Pojam i pravna priroda prekogranične konverzije

Abstract

Ovaj rad definiše prekogranične konverzije kao promenu registrovanog (i stvarnog) sedišta uz promenu merodavnog prava kojim se uređuju statusna pitanja društva. Pravi se razlika između pojmova konverzije i promene sedišta društva i drugih prekograničnih postupaka. Naročita pažnja je posvećena utvrđivanju da li je termin konverzija, kojim se u nacionalnom pravu označava promena pravne forme društva, prikladan za ovaj prekogranični postupak. Njegovo najznačajnije obeležje predstavlja pravni kontinuitet, te isto društvo nastavlja da postoji u odgovarajućoj formi nacionalnog prava nakon uspešne prekogranične konverzije. S obzirom na to da ista pravna priroda leži u osnovi prekograničnih i nacionalnih konverzija u većini evropskih prava, opravdano je prihvatiti da se radi o bliskim institutima. U odsustvu posebnih pravila, na postupak prekogranične konverzije moguće je primeniti nacionalna pravila o konverzijama.

Cross-border conversion is a term increasingly used for a procedure where one company changes its registered (and real) seat while changing its applicable corporate law. The difference between conversion and transfer of a companies' seat is analyzed, as well as other similar cross-border transformations. The paper examines whether cross-border conversion can be considered as a change of company's form, with the appropriate application of national provisions on conversions. The analysis shows that the most important aspect of cross-border conversion is legal continuity. The change of legal form prescribed by the new applicable legislation following the cross-border conversion does not result in loss of legal personality; to the contrary, the company that existed before is the same as the one continuing to operate after the conversion. Having in mind that legal continuity is generally adopted in prevalent number of European company laws in the case of cross-border and national conversions, it can be concluded that they have the same legal nature. Therefore, cross-border conversions can be regulated by application of national provisions on conversion procedures, as well as protection of rights of certain stakeholders. However, it would be preferable if additional regulation on cross-border conversions would define and coordinate applicable laws and introduce special provisions for the protection of interested persons, as this would greatly contribute to both efficiency of cross-border conversions and overall legal certainty.