Ostvarenje temeljnih ljudskih prava i sloboda zajamčenih Ustavom Republike Hrvatske i meðunarodnim ugovorima nezamislivo je bez organizacije i obavljanja djelatnosti od općeg društvenog interesa. ...Takve djelatnosti mogu, a i ne moraju biti tržišno usmjerene. Gospodarske su one djelatnosti čije je obavljanje usmjereno ostvarivanju dobiti odnosno gospodarski procjenjive koristi, a ako to nije slučaj, djelatnost se smatra negospodarskom. Tržišno usmjerene djelatnosti od općeg društvenog interesa najčešće obavljaju ustanove i trgovačka društva kapitala. U radu se razmatraju unutarnji i vanjski odnosi navedenih pravnih osoba, posebice njihov ustroj, poslovodstvo, nadzor nad poslovodstvom, imovina, odgovornost za obveze i zastupanje. Na jednoj strani razmatraju se dioničko društvo i društvo s ograničenom odgovornošću kao bliski pravni oblici, uz navoðenje posebnih razlika, a nasuprot njima razmatraju se „obične" i javne ustanove. Nakon usporeðivanja tih pravnih osoba pokušava se odgovoriti na temeljno pitanje koji je pravni oblik primjereniji za obavljanje tržišno usmjerenih djelatnosti od općeg društvenog interesa.
U radu se raspravlja o ugovoru o zajedničkom pothvatu koji je praktički neizostavan dio svake ozbiljnije operacije istraživanja, a potom i iskorištavanja ugljikovodika (proizvodnja naftnih derivata). ...Riječ je o skupom pothvatu uz koji se vezuju brojni rizici pa trgovci u tom području žele sklapanjem takvog ugovora zadržati mogućnost (izglede) da ostvare dobit, ali pritom podijele rizik. U prvom dijelu rada daje se prikaz bitnih značajki zajedničkog pothvata s posebnim osvrtom na područje iskorištavanja ugljikovodika. S obzirom na okolnost da se za potrebe zajedničkog pothvata često osniva trgovačko društvo kapitala, raspravlja se o pravnim odnosima članova tog društva međusobno te prema upravi društva. Skreće se pozornost i na razlike u značenju pojma joint venture posebice u američkom i hrvatskom pravu što može izazvati ozbiljne pravne učinke ako ortaci nemaju sjedište u istoj državi. Nakon toga, obrađuju se bitna pitanja koja ugovorne strane neizostavno moraju urediti da bi se izbjegli sudski sporovi. To su, primjerice, pitanje područja istraživanja, pravni položaj operatora, sredstva osiguranja, standard kvalitete pri obavljanju poslova, pravo na informiranje i nadzor te pitanje sustava rješavanja sukoba u ortaštvu. U zaključku se iznose rezultati istraživanja te se upućuje na moguća rješenja za otvorena pitanja uređenja međusobnog odnosa ortaka u zajedničkom pothvatu.
U radu se raspravlja o jednostavnom društvu s ograničenom odgovornošću. Daje se pregled odredaba kojima je to društvo uređeno u hrvatskom pravu te ih se uspoređuje s odgovarajućim odredbama njemačkog ...i engleskog prava. Nadalje, utvrđuju se bitna obilježja društva i zaključuje se razlikuje li se ono od klasičnog d.o.o.-a. Ukazuje se na pravne praznine koje otvaraju mogućnost za slobodno tumačenje. Posebice se razmatraju pitanja minimalnog temeljnog kapitala, zakonskih rezervi i tvrtke društva. Također, raspravlja se i o pravnom značaju zapisnika o osnivanju društva. U zaključku se iznose rezultati istraživanja te kritika tumačenja novih zakonskih odredaba u sudskoj praksi.
