Profesionalni sportski klub Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
04/2017, Letnik:
54, Številka:
2
Journal Article
Recenzirano
Odprti dostop
With regard to the organization of professional clubs, two models can be applied. According to the first model, clubs have the freedom to choose the organizational form (association or commercial ...company) in which sports activities will be carried out. Second model imposes the requirement for the clubs to be organized in the form of commercial company, in one of the corporation forms, provided that it can be also specialized sports form. To the establishment and operation of sports associations, as sui generis commercial companies, apply more specific rules concerning: the conditions for the establishment of clubs; conditions for participation in professional and management bodies; prohibiting multiple ownership of sports clubs, i.e., prohibition of membership; allocation of net profit; control over the work of clubs; state aid (subsidies) for the clubs.
Povodom organizacije profesionalnih klubova primenjuju se dva modela. Jedan, povodom koga klubovi imaju slobodu izbora organizacionog oblika (udruženje ili privredno društvo) u kome će obavljati sportske aktivnosti. Drugi, prema kome se klubovi obavezno organizuju u obliku privrednog društva, u nekoj od formi društva kapitala, s tim što to mogu biti i specijalizovane sportske forme. Na osnivanje i delovanje sportskih društava, kao sui generis trgovačka društva, primenjuje se više posebnih pravila koja se tiču: uslova za osnivanje klubova; uslova za učešće u stručnim i upravljačkim organima; zabrane višestruke svojine u sportskim klubovima, odnosno zabrane članstva; raspodele neto dobiti; nadzora nad radom klubova; državne pomoći (subvencije) klubovima.
The subject of the paper are issues related to the legal nature of cooperatives and legal framework for the cooperative activities. When it comes to the legal nature of the cooperatives, newly ...enacted rules have not made substantial changes with regard to the previously applicable classical concept of cooperatives. Along with that, legal framework for cooperatives is consisted of certain special rules, which differ from the rules that apply for companies, such as: number of founders of the cooperative; persons who may be members of the cooperative; activity; basic capital; the right to vote, quorum and decision-making; profit distribution. The aim of this paper is to highlight the role of cooperatives in the stabilization of the economy, as well as to point out the need to amend the rules contained in the Law on Cooperatives in accordance with the latest developments of the cooperative organization. The legal analysis has shown that it is necessary to: alter the attitude of the cooperative as a form of organization of natural persons; relativize the effect of the principle of one cooperative member - one vote, self-help and identity in order to strengthen the market functions of the cooperatives. The analysis of the co-operative rules and conclusions are drawn out using the comparative legal method.
Transfer of football players Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
06/2015, Letnik:
52, Številka:
2
Journal Article
Recenzirano
Odprti dostop
Even though legal perception with regard to transfer of football players evolved throughout the years, shifting the point of time where player could leave the club from the period after the contract ...has been expired to the period before the expiration, transfer issue is still not governed by the legal rules. It is a complex contractual relationship, which is preceded by the pre-contractual phase, while its final effect may depend on the realization of suspensive contract conditions. When the transfer takes place, club-buyer pays a fee to the club-seller for the acquired right. The transfer fee is attributed to the assets of the club-seller.
The authors deal with the issue of
possible liability of auditors for damage caused to third parties
(shareholders, creditors, potential investors...) by performing a statutory
audit. They present ...some of the comparative solutions to these issues and the
changes at the European jurisdiction caused by major financial scandals at the
beginning of this century. The main objective of Directive 2014/56 / EU is to
strengthen the public-law supervision of auditors and their services, which
should enhance the quality of their services and the confidence of third
parties in their work. There are a number of rules of auditor’s professional
standards and ethical rules, raised to the level of regulation. The
professional skepticism and independence of auditors, the underlying assumption
that the auditor’s opinion is not misleading, are particularly pronounced. The
professional skepticism and independence of auditors are particularly
pronounced, the underlying assumption that the auditor’s opinion is not
misleading. However, the responsibility for providing financial information is
at the management of the audited entities, and the auditors only actively
question this information, not affirming them. Third parties are often unaware
of the limitations of an audit which lead to an expectation gap. In Croatia
there are no specific rules on auditors’ liability for damage and according to
general rules liability is unlimited, to the audited company and to third
parties.
