Povezana lica u poslovnom pravu
Related parties in business law
Апстракт
Povezana lica predstavljaju aktuelnu temu u oblasti poslovnog prava. Definisana su različito u više zakona kojima je ta oblast uređena. U ovom radu analizirana su povezana lica u kompanijskom pravu (opšta i posebna pravila), računovodstvenom pravu (imajući u vidu uticaj na kompanijsko pravo), pravu tržišta kapitala, stečajnom pravu i pravu preuzimanja. Autor zaključuje da zakonska rešenja nisu usatašena ni smisaono ni terminološki. Ne osporavajući potrebu da povezana lica budu posebno definisana u zakonima kojima se regulišu specijalizovana društva (banke, investicioni fondovi, društva za osturanje), autor se zalaže za sistemski pristup ovom pitanju i načelno jedinstveno definisanje povezanih lica. Na kraju, autor analizira i odGovornost povezanih lica u kontekstu instituta kompanijskopravnih dužnosti.
The concept of related parties represents current topic in the field of business law. Related parties are defined differently in several acts which regulate that area. In this article, the author analyzes different notions of related parties, specifically in company law (general and specific rules), accountancy law (considering the influence on company law), capital market law, bankruptcy law and takeover law. The author concludes that the legislative solutions are not harmonized in terms of their meaning and terminology. Without denying the need for special regulation of related parties in the laws governing specialized companies (banks, investment companies, insurance companies), the author calls for a systematic approach to this issue and generally unique definition of related parties. Finally, the author analyzes the liability of related parties with regards to company law duties.
Кључне речи:
povezana lica / poslovi sa povezanim licima / odgovornost povezanih lica / blisko povezana lica / related parties / related parties transaction / liability of related parties / associatesИзвор:
Pravo i privreda, 2015, 53, 10-12, 19-39Издавач:
- Udruženje pravnika u privredi Srbije, Beograd
Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Lepetić, Jelena PY - 2015 UR - https://ralf.ius.bg.ac.rs/handle/123456789/867 AB - Povezana lica predstavljaju aktuelnu temu u oblasti poslovnog prava. Definisana su različito u više zakona kojima je ta oblast uređena. U ovom radu analizirana su povezana lica u kompanijskom pravu (opšta i posebna pravila), računovodstvenom pravu (imajući u vidu uticaj na kompanijsko pravo), pravu tržišta kapitala, stečajnom pravu i pravu preuzimanja. Autor zaključuje da zakonska rešenja nisu usatašena ni smisaono ni terminološki. Ne osporavajući potrebu da povezana lica budu posebno definisana u zakonima kojima se regulišu specijalizovana društva (banke, investicioni fondovi, društva za osturanje), autor se zalaže za sistemski pristup ovom pitanju i načelno jedinstveno definisanje povezanih lica. Na kraju, autor analizira i odGovornost povezanih lica u kontekstu instituta kompanijskopravnih dužnosti. AB - The concept of related parties represents current topic in the field of business law. Related parties are defined differently in several acts which regulate that area. In this article, the author analyzes different notions of related parties, specifically in company law (general and specific rules), accountancy law (considering the influence on company law), capital market law, bankruptcy law and takeover law. The author concludes that the legislative solutions are not harmonized in terms of their meaning and terminology. Without denying the need for special regulation of related parties in the laws governing specialized companies (banks, investment companies, insurance companies), the author calls for a systematic approach to this issue and generally unique definition of related parties. Finally, the author analyzes the liability of related parties with regards to company law duties. PB - Udruženje pravnika u privredi Srbije, Beograd T2 - Pravo i privreda T1 - Povezana lica u poslovnom pravu T1 - Related parties in business law EP - 39 IS - 10-12 SP - 19 VL - 53 UR - conv_2166 ER -
@article{ author = "Lepetić, Jelena", year = "2015", abstract = "Povezana lica predstavljaju aktuelnu temu u oblasti poslovnog prava. Definisana su različito u više zakona kojima je ta oblast uređena. U ovom radu analizirana su povezana lica u kompanijskom pravu (opšta i posebna pravila), računovodstvenom pravu (imajući u vidu uticaj na kompanijsko pravo), pravu tržišta kapitala, stečajnom pravu i pravu preuzimanja. Autor zaključuje da zakonska rešenja nisu usatašena ni smisaono ni terminološki. Ne osporavajući potrebu da povezana lica budu posebno definisana u zakonima kojima se regulišu specijalizovana društva (banke, investicioni fondovi, društva za osturanje), autor se zalaže za sistemski pristup ovom pitanju i načelno jedinstveno definisanje povezanih lica. Na kraju, autor analizira i odGovornost povezanih lica u kontekstu instituta kompanijskopravnih dužnosti., The concept of related parties represents current topic in the field of business law. Related parties are defined differently in several acts which regulate that area. In this article, the author analyzes different notions of related parties, specifically in company law (general and specific rules), accountancy law (considering the influence on company law), capital market law, bankruptcy law and takeover law. The author concludes that the legislative solutions are not harmonized in terms of their meaning and terminology. Without denying the need for special regulation of related parties in the laws governing specialized companies (banks, investment companies, insurance companies), the author calls for a systematic approach to this issue and generally unique definition of related parties. Finally, the author analyzes the liability of related parties with regards to company law duties.", publisher = "Udruženje pravnika u privredi Srbije, Beograd", journal = "Pravo i privreda", title = "Povezana lica u poslovnom pravu, Related parties in business law", pages = "39-19", number = "10-12", volume = "53", url = "conv_2166" }
Lepetić, J.. (2015). Povezana lica u poslovnom pravu. in Pravo i privreda Udruženje pravnika u privredi Srbije, Beograd., 53(10-12), 19-39. conv_2166
Lepetić J. Povezana lica u poslovnom pravu. in Pravo i privreda. 2015;53(10-12):19-39. conv_2166 .
Lepetić, Jelena, "Povezana lica u poslovnom pravu" in Pravo i privreda, 53, no. 10-12 (2015):19-39, conv_2166 .