{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-MQGAWCVJ/191839c8-def0-4986-bf7c-26e048c0002c/PDF","dcterms:extent":"158 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-MQGAWCVJ/8def9780-8e18-418a-8854-95f3ca11bdef/TEXT","dcterms:extent":"40 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2026","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-MQGAWCVJ","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2026","dc:creator":"Podgorelec, Peter","dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:52"},{"@xml:lang":"sl","#text":"str. 445-459"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:285307139","URN:URN:NBN:SI:doc-MQGAWCVJ"],"dc:language":"sl","dc:publisher":[{"@xml:lang":"sl","#text":"Gospodarski vestnik"},{"@xml:lang":"sl","#text":"Inštitut za delo pri Pravni fakulteti"},{"@xml:lang":"sl","#text":"Zveza Društev pravnikov v gospodarstvu Slovenije"}],"dc:subject":[{"@xml:lang":"en","#text":"companies"},{"@xml:lang":"sl","#text":"dolžnosti uprave"},{"@xml:lang":"en","#text":"duties of the management board"},{"@xml:lang":"en","#text":"general meeting"},{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"en","#text":"legal restrictions"},{"@xml:lang":"sl","#text":"posebna revizija"},{"@xml:lang":"sl","#text":"skupščina"},{"@xml:lang":"en","#text":"special audit"},{"@xml:lang":"sl","#text":"zakonske omejitve"}],"dcterms:temporal":{"@rdf:resource":"2013-2026"},"dc:title":{"@xml:lang":"sl","#text":"Skupščinsko imenovanje posebnega revizorja po ZGD-1|"},"dc:description":[{"@xml:lang":"sl","#text":"In this article, the author discusses a special audit ordered by the shareholders’ meeting pursuant to the first paragraph of Article 318 of the Companies Act (ZGD-1). In the author’s view, the statutory requirement that the subject of a special audit may only concern the conduct of specific transactions implies not only that the subject must be defined with sufficient precision, but also that the subject of the special audit may not constitute a major part of the company’s operations. Even in the case of incorporation, only individual procedures or circumstances within the context of the incorporation may be the subject of a special audit, and not the incorporation as a whole. A resolution of the general meeting that violates statutory limitations is void. If the management receives a request to convene a general meeting at which a decision would be made on the subject of a special audit that is contrary to statutory restrictions, it is not obligated to comply with this request. The same applies to a request to add an additional item to the agenda of a general meeting that has already been convened"},{"@xml:lang":"sl","#text":"Avtor v prispevku obravnava posebno revizijo, ki jo na podlagi prvega odstavka 318. člena Zakona o gospodarskih družbah (ZGD-1) odredi skupščina delničarjev. Po avtorjevem mnenju iz zakonske zahteve, da je lahko predmet posebne revizije le vodenje posameznih poslov, ne izhaja le to, da mora biti predmet dovolj določno opredeljen, ampak tudi to, da predmet posebne revizije ne sme biti večji del poslovanja družbe. Tudi pri ustanovitvi so lahko predmet posebne revizije le posamezni postopki ali okoliščine v okviru ustanovitve in ne ustanovitev v celoti. Sklep skupščine, s katerim se kršijo zakonske omejitve, je izpodbojen. Če uprava prejme zahtevo za sklic skupščine, na kateri naj bi se odločalo o predmetu posebne revizije, ki je v nasprotju z zakonskimi omejitvami, tej zahtevi ni dolžna slediti. Enako velja za zahtevo za uvrstitev dodatne točke na dnevni red že sklicane skupščine"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-MQGAWCVJ","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-MQGAWCVJ"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-MQGAWCVJ/191839c8-def0-4986-bf7c-26e048c0002c/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-MQGAWCVJ/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-MQGAWCVJ"}}}}