Arhiv člankov Arhiv člankov
English version
 
PRELISTAJ

letnik 2019, številka 8, 1. 12. 2019
> Kazalo

NA NASLOVNICI

Davčna obravnava transakcij z lastnimi poslovnimi deleži

Aleksander Mavko

Povzetek: Prispevek je odziv na stališče Finančne uprave RS, po katerem naj bi se transakcije z lastnimi poslovnimi deleži davčno obravnavale kot prikrito izplačilo dobička oziroma kot zloraba predpisov. Prispevek z navedbo relevantnih predpisov in sodne prakse sistematično pojasni splošne predpostavke, ki morajo biti izpolnjene, da je posamezno transakcijo z lastnimi poslovnimi deleži mogoče šteti za prikrito izplačilo dobička oziroma za zlorabo predpisov.


Ključne besede: lastni poslovni deleži, prikrito izplačilo dobička, zloraba predpisov

Title: Tax Treatment of Transactions with Own Shares


Abstract: The article represents the response to the position statement of the Financial Administration of the Republic of Slovenia, according to which transactions with own shares should be treated as hidden profit distribution or abuse of regulations. By stating the relevant regulations and case law, the article systematically clarifies the conditional general assumptions for an individual transaction with own shares being treated as a hidden profit distribution or abuse of regulations.


Keywords: own shares, hidden profit distribution, abuse of regulations

Odgovornost pravnih oseb za kazniva dejanja - zakonska ureditev in aktualne dileme

Miha Šepec

Povzetek: Kazenskopravna teorija se je dolgo izogibala ureditvi kazenske odgovornosti pravnih oseb. Te naj namreč ne bi bile sposobne oblikovati lastne volje in občutka krivde, zaradi česar naj kazenskopravna represija ne bi bila upravičena. A vendar je danes vpliv, ki ga imajo pravne osebe na naše življenje, preprosto prevelik, da bi si kazensko pravo lahko privoščilo popolno ignoriranje pravnih oseb in da bi še vedno sledilo načelu societas delinquere non potest. Kazensko pravo ima torej zahtevno nalogo, da povsem jasno določi temelje odgovornosti pravnih oseb in fizičnih oseb, ki delujejo v imenu, na račun ali v korist pravnih oseb. Kazenski zakonik je podrobno ureditev teh temeljev prepustil Zakonu o odgovornosti pravnih oseb za kazniva dejanja, kar je edina izjema od koncepta enotnosti Kazenskega zakonika v našem pravnem sistemu. Poleg obravnave odnosov med temeljnim in stranskim zakonom se v prispevku ukvarjamo tudi z aktualnimi dilemami pravne teorije in sodne prakse. Te so predvsem, kako je razumljen koncept krivde pri odgovornosti pravne osebe, kako obravnavati prispevke vodstvenih in nadzornih organov ter delavcev pravne osebe h kaznivemu dejanju in kakšna je usoda sporazuma o priznanju krivde v primeru, ko priznanje kaznivega dejanja poda pravna oseba.

Ključne besede: odgovornost pravne osebe, kaznivo dejanje, krivda, vodstveni organi, nadzorni organi, sporazum o priznanju krivde

Title: Liability of Legal Persons for Criminal Offences - Legislation and Current Dilemmas

Abstract: Criminal law theory has been avoiding the regulation of criminal liability of legal persons for a long time. Legal persons are not capable of forming their own will and sense of guilt, which would justify criminal repression. And yet, today, the influence that legal persons have on our lives is simply too great that criminal law could afford to ignore legal persons altogether and still follow the principle of societas delinquere non potest. Criminal law therefore has a difficult task of carefully and clearly defining the basis of liability of legal persons and natural persons acting on behalf of or for the benefit of legal persons. The Criminal Code left the detailed regulation of these grounds to the Liability of Legal Persons for Criminal Offences Act, which is the only exception to the concept of the unity of the Criminal Code in Slovenian legal system. In addition to discussing the relationship between these two acts, the paper also examines current dilemmas of legal theory and case law. These are, in particular, how the concept of guilt regarding the responsibility of a legal person is understood, how the contributions of management, supervisory bodies, and employees of a legal person to a crime are dealt with, and how to define a plea bargain agreement when the one confessing to a crime is a legal person.