U radu se raspravlja o važnim pitanjima u svezi s pravnim položajem trgovačkih društava koja obavljaju energetske djelatnosti. Tu bi djelatnost mogli obavljati i trgovci- fizičke osobe, ali zbog ...osobne izloženosti razumljivo je da će glavni nositelji biti društva kapitala, a prvenstveno društvo s ograničenom odgovornošću. Iako je tu još uvijek riječ o pravnim oblicima uređenima Zakonom o trgovačkim društvima, na njih se kao lex specialis primjenjuju odredbe energetskih zakona. Odredbe tih propisa nameću trgovačkim društvima dodatna pravila ponašanja ili se njima zauzima drugačiji pristup nego se konkretno pitanje uređuje ZTD-om, na što je potrebno skrenuti pozornost. Utvrđuju se pretpostavke za dobivanje dozvole za obavljanje djelatnosti, pravila o ustroju tih trgovačkih društava, pretpostavke za članstvo u upravi i nadzornom odboru i dužnostima tih organa, problematici povezanih društava te posljedicama koje nastaju u slučaju statusnih promjena kod društava koja su nositelji energetskih djelatnosti. Problematika trgovačkih društava u energetskom pravu Republike Hrvatske sagledava se i kroz pitanje slobode djelovanja inozemnih trgovačkih društava kod nas.
For the contract on exploitation of hydrocarbons it has been shown that great attention should be paid to the negotiation phase. The durability of the contract is usually a result of the fact that ...the negotiators had equal bargaining power. However, the study of basic legal mechanisms, of the process of re-negotiation and different remedies that are used in these contracts points to the conclusion that such agreements must constantly be updated. It is therefore necessary for such contracts to incorporate provisions governing the procedure for their "painless" change. These provisions should be adaptable to the new circumstances and "rules of the game" must be clear to the contractors from the outset. If these questions are regulated in detail then there is less possibility of costly and lengthy disputes emerging. When negotiating, the parties should take into account all the circumstances of the case and find the right measure for use of all legal means described above in order to achieve the main goal - flexibility of the contract and its adaptability to the new circumstances. The paper showed that none of the given solutions has the absolute advantage over the others, but the best results are achieved by skillful combining a large number of these legal remedies. The ultimate goal would be that the host state realize the full extent of its sovereign rights over its natural energy resources eventually. It is for many countries that are burdened by economic problems a tall order, because foreign investors in many cases continue to have '' the last word '' even when the host country holds, for example, a majority of shares in the company.
The Bundesliga, Germany’s top professional division, has the unique distinction of being the only major European football league where its teams collectively make a profit. The governing body of ...German Football, the Deutsher Fußball-Bund, has made certain provisions for governance that has helped lead to such great financial strength. In 1998, the Bundesliga permitted its member clubs to adopt a few different club structures as long as the club controls the new structure (known as the 50+1 Rule). These provisions allow for a number of unique options in structuring a club. Until the late 1990s, the typical Bundesliga club was organized as an eingetrager verein (e.V.) – the association. The e.V. has legal personhood and provides for restricted legal liability for its members. A number of clubs have moved to the Aktiengesellschaft (AG) structure, the German equivalent of the public limited company, including Bayern Munich, Germany’s most successful club. The Bundesliga’s reforms also allowed for the club to be constituted in a Gesellschaft mit beschmakter Haftung (GmbH) provided that the club itself owned a majority of the GmbH - limited liability company. The third corporate form that is permitted in the Bundesliga is the Kommanditgesellschaft auf Aktien (KGaA). The KGaA is a form of partnership that combines a general partner with limited partners. Above mentioned 50+1 rule keeps undiserable investors away since the association holds the majority of votes in the company. This German model is not directly applicable in Croatia since this legal area is regulated by the Croatian law on Sports which provides rules only for transformation of sports associations into the joint stock companies. In contrast to the German laws, there are no rules which would allow status changes of the associations as if they were companies governed in general by the Companies Act. For Croatian legal system, it would be wise to think about the possibility to legally allow the process of transformation of the associations into the limited liability companies.
U radu se razmatra problematika javnih službi s posebnim osvrtom na pitanja njihovog upravnoga uređenja, financiranja te pitanje izbora pravnog oblika u kojem bi javne službe trebale obnašati svoju ...funkciju. Utvrđuje se značaj i uloga javnih službi u gospodarstvu te se opisuju različita polazišta u pravnom uređenju javnih službi u Europskoj Uniji. Posebna pozornost posvećena je pravnoj problematici financiranja javnih službi koje su od osobitog značaja za gospodarski razvoj. Također, daje se prikaz mogućih pravnih oblika u kojima javne službe obavljaju svoje djelatnosti.
