Primerjava pravne ureditve družbe z omejeno odgovornostjo v Sloveniji in Italiji

diplomsko delo

Sara Trbižan (Avtor), Saša Prelič (Mentor)

Povzetek

Razvoj civilizacije in potreba po preživetju je že v casu Mezopotamije pripeljala do nastanka prve trgovine in blagovne menjave. Kot logicna posledica je temu sledilo oblikovanje prvih pravil, po katerih naj takšna trgovina in menjava delujeta. S casom so se ta pravila pravno uredila in uzakonila, izvajalke teh pravil pa so postale kapitalske in osebne družbe, ki so se postopoma razvijale. Danes ena najpomembnejših oblik kapitalskih družb je družba z omejeno odgovornostjo. Gre za družbo, ki je v Sloveniji in Italiji zelo, ce ne celo najbolj, razširjena. Za njeno pravno ureditev se subsidiarno uporabljajo dolocbe delniške družbe, iz katere se je d.o.o. prakticno tudi razvila. Razvila se je predvsem za potrebe malih in srednje velikih podjetij, kjer se riziko omeji le na kapital družbe in izkljucuje neposredno odgovornost družbenikov. Družba z omejeno odgovornostjo nastane s sklenitvijo družbene pogodbe ali s podpisom akta o ustanovitvi. Narava obeh je konstitutivnega pomena za družbo, pogodbi o ustanovitvi pa sta podrejeni nacelu dispozitivnosti in ne nacelu statutarne strogosti, kot je to znacilno za delniško družbo. Njeni organi delovanja so poslovodstvo, nadzorni svet in skupšcina, katerih imenovanje in odpoklic je naloga družbenikov družbe. Poleg klasicne oblike družbe z omejeno odgovornostjo poznata italijansko in slovensko pravo tudi družbo z enim družbenikom, italijansko pa poleg omenjene še druge opisane v prvih poglavjih diplomske naloge. V zadnjem casu, smo predvsem na Primorskem prica rastocemu trendu ustanavljanja družb v Sloveniji, s strani italijanskih državljanov. Poglavitni razlog je definitivno nižja obdavcitev dobicka pri nas. O tem ali je to edini razlog razglabljam v zadnjem poglavju diplomske naloge.

Ključne besede

diplomska dela;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[S. Trbižan]
UDK:	347.72(043.2)
COBISS:	5235755
Št. ogledov:	1008
Št. prenosov:	118
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Comparison of legal regulation of limited liability company in Slovenia and Italy
Sekundarni povzetek:	The development of human society and the need for survival already in the time of Mesopotamia led to the creation of the first forms of trade. As logical consequence it followed the creation of the first trading rules. Over the years, these rules were legally regulated and legalized. The subjects affected by these rules have become the different forms of companies, which have gradually evolved. Today one of the main form of capital based companies is the limited liability company, which is the most common form of capital company in Slovenia and Italy. Its regulation is based on its own rules, and also, on the stock company rules. The limited liability company has been developed mainly for the needs of small and medium-sized businesses, where risk is limited only to the capital of the company and excludes the direct responsibility of shareholders. A limited liability company is established by the stipulation of the establishing act signed by the shareholders. The nature of this act is subject to the principle of optionality, and not to the principle of statutory stringency, as typical for a stock company. The organs of functioning are the management, the supervisory board and the assembly of shareholders. In addition to the traditional forms of limited liability companies, Italian and Slovenian law regulates also one-person-only limited liability companies and moreover, Italy recognizes also other forms, described in the first chapters of this thesis. Recently, we are witnessing a growing trend of new italian-owned companies opening in the Slovenian territory, especially in the Primorska region. The main reason is definitely the lower taxation rate on profits. This and all the other reasons are explained in the last chapter of the thesis.
Sekundarne ključne besede:	a limited liability company (acronym l.l.c.);Italy;Slovenia;companies act (acronym ZGD-1);civil code (acronym CC);
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	80 f.
ID:	9165302