Keywords: liability of a legal person, criminal offence, guilt, governing bodies, supervisory authorities, plea agreement

Kriptovalute (kriptožetoni, tokens) v zasebnem pravu in v izvršilnem postopku

Jorg Sladič

Povzetek: Članek analizira pravni položaj bitcoinov in kriptovalut v zasebnem pravu in v izvršilnih postopkih. Predstavi tudi gospodarske vrste kriptožetonov. Kriptovalute niso zakonita plačilna sredstva oziroma denar v pravnem smislu. Kriptožetoni se delijo na vgrajene (native tokens) kriptožetone, kot so kriptovalute (bitcoin), in nevgrajene (non-native) kriptožetone. Vgrajenih kriptožetonov ne moremo klasificirati v pravnem redu, gre za pravno neznane predmete, ki niso ne stvari, ne denar, ne terjatve, saj ne obstaja izdajatelj ali pa dolžnik, ki bi imel svojo vrednost. Nevgrajeni kriptožetoni pa v slovenskem pravu tudi niso stvari oziroma denar. So pa relativne pravice, kjer je dolžnik znan, lahko se jih prenaša, so standardizirani (vrstni) in se z njimi lahko trguje na sekundarnem trgu. Brez težav se jih lahko opredeli kot vrednostne papirje v smislu direktive MiFID II, vendar v Sloveniji niso obravnavani kot nematerializirani vrednostni papirji. Članek analizira tudi razpolaganje s kriptožetoni ter njihov položaj v izvršilnem in stečajnem postopku. Analizirana so vprašanja izvršbe za izterjavo denarne terjatve, za uveljavitev nedenarne terjatve ter vprašanja izločitvene in ločitvene pravice v zvezi s kriptožetoni in kriptovalutami.

Ključne besede: kriptožetoni, bitcoini, zasebno pravo, žetoni, vgrajeni žetoni (native tokens), nevgrajeni žetoni (non-native tokens), denar, zakonito plačilno sredstvo, stvar, terjatev, vrednostni papir, upnik, dolžnik, izvršba za plačilo denarne terjatve, izvršba za uveljavitev nedenarne terjatve, stečajna masa, izločitvena pravica, ločitvena pravica

Title: Cryptocurrencies (Cryptocurrency Tokens) in Private Law and Enforcement Proceedings

Abstract: The article examines in the legal status of bitcoins and cryptocurrencies in private law and in various enforcement proceedings. The article gives an overview of major economic types of tokens. Cryptocurrencies are not legal tender and a means of payments in legal terms. Cryptocurrencies are also divided into native tokens, such as cryptocurrencies (Bitcoins), and non-native tokens. Native tokens cannot be legally classified, they are legally unknown objects, and are neither assets within the meaning of Slovenian property law nor currency nor claims, since there is no issuer or debtor, yet they have their market value. Non-native tokens are not assets or currency in Slovenian law. However, there are relative rights with a known debtor, which can be transferred, they are standardised (peer) and can be traded on the secondary market. They can easily be classified as securities within the meaning of the MiFID II Directive, but they are not dematerialized securities in Slovenia. The article then analyses the transfer of tokens and their position in enforcement and bankruptcy proceedings. Questions of enforcement proceedings ad solvendam pecuniam and ad praestandum factum are assessed. As far as collective insolvency proceedings are concerned, questions of right of segregation from the bankrupt's estate and of the right of separation for preferential satisfaction are assessed.

