353 KB67 KB201320252017Cvetko, Žigaštevilka:2letnik:43str. 296-316ISSN:0353-6521COBISSID_HOST:4359624URN:URN:NBN:SI:doc-WODLILDAslIUS SOFTWAREPodjetje in deloauditcorporate group lawde facto groupenforcement of claimsgospodarske družbegospodarsko pravokoncernikoncernsko pravoliability for damagesliability of the dominant companyodškodninska odgovornostpovezane družbeprimerjalno pravoprotection of creditorsprotection of external shareholdersrevizijaspecial auditsubsidiarity reportuveljavljanje zahtevkovvarstvo upnikovOdgovornost obvladujoče družbe pri dejanskih koncernih - primerjalno|This article covers the liability of the dominant company in a de facto group. The Act Amending the Slovenian Companies Act - (ZGD-1l) introduced changes to the field of liability in a de facto group. The author discusses the suitability of the arrangement before and after the implementation of the ZGD-1I Act and compares it to the German arrangement with the German Stock Corporation Act. A de facto group is presented first as one of the forms of affiliated companies, followed by the presentation of all of the institutes arranging protection in a de facto group. The article extensively presents the subsidiarity report and the related audit and special audit of the corporate group law, which represents the basis for further claims. The novelty in the field of liability of the dominant company are special institutes of corporate group law, which were arranged analogous to the general rules of corporate law before the ZGD-1I. However, the ZGD-1I arranged them as independent institutes in accordance with the corporate group law.. The author presents in detail all of the claims addressed to the dominant company as a consequence of liability for damages. At the end of the article, the author provides his views on the changes introduced by the new arrangement and provides his assessment thereofPrispevek obravnava odgovornost obvladujoče družbe v dejanskem koncernu. Novela Zakona o gospodarskih družbah (ZGD-1I) je prinesla spremembe na področje odgovornosti v dejanskem koncernu. Avtor tako obravnava ustreznost ureditve pred sprejemom novele ZGD-1I in po njem ter jo primerja z nemško ureditvijo v Zakonu o delnicah. Najprej je predstavljen dejanski koncern kot ena od oblik povezanih družb, v nadaljevanju pa so obravnavani vsi instituti, ki urejajo varstvo v dejanskem koncernu. Obsežneje so predstavljeni poročilo o odvisnosti in z njim povezana revizija ter koncernska posebna revizija, ki je podlaga za nadaljnje zahtevke. Novost na področju odgovornosti obvladujoče družbe so specialni instituti koncernskega prava, ki so bili pred novelo urejeni analogno s splošnimi pravili korporacijskega prava; novela pa jih je uredila kot samostojne institute koncernskega prava. Podrobneje so obravnavani tudi vsi zahtevki, naslovljeni na obvladujočo družbo kot posledica odškodninske odgovornosti. Na koncu prispevka se avtor opredeli do sprememb, ki jih prinaša nova ureditev, in poda njeno ocenoTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia