Faculty of Economics and Business, Maribor (EPF)
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Prikrita vplačila kapitala - premoženjski vložki kot podlaga povečanja premoženja družbeJovanovič, Dušan, 1971- ; Bratina, Miha, 1986-V prispevku avtorja predstavita zanimivo pravno vprašanje kot inverzno sliko prikritih izplačil dobička/vložka (verdeckte Gewinnausschüttung), ki dejansko pomeni povečanje (in ne zmanjšanje) ... premoženja družbe. To ni nujno izpeljano na formalne načine povečanja kapitala družbe z vložki, ki so denarne ali stvarne narave. A contrario lahko povečamo premoženje družbe tudi s t. i. prikritimi vplačili kapitala, ki lahko imajo zaradi "prikritosti" nekaj težav v bilančnem, predvsem pa v davčnem in računovodskem pogledu. Tudi ti vložki so lahko denarne ali stvarne narave, pomenijo pa dejansko povečanje premoženja družbe, ki je koristno za upnike, vendar ima kljub svoji prikritosti lahko pozitivne posledice tudi za davčne organe. Avtorja postavita v ospredje primerljiv pravni pogled na navedeni korporacijski institut v nemški zakonodaji in praksi, ki bi lahko imel smiselno enak pomen in pravne posledice tudi v Sloveniji, s svojo umestitvijo in uporabo bi pomembno prispeval k poslovni praksi gospodarskih subjektov in njenih deležnikov, hkrati bi pomenil koristen napotek pri davčni obravnavi.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Vol. 47, št. 5, 2021, str. 673-686)Type of material - article, component partPublish date - 2021Language - slovenianCOBISS.SI-ID - 74856963
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (Vol. 47, št. 5, 2021, str. 673-686)
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Database name | Field | Year |
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Jovanovič, Dušan, 1971- | 16215 |
Bratina, Miha, 1986- | ![]() |
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