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Title:DAVČNO PRAVNI POLOŽAJ UPNIKOV V INSOLVENČNIH POSTOPKIH V SLOVENIJI
Authors:Libenšek, Mihaela (Author)
Jovanovič, Dušan (Mentor) More about this mentor... New window
Files:.pdf VS_Libensek_Mihaela_2016.pdf (1018,49 KB)
 
Language:Slovenian
Work type:Undergraduate thesis (m5)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Zadnje desetletje je poslovno okolje zaznamovala svetovna gospodarska kriza. Velike spremembe v obsegu poslovanja, izgube trgov, plačilna nedisciplina in prezadolženost so stalnica, ki krojijo usodo družb. Tiste, ki svojega poslovanja ne prilagodijo okoliščinam, se znajdejo v insolventnih postopkih. Če ukrepajo pravočasno, je velika možnost, da z reorganizacijo rešijo svoj obstoj in nadaljujejo poslovanje. V kolikor tega niso sposobne, je dolgotrajna insolventnost zanje običajno usodna. Stečaji številnih družb zavirajo gospodarsko rast in razvoj ter povzročajo veliko brezposelnost. Naš namen v tem delu pa je predstaviti, kakšne posledice imajo insolventni postopki na terjatve upnikov v teh postopkih. V Sloveniji ureja to področje Zakon o finančnem poslovanju in postopkih zaradi insolventnosti in prisilnem prenehanju (ZFPPIPP) in v delu smo predstavili, kakšne pravne posledice ima na terjatve upnikov v različnih postopkih insolventnosti, ki so navedeni v tem zakonu. Prikazali smo, kaj mora storiti upnik, ko se njegov dolžnik znajde v insolventnem postopku ter kako je obravnavana njegova terjatev skozi postopek z računovodskega in davčnega vidika. Z analizo posameznih insolventnih postopkov v Sloveniji smo prikazali njihovo reševanje postopkov, jo primerjali s podatki drugih držav članic EU ter opozorili na nesorazmerje med številom prejetih in rešenih zadev. Kako vplivajo prijavljene terjatve v insolventni postopek na finančni položaj družbe, smo prikazali s primerom iz prakse. Iz celotne obravnave v tem delu smo prišli do zaključka, da je mogoče z ustrezno harmonizacijo zakonodaje izboljšati položaj upnikov v teh postopkih.
Keywords:insolventnost, postopek, dolžnik, upnik, terjatve
Year of publishing:2016
Publisher:[M. Libenšek]
Source:Maribor
UDC:347.7
COBISS_ID:12320028 Link is opened in a new window
NUK URN:URN:SI:UM:DK:AUXXMMDE
Views:658
Downloads:109
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Categories:EPF
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Secondary language

Language:English
Title:The tax and legal position of creditors in insolvency proceedings in Slovenia
Abstract:The last decade has seen global economic crisis which effected business environment. Great changes in business volume, loss of markets, a lack of payment discipline and over-indebtedness became constants which shape the fate of companies. The companies which do not adjust their operations to current circumstances find themselves in insolvency proceedings. If companies react in time, it is highly possible that reorganization will save their existence and continue their business. Insofar as they are not able to do that, long-lasting insolvency is normally fatal for them. Bankruptcies of numerous companies slow down the economic growth and development and cause high unemployment. Our goal is to present the consequences that insolvency proceedings have on creditors’ claims in these proceedings. In Slovenia this area is regulated by the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (ZFPPIPP) and in this work we presented the legal consequences it has on the creditors’ claims in different insolvency proceedings stated in this Act. We have demonstrated what the creditor has to do when his debtor commences the insolvency proceeding and how his claim is addressed through the proceeding from the accounting and tax points of view. By analysing individual insolvency proceedings in Slovenia, we demonstrated their way of handling the proceedings and compared them with data of other EU Member States. We also highlighted the imbalance between the number of received and resolved cases. With the help of a practical case we showed how claims submitted in the insolvency proceeding affect the company’s financial situation. We arrived at the conclusion that with appropriate harmonisation of legislation it is possible to improve the creditor’s situation in these proceedings.
Keywords:insolvency, procedure, debtor, creditor, claims


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