Keywords: cryptocurrency, Bitcoins, private law, tokens - native tokens, non native tokens, currency, means of payment, property, claim, securities, obligor, obligee, enforcement ad solvendam pecuniam, enforcement ad praestandum factum, bankrupt's estate, right of segregation from the bankrupt's estate, right separation for preferential satisfaction

Diskriminatornost kriterijev za izplačilo nagrade za poslovno uspešnost

Iris Pensa

Povzetek: Avtorica v prispevku uvodoma ugotavlja, da čeprav mednarodni in tudi domači normativni okviri že več desetletij prepovedujejo diskriminacijo na delovnem mestu in čeprav že več desetletij velja načelo plačne enakopravnosti žensk in moških, razlike v plačilu žensk in moških še vedno obstajajo. Poleg družbenih razlogov za obstoj plačne neenakopravnosti je ta tudi posledica prepovedane plačne diskriminacije. Avtorica se v nadaljevanju osredotoči na nagrado za poslovno uspešnost ter predvsem kriterije in merila za izplačilo. Od uvedbe davčno ugodnejše obravnave dela plače iz naslova nagrade za poslovno uspešnost se namreč vse več delodajalcev odloča za sprejem internih aktov, v katerih določijo merila za njeno izplačilo. Tu pri večini velja zmotno prepričanje, da lahko delodajalec določi kakršnekoli kriterije, saj gre za prostovoljno dodatno izplačilo delavcem. Avtorica opozarja, da je treba pri določitvi kriterijev upoštevati pravila protidiskriminacijskega prava, vključno s konceptom posredne diskriminacije. Če ta niso ustrezno upoštevana, se lahko ob izplačilu nagrade za poslovno uspešnost krši načelo enakega plačila žensk in moških ali pa manj ugodno obravnava nekatere zaposlene z določeno osebno okoliščino v primerjavi s tistimi, ki te osebne okoliščine nimajo. Če so kriteriji za izplačilo nagrade za poslovno uspešnost diskriminatorni, so delodajalci lahko odškodninsko odgovorni delavcem. Če pa je posledica kriterijev prepovedana plačna diskriminacija, to lahko pomeni celo neveljavnost določenih kriterijev. Avtorica zaključuje, da se je treba pripravi kriterijev za izplačilo nagrade za poslovno uspešnost posvetiti z ustrezno skrbnostjo.

Ključne besede: diskriminacija, posredna diskriminacija, plačna diskriminacija, načelo enakega plačila žensk in moških, nagrada za poslovno uspešnost

Title: Discrimination of Criteria for Payment of Performance Bonuses

Abstract: The author's initial observation in the article is that even though international and even domestic normative frameworks have prohibited workplace discrimination for several decades, and that the principle of equal pay for men and women has been in place for decades, differences in the remuneration of men and women still exist. Aside from the social reasons for the existence of the gender pay gap, it is also the consequence of the prohibited wage discrimination. The author then focuses on the performance bonus and especially the criteria and standards attached to it. Since the introduction of the preferential tax treatment of the part of the salary for job performance, more and more employers have chosen to pass internal acts determining the criteria for its payment. Here, most people operate under the erroneous assumption that the employer can set any kind of criteria they want, because this is a voluntary additional payment to workers. The author stresses that it is necessary to follow the rules of non-discrimination law when setting the criteria, including the concept of indirect discrimination. If this is not followed, the payment of the performance bonus can violate the principle of equal payment of men and women, or put certain employees with specific personal characteristics at a disadvantage compared to those who do not have those personal characteristics. If the criteria for the payment of the performance bonus are discriminatory, the employers can even be liable to the workers. If the unsuitable result is the prohibited wage discrimination, this can even cause some of the criteria to be invalid. The author concludes that preparing the criteria for the payment of the performance bonuses must be handled with the appropriate care.

Keywords: discrimination, indirect discrimination, pay discrimination, the principle of equal pay for women and men, business performance bonus

Vmesna dividenda v družbi z omejeno odgovornostjo

Gregor Drnovšek

Povzetek: Poslovodstvo in družbeniki družbe z omejeno odgovornostjo želijo, da družba izplača svojim družbenikom vmesno dividendo. Družbena pogodba ne vsebuje posebnih določb o tem korporacijskem dejanju.