Capital Companies are required, on the basis of business results, properly kept business records and financial reports, to determine, declare, and pay tax. Members of management organs of these ...companies should, with the due care and diligence of prudent business persons, ensure that companies are able to pay their taxation dues. If they violate the standard of due care and diligence, they can, as taxation guarantors be liable for the companies ' debts. Rules on the means and scope of their activity are primarily determined by the Companies Act. Therefore, analysis of the taxation provisions on due diligence and the liability of members of administrative structures of capital companies as taxation guarantors, can in advance view activity which is regulated by company provisions. In conclusion, solutions de lege ferenda are presented as incentives for further professional and scientific discussion.
Trgovačka društva kapitala dužna su, na temelju poslovnih rezultata, valjano vođenih poslovnih knjiga i financijskih izvještaja, utvrditi, prijaviti i platiti porez. Članovi poslovodnih organa tih društava trebali bi pozornošću urednog i savjesnog gospodarstvenika skrbiti o tome da društvo bude kadro platiti porezni dug. Ako povrijede standard dužne pozornosti mogu kao porezni jamci odgovarati za dug društva. Pravila o načinu i opsegu njihova djelovanja matično su uređena Zakonom o trgovačkim društvima, pa će se, zbog toga, raščlambi poreznopravnih odredbi o dužnoj pozornosti i odgovornosti članova upravljačke strukture trgovačkih društava kapitala kao poreznih jamaca, prethodno izvršiti uvid u njihovo djelovanje koje je uređeno odredbama prava društava. Zaključno će se iznijeti i prijedlozi de lege ferenda kao poticaji za daljnju stručnu i znanstvenu raspravu.
The Bundesliga, Germany’s top professional division, has the unique distinction of being the only major European football league where its teams collectively make a profit. The governing body of ...German Football, the Deutsher Fußball-Bund, has made certain provisions for governance that has helped lead to such great financial strength. In 1998, the Bundesliga permitted its member clubs to adopt a few different club structures as long as the club controls the new structure (known as the 50+1 Rule). These provisions allow for a number of unique options in structuring a club. Until the late 1990s, the typical Bundesliga club was organized as an eingetrager verein (e.V.) – the association. The e.V. has legal personhood and provides for restricted legal liability for its members. A number of clubs have moved to the Aktiengesellschaft (AG) structure, the German equivalent of the public limited company, including Bayern Munich, Germany’s most successful club. The Bundesliga’s reforms also allowed for the club to be constituted in a Gesellschaft mit beschmakter Haftung (GmbH) provided that the club itself owned a majority of the GmbH - limited liability company. The third corporate form that is permitted in the Bundesliga is the Kommanditgesellschaft auf Aktien (KGaA). The KGaA is a form of partnership that combines a general partner with limited partners. Above mentioned 50+1 rule keeps undiserable investors away since the association holds the majority of votes in the company. This German model is not directly applicable in Croatia since this legal area is regulated by the Croatian law on Sports which provides rules only for transformation of sports associations into the joint stock companies. In contrast to the German laws, there are no rules which would allow status changes of the associations as if they were companies governed in general by the Companies Act. For Croatian legal system, it would be wise to think about the possibility to legally allow the process of transformation of the associations into the limited liability companies.
The development of international trade led to the necessity of equalizing the legal mechanisms for regulating legal relations, arising from international trade transactions. Increasingly important ...role of international trade questions national trade laws because they often do not meet the needs of international trade, and the problems particularly arise when a dispute arises with an international element. As the needs of trade are changing, the trade practice changes as well. Increased overseas trade highlights problems arising from the diversity of national legislative even more. By concluding the contract, parties reveal that they were led by different legal standards and practices. In this sense, there have been attempts to equalize mentioned legislation in order to create legal certainty and to reduce unnecessary costs related with the conclusion of contracts by an unknown law and the crown of these efforts is United Nations Convention on Contracts for the International Sale of Goods Act 1980. Writers domestic law that regulate this matter have a number of advantages over writers of conventions. Namely, they operate in developed legal system, with a rich jurisprudence, and if they want to integrate new legal institutes from foreign legislation, it may easier to do than when it comes to international document. In the process of creating the Convention compromises were inevitable, all in order to match elements of civil law and common law.
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Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, UILJ, UKNU, UL, UM, UPUK
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