{"?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-5BCSO547/9fa19fffa92c-215-7dbd524-ff0-2954a49/PDF","dcterms:extent":"148 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-5BCSO547/ff2294fd-f9f5-4a0b-9a2a-d2c95f197514/TEXT","dcterms:extent":"44 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-5BCSO547","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2022","dc:creator":"Ilovar Gradišar, Sonja","dc:format":[{"@xml:lang":"sl","#text":"letnik:48"},{"@xml:lang":"sl","#text":"številka:5"},{"@xml:lang":"sl","#text":"str. 716-731"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:125159427","URN:URN:NBN:SI:doc-5BCSO547"],"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":"affiliated companies"},{"@xml:lang":"sl","#text":"dejanski koncern"},{"@xml:lang":"en","#text":"factual concerns"},{"@xml:lang":"sl","#text":"posebna koncernska revizija"},{"@xml:lang":"sl","#text":"povezane osebe"},{"@xml:lang":"en","#text":"special concern audit"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Posebna koncernska revizija|"},"dc:description":[{"@xml:lang":"sl","#text":"The article examines the court appointment of a special auditor for the examination of business relationships between affiliated companies. This special type of audit was introduced by the amendment to the Companies Act ZGD-1I in 2015. It mainly focuses on the conditions for the appointment of a special concern audit, which are defined in the law by a general clause. The latter must be filled with judicial practice, which has not yet been established in this area. In the article, the author presents open questions in the use of this legal institute and possible solutions"},{"@xml:lang":"sl","#text":"V prispevku je obravnavano sodno imenovanje posebne revizije za preveritev poslovnih razmerij med povezanimi osebami. To posebno vrsto revizije je uvedla novela Zakona o gospodarskih družbah ZGD-1I iz leta 2015. Predvsem se osredotoča na pogoje za imenovanje posebnega koncernskega revizorja, ki so v zakonu opredeljeni z generalno klavzulo. To mora z vsebino napolniti sodna praksa, ki pa se na tem področju šele razvija. Avtorica v prispevku predstavi odprta vprašanja pri uporabi tega pravnega instituta in možne rešitve. Ključne besede: povezane osebe, dejanski koncern, posebna koncernska revizija"}],"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-5BCSO547","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-5BCSO547"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-5BCSO547/9fa19fffa92c-215-7dbd524-ff0-2954a49/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-5BCSO547/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-5BCSO547"}}}}