VSEBINA

Vsebina

stran 1343 Aleksander Mavko Davčna obravnava transakcij z lastnimi poslovnimi deleži Tax Treatment of Transactions with Own Shares stran 1355 Miha Šepec Odgovornost pravnih oseb za kazniva dejanja - zakonska ureditev in aktua

Aleksander Mavko

Povzetek: Prispevek je odziv na stališče Finančne uprave RS, po katerem naj bi se transakcije z lastnimi poslovnimi deleži davčno obravnavale kot prikrito izplačilo dobička oziroma kot zloraba predpisov. Prispevek z navedbo relevantnih predpisov in sodne prakse sistematično pojasni splošne predpostavke, ki morajo biti izpolnjene, da je posamezno transakcijo z lastnimi poslovnimi deleži mogoče šteti za prikrito izplačilo dobička oziroma za zlorabo predpisov.


Ključne besede: lastni poslovni deleži, prikrito izplačilo dobička, zloraba predpisov

Title: Tax Treatment of Transactions with Own Shares


Abstract: The article represents the response to the position statement of the Financial Administration of the Republic of Slovenia, according to which transactions with own shares should be treated as hidden profit distribution or abuse of regulations. By stating the relevant regulations and case law, the article systematically clarifies the conditional general assumptions for an individual transaction with own shares being treated as a hidden profit distribution or abuse of regulations.


Keywords: own shares, hidden profit distribution, abuse of regulations

Miha Šepec

Povzetek: Kazenskopravna teorija se je dolgo izogibala ureditvi kazenske odgovornosti pravnih oseb. Te naj namreč ne bi bile sposobne oblikovati lastne volje in občutka krivde, zaradi česar naj kazenskopravna represija ne bi bila upravičena. A vendar je danes vpliv, ki ga imajo pravne osebe na naše življenje, preprosto prevelik, da bi si kazensko pravo lahko privoščilo popolno ignoriranje pravnih oseb in da bi še vedno sledilo načelu societas delinquere non potest. Kazensko pravo ima torej zahtevno nalogo, da povsem jasno določi temelje odgovornosti pravnih oseb in fizičnih oseb, ki delujejo v imenu, na račun ali v korist pravnih oseb. Kazenski zakonik je podrobno ureditev teh temeljev prepustil Zakonu o odgovornosti pravnih oseb za kazniva dejanja, kar je edina izjema od koncepta enotnosti Kazenskega zakonika v našem pravnem sistemu. Poleg obravnave odnosov med temeljnim in stranskim zakonom se v prispevku ukvarjamo tudi z aktualnimi dilemami pravne teorije in sodne prakse. Te so predvsem, kako je razumljen koncept krivde pri odgovornosti pravne osebe, kako obravnavati prispevke vodstvenih in nadzornih organov ter delavcev pravne osebe h kaznivemu dejanju in kakšna je usoda sporazuma o priznanju krivde v primeru, ko priznanje kaznivega dejanja poda pravna oseba.

Ključne besede: odgovornost pravne osebe, kaznivo dejanje, krivda, vodstveni organi, nadzorni organi, sporazum o priznanju krivde

Title: Liability of Legal Persons for Criminal Offences - Legislation and Current Dilemmas

Abstract: Criminal law theory has been avoiding the regulation of criminal liability of legal persons for a long time. Legal persons are not capable of forming their own will and sense of guilt, which would justify criminal repression. And yet, today, the influence that legal persons have on our lives is simply too great that criminal law could afford to ignore legal persons altogether and still follow the principle of societas delinquere non potest. Criminal law therefore has a difficult task of carefully and clearly defining the basis of liability of legal persons and natural persons acting on behalf of or for the benefit of legal persons. The Criminal Code left the detailed regulation of these grounds to the Liability of Legal Persons for Criminal Offences Act, which is the only exception to the concept of the unity of the Criminal Code in Slovenian legal system. In addition to discussing the relationship between these two acts, the paper also examines current dilemmas of legal theory and case law. These are, in particular, how the concept of guilt regarding the responsibility of a legal person is understood, how the contributions of management, supervisory bodies, and employees of a legal person to a crime are dealt with, and how to define a plea bargain agreement when the one confessing to a crime is a legal person.