Autori obrađuju pitanje moguće odgovornosti revizora
za štetu prema trećim osobama (dioničarima, kreditorima, potencijalnim
investitorima…) prouzročenu obavljanjem zakonske revizije. Daju prikaz nekih
poredbenopravnih rješenja toga pitanja i promjena do kojih su na europskoj
razini doveli veliki financijski skandali početkom ovog stoljeća. Osnovni cilj
Direktive 2014/56/EU jačanje je javnopravnog nadzora nad revizorima i njihovom
djelatnosti, koji bi trebao pojačati kvalitetu njihovih usluga i povjerenje
trećih osoba u njihov rad. Niz je pravila iz revizorskih profesionalnih
standarda i etičkih pravila, podignuto na razinu propisa. Posebno su naglašene
profesionalna skeptičnost i neovisnost revizora, temeljne pretpostavke da
revizorsko mišljenje nije pogrešno. Međutim, odgovornost za pružanje
financijskih informacija na upravi je subjekata koji su predmet revizije,
revizori te informacije samo aktivno propituju, a ne potvrđuju ih. Treći, često
nisu svjesni ograničenja revizije, što dovodi do njihovih nerealnih očekivanja.
U Republici Hrvatskoj ne postoje posebna pravila o odgovornosti revizora za
štetu, pa se na nju primjenjuju opća pravila o odgovornosti, prema kojima je
ona neograničena i prema revidiranom društvu i prema trećima.
Sport and insurance Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
12/2012, Letnik:
49, Številka:
4
Journal Article
Recenzirano
Odprti dostop
Sport is accompanied by numeorous risks which could cause damage not just to athletes, but also to other persons who are directly or indirectly involved in sport activities. Their protection can be ...achieved using various remedies (warranty, guarantee), such as insurance.
Sport insurance is usually based on a voluntary principle. However, the need for the intorduction of compulsory insurance (liability or accident) is recognized nowadays. In this regard, the paper deals with the rules governing certain types of compulsory sports insurance on the one hand, and the rules related to duty to inform on the existence of an insurance contract (in the case where compulsory sport insurance exists), or to inform athletes on the need and possibility to personally conclude insurance contract (in the case when insurance is not compulsory) on the other hand.
Preduzetnici u sportu Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
02/2021, Letnik:
58, Številka:
1
Journal Article
Recenzirano
Pored pravnih lica nosioci sportskih delatnosti mogu da budu i fizička lica, za koja se kaže da su preduzetnici u sportu. S obzirom da se u pojedinim propisima i praksi za označenje ovih lica koriste ...i drugi termini, u članku je iznet stav koji od njih je najprihvatljiviji. Osim toga, u članku su obrađena pravila koja pokazuju da preduzetnike u sportu karakterišu određene posebnosti, a odnose se na: moguće pojmovno određenje preduzetnika u sportu i bitne elemente, koji čine taj pojam; delatnosti koje mogu da obavlaju sportski preduzetnici i uslove koje u vezi sa tim moraju da ispune; evidenciju i registraciju sportskih preduzetnika.
Apart from legal entities, sports business operators may also be individuals, in the capacity of entrepreneurs. Author analyzes various terms used in comparative law and practice to designate these persons by pointing out the most preferrable solution. In addition, the article elaborates the specific rules that clearly differentiate sports entrepreneurs from other business operators. Those rules are particularly related to: possible conceptual designation of sports entrepreneurs and related constituent elements; business activities that can be performed by sports entrepreneurs and respective conditions that need to be fullfiled; records and registration of sports entrepreneurs.
Od Deklaracije o specifičnostima sporta i njegovoj društvenoj funkciji iz 2000. godine, pa preko Bele knjige o sportu iz 2007. godine i najnovijih dokumenata koji su doneti na nivou EU, u koje ...spadaju Zaključci o gospodarskoj dimenziji sporta i njegovim društveno-gospodarskim koristima ili Mišljenje Evropskog odbora regija o uključivanju sporta u program EU za razdoblje nakon 2020. godine, ističe se uloga i potreba jačanja društvene i gospodarske dimenzije sporta. U vezi sa tim ukazuje se da je sport: gospodarski pokretač rasta u smislu efekata koje ima na dodatnu vrednost, bruto domaći proizvod i kupovnu moć; međusektorski fenomen koji može bitno da utiče na stanje javnog zdravlja, regionalni razvoj i turizam; sektor u kome se pojavljuju brojne inovacije, u cilju postizanja boljih rezultata ili sprečavanja ozleda, pri čemu se one često prenose na druge sektore i tako putem roba ili usluga postaju dostupne drugim korisnicima, odnosno potrošačima (u ovom slučaju sportske inovacije služe kao platforma za pokretanje i razvoj novih proizvoda i usluga, odnosno kao činilac od značaja za izvoz i gospodarski rast). U radu su izloženi elementi društvene dimenzije sporta, kao i direktni i indirektni efekti sporta na gospodarski rast.
