123 Link will open in a new window
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Downloads: 84
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Other data

Secondary language: English
Secondary title: Cross-Border conversions in European Union after the Polbud case
Secondary abstract: The master's thesis deals with cross-border companies' conversion, which represent specific aspect of cross-border companies' mobility in European union. The possibility of cross-border mobility is guaranteed to companies by the Treaty on the Functioning of the European Union (TFEU), more precisely by the right to freedom of establishment. This turned out to be one of the most pressing issues connected to the concept of the establishment and was over the decades subject to numerous conflicting opinions in the academic literature. The ECJ played a key role in this matter and by an extensive interpretation of the provisions of the TFEU, gave the right to freedom of establishment a wide scope and paved the way towards wider acceptance of cross-border conversions in all Member States. But as the ECJ being judiciary organ may not create any procedure for cross-border conversions, it is crucial that there was a way to find a solution at the European Union level and the European legislator presented common procedural rules. Directive (EU) 2019/2121 amending Directive (EU) 2017/1132, introduced important novelties to the cross-border mobility, which aim to achieve simplification of procedures, legal certainty, removal of restrictions on the freedom of establishment and adequate level of protection for stakeholders. The main part of the master%s thesis is divided into two parts. The first part is focused on case-law of the ECJ, with an emphasis on the Polbud case, which clarified the context of cross-border conversion and confirmed the right of companies to cross-border conversion under the TFEU Rules on Freedom of Establishment. The case is analysed from the concept of establishment point of view in respect of isolated transfer of the registered office and also from the measures restricting freedom of establishment point of view. The second part analyses the Directive (EU) 2019/2121 amending Directive (EU) 2017/1132, which newly regulates cross-border conversions and divisions and represents a milestone for the functioning of the internal market and eliminates the uncertainties existing in this area, with a particular focus on provisions relating to cross-border conversions. The conclusion proposes amendments to Slovenia%s Companies Act, which will be necessary for the implementation of the directive. The author concludes that cross-border conversions should be allowed based on freedom of establishment as the ECJ case-law has conformed. Moreover, it was clarified by the case-law, that freedom of establishment includes not only cross-border conversion with the transfer of real and registered office, but also cross-border conversions by way of an isolated transfer of the registered office. This has eliminated the doubts raised in this area, accompanied by several conflicting opinions. This view is also followed by the Directive 2019/2121, which supplements the lack of a legal framework for the company mobility and with the procedural rules and rules regarding the protection of stakeholders contributes to ensure legal certainty and clarity. It establishes specific, multi-layered process which involves different stakeholders and authorities and requires their coordinated action. Implementation of the directive to Slovenia%s Companies Act will require creation of new rules intended for cross-border conversions, with special care being taken, that the rules are not too formalised or complex, which would hinder cross-border conversions.
Secondary keywords: freedom of establishment;cross-border mobility;cross-border conversions;transfer of registered office;Polbud case;Directive 2017/1132;Directive 2019/2121;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 71 str.
ID: 12877812