Keywords: liability of a legal person, criminal offence, guilt, governing bodies, supervisory authorities, plea agreement

Jorg Sladič

Povzetek: Članek analizira pravni položaj bitcoinov in kriptovalut v zasebnem pravu in v izvršilnih postopkih. Predstavi tudi gospodarske vrste kriptožetonov. Kriptovalute niso zakonita plačilna sredstva oziroma denar v pravnem smislu. Kriptožetoni se delijo na vgrajene (native tokens) kriptožetone, kot so kriptovalute (bitcoin), in nevgrajene (non-native) kriptožetone. Vgrajenih kriptožetonov ne moremo klasificirati v pravnem redu, gre za pravno neznane predmete, ki niso ne stvari, ne denar, ne terjatve, saj ne obstaja izdajatelj ali pa dolžnik, ki bi imel svojo vrednost. Nevgrajeni kriptožetoni pa v slovenskem pravu tudi niso stvari oziroma denar. So pa relativne pravice, kjer je dolžnik znan, lahko se jih prenaša, so standardizirani (vrstni) in se z njimi lahko trguje na sekundarnem trgu. Brez težav se jih lahko opredeli kot vrednostne papirje v smislu direktive MiFID II, vendar v Sloveniji niso obravnavani kot nematerializirani vrednostni papirji. Članek analizira tudi razpolaganje s kriptožetoni ter njihov položaj v izvršilnem in stečajnem postopku. Analizirana so vprašanja izvršbe za izterjavo denarne terjatve, za uveljavitev nedenarne terjatve ter vprašanja izločitvene in ločitvene pravice v zvezi s kriptožetoni in kriptovalutami.

Ključne besede: kriptožetoni, bitcoini, zasebno pravo, žetoni, vgrajeni žetoni (native tokens), nevgrajeni žetoni (non-native tokens), denar, zakonito plačilno sredstvo, stvar, terjatev, vrednostni papir, upnik, dolžnik, izvršba za plačilo denarne terjatve, izvršba za uveljavitev nedenarne terjatve, stečajna masa, izločitvena pravica, ločitvena pravica

Title: Cryptocurrencies (Cryptocurrency Tokens) in Private Law and Enforcement Proceedings

Abstract: The article examines in the legal status of bitcoins and cryptocurrencies in private law and in various enforcement proceedings. The article gives an overview of major economic types of tokens. Cryptocurrencies are not legal tender and a means of payments in legal terms. Cryptocurrencies are also divided into native tokens, such as cryptocurrencies (Bitcoins), and non-native tokens. Native tokens cannot be legally classified, they are legally unknown objects, and are neither assets within the meaning of Slovenian property law nor currency nor claims, since there is no issuer or debtor, yet they have their market value. Non-native tokens are not assets or currency in Slovenian law. However, there are relative rights with a known debtor, which can be transferred, they are standardised (peer) and can be traded on the secondary market. They can easily be classified as securities within the meaning of the MiFID II Directive, but they are not dematerialized securities in Slovenia. The article then analyses the transfer of tokens and their position in enforcement and bankruptcy proceedings. Questions of enforcement proceedings ad solvendam pecuniam and ad praestandum factum are assessed. As far as collective insolvency proceedings are concerned, questions of right of segregation from the bankrupt's estate and of the right of separation for preferential satisfaction are assessed.

Keywords: cryptocurrency, Bitcoins, private law, tokens - native tokens, non native tokens, currency, means of payment, property, claim, securities, obligor, obligee, enforcement ad solvendam pecuniam, enforcement ad praestandum factum, bankrupt's estate, right of segregation from the bankrupt's estate, right separation for preferential satisfaction