The role of sport and the need to strengthen the social and economic dimension of sport has been emphasized in numerous documents adopted at the EU level, starting with the Declaration on the specific characteristics of sport and its social function in Europe which was adopted in 2000, through the White Paper on Sport (2007/2261(INI)) and the latest EU documents including Conclusions on the economic dimensions of sport and its socio-economic benefits or Opinion of the European Committee of the Regions — Mainstreaming sport into the EU agenda post-2020. In this regard, it is pointed out that sport represents: an economic driver of growth in terms of the effects it has on the added value; gross domestic product and purchasing power; cross-sectoral phenomenon that can significantly affect the state of public health, regional development and tourism; a sector in which numerous innovations appear in order to achieve better results or to prevent injuries, whereby they are often transferred to other sectors and thus become available to other users or consumers through goods or services (in this case, sports innovations serve as a platform for launching and the development of new products and services, or as a factor of importance for exports and economic growth). The paper presents elements of the social dimension of sport, as well as the direct and indirect effects of sports on economic growth.
Sports commercial associations Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
06/2010, Letnik:
47, Številka:
2
Conference Proceeding, Journal Article
Recenzirano
Odprti dostop
Besides the associations and institutions, sports commercial associations represent one of the organizational forms of sports organizations. They appear in recent time as a result of the need to ...ensure profitable performing of sports activities.
Sports commercial associations can be established by the act of foundation or reorganization. According to the solutions which are accepted in some countries, these associations are established in the cases when: 1) a sports organization has a professional status, 2) it performs sports activities involving participation in sports competitions, 3) it has an income that exceeds certain scopes. The reorganization takes place when 1) the conditions are met for initiating a bankruptcy procedure in the sports association (the model proposed in RH) or 2) after the completion of the privatization procedure (the model proposed in RS). These associations, as specialized commercial associations, are governed by many protective regulations that ensure the survival and development of sports and sports clubs within the boundaries of good and ethical commercial practices.
Finansiranje sporta i sponzorstvo Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
05/2019, Letnik:
56, Številka:
2
Journal Article
Recenzirano
Odprti dostop
Sponsorship, especially when it comes to professional sports, has a special significance for financing this kind of sporting activities. Namely, sponsorship is in the function of efficient ...satisfaction of sponsor's interests, which is reflected in maximization of his presence and public recognition through the interconnection with the carrier of some sporting content. At the same time, thanks to sponsorship, sponsored party acquire the ability to achieve better and more prestigious results than others. Since sponsorship has its own specificities, which clearly distinguish it from other contractual relationships, author pointed out: the concept of sports sponsorship; the importance of the sponsored party’s image and the right to use the image, which the sponsor acquires upon conclusion of the contract; the relationship between individual and collective image; limitations for establishing and implementing sponsorship.
Sponzorstvo, posebno kada se radi o profesionalnom sportu, ima naročit značaj za finansiranje te vrste sportskih aktivnosti. Razlog tome je što se uz pomoć sponzorstva na efikasan način zadovoljavaju interesi sponzora da se kroz povezivanje sa nosiocem nekog sportskog sadržaja maksimalno poveća njegova prisutnost i prepoznatljivost u javnosti. Istovremeno, zahvaljujući sponzorstvu, sponzorisani stiče mogućnost da postiže bolje i prestižnije rezultate u odnosu na druge. S obzirom da sponzorstvo ima svoje specifičnosti, koje ga jasno odvajaju od drugih ugovornih odnosa, u radu je najpre određen pojam sportskog sponzorstva, a potom je ukazano na značaj imidža sponzorisanog i pravo korišćenja imidža, koje zaključenjem ugovora stiče sponzor, na odnos između individualnog i kolektivnog imidža, i na kraju na ograničenja u pogledu mogućnosti zasnivanja i realizacije sponzorstva.
Top sport Mićović, Miodrag
Zbornik radova Pravnog fakulteta u Splitu,
04/2018, Letnik:
55, Številka:
2
Journal Article, Paper
Recenzirano
Odprti dostop
The concept of high-level sport, which is based on providing support to achieve top results, began to develop in the second half of the last century. In some countries, high-level sport is based on ...the financial support that the state provides to top-class athletes, while others combine financial support with other measures to facilitate athletes engaged in sports or other related activities. In this regard, article deals with the issues concerning: the basic principles of high-level sport; conditions for acquiring the status of top-class athlete; effects resulting from the status of top-class athlete; the basis for the loss of rights of top-class athlete.
Koncept vrhunskog sporta, koji se zasniva na pružanju podrške radi postizanja vrhunskih rezultata, počeo je da se razvija u drugoj polovini prošlog veka. U nekim zemljama, on se temelji na novčanoj podršci koju država pruža vrhunskim sportistima, dok se u drugim, pored finansijske podrške, primenjuju i druge mere koje treba da olakšaju sportistima bavljenje sportom, kao i drugim aktivnostima. U vezi sa tim u članku su izložena pitanja koja se tiču: osnova na kojima se zasniva vrhunski sport; uslova koje treba ispuniti kako bi se stekao status vrhunskog sportiste; efekata koji nastaju dobijanjem statusa vrhunskog sportiste; osnova za gubitak prava koja proističu iz statusa vrhunskog sportiste.
PDF
