128 KB35 KB201320252021Podgorelec, Peterletnik:47številka:6/7str. 974-984ISSN:0353-6521COBISSID_HOST:83491843URN:URN:NBN:SI:doc-1H7LXTL4slLexperaPodjetje in deloapproval of transactionsDirective 2017/828Direktiva 2017/828implementacijaimplementationobjava podatkov o posluodobritev poslaposli s povezanimi strankamipublication of transaction datarelated party transactionsSklepanje pravnih poslov s povezanimi strankami|One of the important novelties introduced by Directive 2017/828 is also the arrangement of transactions with related parties through the approval and publication of transaction data as protectionist instruments. With the amendment to the Companies Act (ZGD-1K), a stricter arrangement of transactions with the members of management or supervisory bodies and procurators, and persons associated with them, is provided for, whereby this arrangement - with the exception of the publication of transaction data - is also extended to unlisted public limited companies and middle-sized and large private limited companies. As the body that makes decisions on the approval of a transaction, the supervisory or administrative board is envisaged, which is in line with the principle of adequacy of the body. Furthermore, the amendment to the Companies Act (ZGD-1K) also provides for a special arrangement of the consultancy contract with the members of the supervisory body and modification of the arrangement of the employment contractEna pomembnih novosti, ki jih prinaša Direktiva 2017/828, je ureditev poslov s povezanimi strankami z odobritvijo in javno objavo podatkov o poslu kot zaščitnima instrumentoma. Z novelo ZGD-1K je v Zakonu o gospodarskih družbah predvidena strožja ureditev za posle s člani organov vodenja ali nadzora in prokuriste ter z njimi povezane osebe, ta ureditev pa se - z izjemo javne objave podatkov o poslu - razširi še na nejavne delniške družbe ter na srednje in velike družbe z omejeno odgovornostjo. Kot organ, ki odloča o odobritvi posla, je predviden nadzorni svet oziroma upravni odbor, kar je v skladu z načelom adekvatnosti organa. Ob tem je z novelo ZGD-1K predvidena še posebna ureditev pogodbe o svetovanju s člani organa nadzora in modifikacija ureditve pogodbe o opravljanju funkcijeTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia