magistrsko diplomsko delo
Klara Hribernik (Author), Miha Juhart (Mentor)

Abstract

Pravna ureditev poslov med povezanimi osebami v Republiki Sloveniji je doživela večjo spremembo z uveljavitvijo novele ZGD-1K, s katero so bile spremenjene in dopolnjene določbe Zakona o gospodarskih družbah, ki urejajo preglednost in odobritev poslov s povezanimi osebami. S to novelo je bila v slovenski pravni red implementirana Direktiva (EU) 2017/828, katere namen je bil uvesti ustrezne ukrepe in mehanizme za zaščito interesov podjetij in delničarjev, ki povezanim osebam preprečujejo, da bi izkoristile svoj položaj in ravnale v njihovo škodo. Glavna zaščitna mehanizma, ki ju je kot obvezna predvidela Direktiva (EU) 2017/828, sta predhodna odobritev posla s strani pristojnega organa ter javna objava podatkov o sklenjenem poslu. Novela ZGD-1K je posebej in strožje uredila posle družbe s člani organov vodenja ali nadzora in prokuristi ter z njimi povezanimi osebami. Posebna ureditev pa velja še za sklepanje pogodb o opravljanju funkcije, posojilnih pogodb ter pogodb o svetovanju s člani organa nadzora. Zaradi kršitev pravil o poslih med povezanimi osebami lahko nastanejo določene pravne posledice tako v notranjem kot tudi v zunanjem razmerju. Kršitev predstavlja predvsem sklenitev posla brez pridobitve zahtevanega soglasja pristojnega organa. Pravna posledica v tem primeru načeloma ni ničnost pogodbe, razen če obstaja kakšna posebna okoliščina, ki to utemeljuje. Tudi pri poslih s povezanimi osebami je namreč potrebno izhajati iz načela afirmacije pogodb. V določenih posebnih primerih, ko gre na primer za posle družbe s funkcionarji ali za sklepanje posojilnih pogodb, pogodb o opravljanju funkcije ter svetovalnih pogodb, je lahko ureditev tudi strožja in je soglasje pogoj za nastanek veljavnega pravnega posla. V primeru njegove odsotnosti se šteje, da med strankama ni veljavne pravne podlage. Po drugi strani pa zakon dopušča možnost naknadne odprave pomanjkljivosti in s tem veljavnost pravnega posla.

Keywords

posli s povezanimi osebami;nasprotje interesov;Direktiva o pravicah delničarjev;MRS 24;novela ZGD-1K;zahteve za razkritje informacij;mehanizem odobritve;svetovalna pogodba;posojilna pogodba;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UL PF - Faculty of Law
Publisher: [K. Hribernik]
UDC: 347(043.2)
COBISS: 228995843 Link will open in a new window
Views: 168
Downloads: 55
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Other data

Secondary language: English
Secondary title: Legal regulation of related parties transactions
Secondary abstract: The legal regulation of related parties transactions in the Republic of Slovenia underwent significant changes with the adoption of the amendment ZGD-1K, which modified and supplemented the provisions of the Companies Act governing the transparency and approval of transactions with related parties. This amendment implemented Directive (EU) 2017/828 into Slovenian law. The directive aimed to introduce appropriate measures and mechanisms to protect the interests of companies and shareholders, preventing related parties from exploiting their position to the detriment of these interests. The main protective mechanisms mandated by Directive (EU) 2017/828 include prior approval of the transaction by the competent authority and the public disclosure of information about the concluded transaction. The ZGD-1K amendment introduced stricter rules specifically for transactions between a company and members of its management or supervisory bodies, as well as its procurators and people associated with them. Special arrangements also apply to the conclusion of the employment contracts, loan agreements and consultancy contracts with members of the supervisory body. Violations of the rules governing related parties transactions may result in specific legal consequences, both in internal and external relations. A violation primarily occurs when a transaction is concluded without obtaining the required approval from the competent authority. In principle, such a transaction does not result in the nullity of the agreement unless special circumstances justify such an outcome. The principle of contract affirmation must also be considered in transactions with related parties. In certain specific cases, such as transactions involving company officials or the conclusion of loan agreements, employment contracts and consultancy contracts, the regulation may be stricter, making approval a condition for the conclusion of a valid contract. In the absence of such approval, it is deemed that there is no valid legal basis between the parties. On the other hand, the law allows for the possibility of remedying the deficiencies, thereby validating the legal transaction.
Secondary keywords: Univerzitetna in visokošolska dela;
Type (COBISS): Master's thesis/paper
Study programme: 0
Pages: 51 f.
ID: 26048520