365 KB51 KB201320252014Kocbek, Marijanletnik:40številka:6/7str. 1266-1282ISSN:0353-6521COBISSID:4763691URN:URN:NBN:SI:doc-9TCBFS4OslIUS SOFTWAREPodjetje in delogospodarske družbemanagementodgovornostpravna ureditevračunovodstvoupravljanjevodenjePredlogi za spremembe Zakona o gospodarskih družbah - novela ZGD-1I|The author discusses some of the proposals for the latest changes to the Slovenian Companies Act, the amendment ZGD-1I. The Ministry in charge of the amendment preparation gave a public call to professional audience to hand in proposals regarding the changes to the law. The main reason for the change in the law is the implementation of the new EU directives in the field of balance sheet and accounting rules, which combines the existing fourth and seventh Directive. In addition, the relatively extensive amendment will bring some other changes regarding the foundation and operation of companies, particularly in terms of increased efficiency in proceedings as well as towards greater protection of minority shareholders and creditors. The author specifically addresses some of the proposals relating to damage liability of the management and supervisory bodies and the operation of affiliated companies within the law of concern of companiesAvtor obravnava nekatere predloge za najnovejše spremembe Zakona o gospodarskih družbah v noveli ZGD-1I. Pristojno ministrstvo, ki pripravlja zakon, je strokovno javnost pozvalo k predlogom sprememb. Osnovni razlog za spremembe zakona je implementacija nove, združene direktive EU s področja bilančnega in računovodskega prava, ki združuje dosedanjo četrto, bilančno in sedmo direktivo. Poleg uskladitve z direktivo pa bo razmeroma obsežna sprememba zakona prinesla že nekatere druge spremembe pri ustanavljanju in poslovanju gospodarskih družb, predvsem v smislu večje učinkovitosti postopkov ter v smeri večjega varstva manjšinskih delničarjev in upnikov. Avtor posebej obravnava nekatere predloge, ki se nanašajo na odškodninsko odgovornost organov vodenja in nadzora ter na poslovanje povezanih družb v okviru koncernskega pravaTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia