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Title:Pravni vidiki pojma "družinsko podjetje" (family business)
Authors:Pirc, Igor (Author)
Samec Berghaus, Nataša (Mentor) More about this mentor... New window
Files:.pdf RAZ_Pirc_Igor_i2016.pdf (1,58 MB)
MD5: 8E0680D857A58D04D459AA66BDDC57DF
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:Družinska podjetja, torej tista v lastništvu in upravljanju katerih nastopajo sorodstveno povezane osebe so po različnih statistikah izjemnega pomena za zagotavljanje delovnih mest in gospodarstvo nasploh. To je tudi glavni razlog zakaj jim posebno pozornost namenjajo različne usmerjevalne politike, kot npr. Resolucija Evropskega parlamenta o družinskih podjetjih Evropi. Kljub temu, da je pojem »družinsko podjetje« v splošnem pogosto uporabljen in obravnavan, le ta v pravni teoriji ni opredeljen, kar je predpogoj za pravno dosledno uporabo tega pojma v praksi, ter za njegovo normativno urejanje. Temeljni namen magistrskega dela je predstaviti pravne vidike pojma družinsko podjetje z namenom pravne opredelitve pojma »družinsko podjetje« in sestave preglednega nabora normativnih vsebin in relevantne sodne prakse, ki specialno (torej drugače kot to velja za druge deležnike) urejajo odnose med sorodstveno povezanimi osebami, ki nastopajo kot deležniki korporativnega upravljanja. Predmet analize je bila obravnava različnih problemskih sklopov, ki izhajajo iz delovanja sorodstveno povezanih oseb. Zaradi jasnejše predstave je analiza osredotočena na tiste vrste prenosov, ki zadevajo prenose v družbi z omejeno odgovornostjo, torej prenose poslovnega deleža, saj je ta oblika podjetniške organiziranosti v sferi delovanja malih in srednjih podjetij, med katera družinska podjetja po večini sodijo, najpogostejša. V obravnavi so izpostavljena problemska področja delovanja sorodstveno povezanih oseb, ki se na nanašajo na obvladovanje nasprotja interesov, prodajo, podaritev in dedovanje poslovnega deleža, obdavčitev prenosov poslovnih deležev med sorodstveno povezanimi osebami ipd. Glede navedenih vsebin obstaja pestra paleta normativnih aktov, ki urejajo različne vidike sorodstvenih povezav. V analizi je bilo zajetih štirinajst ključnih zakonov (Zdoh-1, ZPDZC-1, ZDDPO-1, ZDR-1, ZFPPIPP, ZTFI, ZDDD, OZ, ZGD-1, Zban-1, ZDavP-1, ZD, Zpre-1, ZZZDR) in spremljajočih podzakonskih aktov, ter sodne prakse. V zvezi s temi so v nalogi predstavljene posebnosti, ki veljajo za sorodstveno povezane osebe, predvsem pa je narejena medsebojna primerjava tega katere sorodstvene povezave posamezni zakon šteje kot relevantne. Pri pregledu v nalogi obravnavane zakonodaje je bilo ugotovljeno, da različni zakoni določajo različen krog sorodstveno povezanih oseb, ki jim odrejajo ugodnejšo ali bolj restriktivno obravnavo. Krog sorodstveno povezanih oseb, ki je v posameznem zakonu predmet obravnavane je odvisen od vsebine, ki jo ta zakon obravnava. Namen posebnega urejanja odnosov med sorodstveno povezanimi osebami je v tem, da se osebam, ki nastopajo v teh odnosih nalaga dodatne obveznosti oz. se jim podeljuje ugodnosti, ki sicer ne veljajo za nepovezane osebe. Iz opravljene analize izhaja, da je najbolj tipična sorodstvena povezava, ki je predmet obravnave v vseh preučevanih zakonih (logično) povezava med starši in otroki, ter med zakoncema (kar vključuje tudi izven zakonskega partnerja), ki predstavljajo 10,22% vseh obravnavanih povezav med sorodstveno povezanimi osebami. Na podlagi dobljenih podatkov in opravljene analize lahko glede na intenzivnost pojavljanja posameznega odnosa med sorodstveno povezanimi osebami določimo pomen tega odnosa za zakonsko urejanje. Tako ugotovimo, da bi lahko v najožji krog odnosov, ki se pojavljajo v več kot 50% vseh zakonov uvrstili odnose, ki jih ima naslovnik pravne norme do otrok, zakonca, posvojenca, zunajzakonskega partnerja, partnerja s katerim živi v registrirani istospolni skupnosti, staršev, posvojiteljev, pastorka, ter brata ali sestre. Pravno dosledno in iz funkcionalnega vidika smiselno bi torej bilo, da se kot družinska podjetja opredeljujejo tista podjetja pri katerih so v relevantnem delu lastništva (npr. po analogiji davčne zakonodaje je to 25% delež v kapitalu družbe) vključene osebe, ki so v enem od sorodstvenih odnosov, ki jih zakonodaja obravnava.
Keywords:družinsko podjetje, družinsko podjetništvo, dedovanje poslovnega deleža, družinski član, družina, obdavčitev prenosa poslovnega deleža, družinska ustava
Year of publishing:2016
Publisher:[I. Pirc]
Source:Maribor
UDC:347.7(043.3)
COBISS_ID:5288747 New window
NUK URN:URN:SI:UM:DK:VFNLYKN6
Views:848
Downloads:42
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Categories:PF
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Secondary language

Language:English
Title:Legal aspects of »family business« definition
Abstract:Family business, those that are owned or governed by members of single family are of extreme importance for securing jobs and business environment in general. That’s also a main reason why they are in the focus of different policies such as Resolution of European Parliament regarding family business in Europe. Despite the fact that family business is already commonly used terminus, its legal definition is obsolete. The letter is prerequisite for legally correct use of the terminus in practice and in legally binding acts. Main purpose of the work is to show legal aspects of “family business” definition. The purpose of such presentation is to set up a legal definition and to establish a list of relevant content and court law cases focused on the theme. The analyzes is primarily focused on problematics derived from the fact that ownership and governance of the company is split between members of one family. With the aim to be concise and clear the analyses deals with relationships in private limited companies since this is the most commonly used vehicle through which small and medium enterprises are operating. Main issues which are observed refers to conflict of interest, transfer ob business, inheritance, tax and other specifics which derives from the fact that family relationships are concerned. Named areas are regulated by different legal acts. The analyses took into consideration 14 different lows, referring by laws and connected case law. We were primarily interested about the question which family relationships are relevant from the regulatory perspective. We find out that different laws consider different family relationships relevant and that they impose more or less rights and obligations to them. Number of relevant levels of family relationships correlate to the purpose of individual law. From the analyses, we found out that the most common family relationships, which are treated by all the laws we took into consideration are (logically) a relationship between parents and their children and between spouses. Those relationships represent 10,22% of all relevant family relationships which we detected. The closest circle of family relationships which could be treated as family business typical ones, since they are found in more than 50% of laws are those between parents and their children, spouses and brothers and sisters (or relationships with the same status). For the legal definition of family business is thus appropriate to name as »familly business« companies where a qualified percentage of ownership (for example 25%) is in the hands of owners being connected with named types of family ties. Besides that, it was find out that acts of family connected persons are under more strict scrutiny regarding proper business diligence. It was also proven that inheritance law prevail the corporate law regulation. Considering supporting environment for family business Slovenia is among those countries where transfer of business between family members is not a subject of taxation which makes Slovenia as one of the most competitev states in this respect.
Keywords:family business, inheritance of business assets, transfer of business, family member, family, taxation of business transfer, family constitution.


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