Iris Pensa

Povzetek: Avtorica v prispevku uvodoma ugotavlja, da čeprav mednarodni in tudi domači normativni okviri že več desetletij prepovedujejo diskriminacijo na delovnem mestu in čeprav že več desetletij velja načelo plačne enakopravnosti žensk in moških, razlike v plačilu žensk in moških še vedno obstajajo. Poleg družbenih razlogov za obstoj plačne neenakopravnosti je ta tudi posledica prepovedane plačne diskriminacije. Avtorica se v nadaljevanju osredotoči na nagrado za poslovno uspešnost ter predvsem kriterije in merila za izplačilo. Od uvedbe davčno ugodnejše obravnave dela plače iz naslova nagrade za poslovno uspešnost se namreč vse več delodajalcev odloča za sprejem internih aktov, v katerih določijo merila za njeno izplačilo. Tu pri večini velja zmotno prepričanje, da lahko delodajalec določi kakršnekoli kriterije, saj gre za prostovoljno dodatno izplačilo delavcem. Avtorica opozarja, da je treba pri določitvi kriterijev upoštevati pravila protidiskriminacijskega prava, vključno s konceptom posredne diskriminacije. Če ta niso ustrezno upoštevana, se lahko ob izplačilu nagrade za poslovno uspešnost krši načelo enakega plačila žensk in moških ali pa manj ugodno obravnava nekatere zaposlene z določeno osebno okoliščino v primerjavi s tistimi, ki te osebne okoliščine nimajo. Če so kriteriji za izplačilo nagrade za poslovno uspešnost diskriminatorni, so delodajalci lahko odškodninsko odgovorni delavcem. Če pa je posledica kriterijev prepovedana plačna diskriminacija, to lahko pomeni celo neveljavnost določenih kriterijev. Avtorica zaključuje, da se je treba pripravi kriterijev za izplačilo nagrade za poslovno uspešnost posvetiti z ustrezno skrbnostjo.

Ključne besede: diskriminacija, posredna diskriminacija, plačna diskriminacija, načelo enakega plačila žensk in moških, nagrada za poslovno uspešnost

Title: Discrimination of Criteria for Payment of Performance Bonuses

Abstract: The author's initial observation in the article is that even though international and even domestic normative frameworks have prohibited workplace discrimination for several decades, and that the principle of equal pay for men and women has been in place for decades, differences in the remuneration of men and women still exist. Aside from the social reasons for the existence of the gender pay gap, it is also the consequence of the prohibited wage discrimination. The author then focuses on the performance bonus and especially the criteria and standards attached to it. Since the introduction of the preferential tax treatment of the part of the salary for job performance, more and more employers have chosen to pass internal acts determining the criteria for its payment. Here, most people operate under the erroneous assumption that the employer can set any kind of criteria they want, because this is a voluntary additional payment to workers. The author stresses that it is necessary to follow the rules of non-discrimination law when setting the criteria, including the concept of indirect discrimination. If this is not followed, the payment of the performance bonus can violate the principle of equal payment of men and women, or put certain employees with specific personal characteristics at a disadvantage compared to those who do not have those personal characteristics. If the criteria for the payment of the performance bonus are discriminatory, the employers can even be liable to the workers. If the unsuitable result is the prohibited wage discrimination, this can even cause some of the criteria to be invalid. The author concludes that preparing the criteria for the payment of the performance bonuses must be handled with the appropriate care.

Keywords: discrimination, indirect discrimination, pay discrimination, the principle of equal pay for women and men, business performance bonus

