diplomski projekt
Špela Urh (Author), Peter Podgorelec (Mentor)

Abstract

Družba z omejeno odgovornostjo je po svoji naravi kapitalska družba. Osnovni kapital sestavljajo osnovni vložki družbenikov. Zanjo je značilna fleksibilnost: pogodbena svoboda pri urejanju medsebojnih razmerij med družbeniki, preprosto upravljanje družbe, omejena odgovornost družbenikov za dolgove, predpisani minimalni osnovni kapital in razmeroma preprosta sprememba družbenikov (izključitev, izstop). Družba z omejeno odgovornostjo se ustanovi z družbeno pogodbo. Status pravne osebe pridobi šele z vpisom v sodni register. Minimalni osnovni kapital je7500 € in je sestavljen iz osnovnih vložkov. Družbenik ima pravico do deleža pri bilančnem dobičku. Temeljna obveznost družbenikov sta obveznost vplačila osnovnega vložka in obveznost ohranjanja osnovnega kapitala. Poslovni delež je izražen v ulomku ali v odstotku in predstavlja skupnost pravic in obveznosti, ki jih ima družbenik na podlagi osnovnega vložka.Enak pomen ima tudi delnica pri d.d.. vendar je razlika med poslovnim deležem in delnico predvsem v tem, da se poslovni deleži ne smejo izdati kot vrednostni papirji. Družba lahko družbeniku izda le potrdilo, da je imetnik poslovnega deleža. S poslovnim deležem lahko razpolagamo (proda, podari, zastavi, predmet dedovanja). Torej če družbenik odsvoji poslovni delež po vrednosti, ki je višja od njegove nabavne vrednosti, ustvari kapitalski dobiček. Kapitalski dobiček pa je premet obdavčitve.Obvezna organa družbe sta poslovodja (direktor) in skupščina.

Keywords

družba z omejeno odgovornostjo;kapitalske družbe;osnovni kapital;poslovni delež;kapitalski dobiček;izključitev družbenika;prenos poslovnega deleža;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [Š. Urh]
UDC: 347.7
COBISS: 12172060 Link will open in a new window
Views: 4843
Downloads: 1049
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Other data

Secondary language: English
Secondary title: Transfer of share in the private limited company (Ltd) - corporate and tax aspects
Secondary abstract: A private limited company is by its nature a limited liability company (LLC). A capital share consists of the capital investment of shareholders. It is characterized by flexibility: freedom of contract in forming mutual relations between shareholders, easy management of the company, shareholders’limited liability for debts,prescribed minimum capital share and a relatively simple change of shareholders (exclusion, exit).A private limited companyis set up bya written contract. It only acquires the status of a legal entity by the registration of the company. The minimum capital share of 7500 € consists of the capital investment.A shareholder is entitled to a share of the profit for appropriation. The fundamental obligations of partners are the payment of capital investment and the maintenance of capital shares.Ownership interest is presented in a fraction or in a percentage and represents a unit of rights and obligations of a shareholder on the basis of the capital investment. A share in a joint-stock company is of the same significance, but the main difference between ownership interest and a share is that ownership interest may not be issued as security.The company may only issue a certificate confirming that a shareholder is indeed the owner of the ownership interest. Ownership interest can be disposed (sold, donated, pledged,inherited). So if a shareholder disposes of ownership interest at a value which is higher than its cost value, he or she generates a capital gain on whicha tax is levied. The mandatory authoritiesin a company are a manager (director) and an assembly
Secondary keywords: private limited company;ownership interest;capital gain;transfer of ownership interest;capital share;exit;exclusion of a shareholder;
URN: URN:SI:UM:
Type (COBISS): Final seminar paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 35 str.
ID: 8888571