Povezana lica u poslovnom pravu

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.