Branko Korže

Povzetek: Avtor v prispevku s stališča ustavnega načela pravne države preučuje meje zakonodajalčeve suverenosti pri spreminjanju veljavne pravne ureditve. Na podlagi podnačel pravne države o pravnem varstvu in zaupanju pravnih subjektov v pravo obravnava razmerje med potrebo po stabilnosti pravnega reda in potrebo po dinamičnosti pravnega urejanja in ga zamejuje z obstojem ustavnopravno dopustnega cilja, uresničevanjem pravic drugih oziroma z javnim interesom; cilji, ki so sprožili spreminjanje ureditve, pa morajo po testu sorazmernosti presegati negativne učinke na pravice in legitimne pravne interese, ki so jih pravni subjekti pridobili na podlagi pravne ureditve, ki se spreminja (neprava retroaktivnost). Na navedenih ustavnopravnih izhodiščih avtor presoja osnutek Zakona o spremembah in dopolnitvah Zakona o Skladu kmetijskih zemljišč in gozdov Republike Slovenije, po katerem bi zakupniki kmetijskih zemljišč v lasti Republike Slovenije izgubili pravico do podaljšanja zakupnega razmerja, če bi se spremenilo kapitalsko lastništvo zakupnikov kot pravnih oseb za 50 odstotkov ali več, in po katerem bi se zakupnikom, ki imajo v zakupu nad 100 hektarov kmetijskih zemljišč, ob podaljševanju zakupa obseg zmanjševal. Avtor ugotavlja, da predlagatelj za predlagani spremembi ni izkazal obstoja legitimnega stvarnega razloga, zato tudi ni mogel izvesti testa sorazmernosti in preizkusiti pozitivnih učinkov sprememb glede na negativne posledice, ki bi jih utrpeli zakupniki. Ugotavlja, da bi uzakonitev zmanjševanja obsega zakupa kršila 2. člen Ustave RS, izguba upravičenj do obnavljanja zakupnih razmerij zakupnikov, pri katerih bi se spremenila polovica kapitalskih lastnikov, pa bi bila v nasprotju s 33. členom Ustave RS in bi posegla tudi v lastninska upravičenja lastnikov kapitalskih naložb.

Ključne besede: ustavnost spreminjanja pravne ureditve, legitimnost stvarnega razloga, načelo sorazmernosti, zakup kmetijskih zemljišč

Title: Constitutionality of Proposed Amendments and Modifications of the Current Rules Governing the Extension of Contractual Relationships with Lessees of Agricultural Land Owned by the Republic of Slovenia

Abstract: In his contribution, the author examines the limits of the legislature's sovereignty in amending valid legal regulation, in view of the constitutional principle of a state governed by the rule of law. Based on the sub-principles of a state governed by the rule of law relating to legal certainty and trust of legal subjects in the law, the author juxtaposes the need to have a stable legal order with the need for dynamic legal regulation restricting such with the existence of a constitutionally admissible goal, the exercise of the rights of others, and a public interest, while the goal pursued by the amendment must according to the proportionality principle exceed negative effects on the rights and legitimate legal interests that the legal subjects have acquired on the basis of the legal regulation that is amended (quasi retroactivity). Following the mentioned constitutional starting points, the author evaluates the draft Act on the Amendment to the Farmlands and Forests of the Republic of Slovenia Fund Act, according to which the lessees of farmlands owned by the Republic of Slovenia would lose the right to extend the lease if the capital ownership of lessees as legal entities is changed for 50 or more percent, and the provisions pursuant to which the scope of lease of those holding 100 ha or more of farmland will be reduced when the lease is extended. The author establishes that the proposer did not demonstrate the existence of a legitimate actual reason for the proposed amendment, thus the proportionality test could not have been carried out and the positive effects of the amendment in view of the negative consequences for the lessees examined. He establishes that the enactment of reduction in the scope of lease would violate Art. 2 of the RS Constitution, while the losing of entitlements to extend the lease of the lessees among whom a half of capital owners will be changed would also interfere with the ownership entitlements of the owners of capital investments, contrary to Art. 33 of the RS Constitution.

Keywords: constitutionality of amending legal regulation, legitimacy of an actual reason, proportionality principle, lease of farmlands

Boštjan Zrnec Orlič

Povzetek: V prispevku so skozi jezikovno, logično, sistematično in zgodovinsko razlago kazenske norme obravnavani nosilni elementi insiderskega delikta, vrednostno povezani s ciljem varstva zaupanja v finančne trge: predmet (notranja informacija), oseba (insider) in ravnanje (zloraba notranje informacije). V ponazoritev ključnih pravnih dilem uporabljam primere iz domače sodne in tožilske prakse ter vodilne judikate Sodišča EU. Ugotavljam, da nacionalni pravni režim sankcioniranja insiderskega delikta ni v celoti skladen z ustavnima načeloma enakosti in sorazmernosti ter ne izpolnjuje vseh minimalnih zahtev Direktive 2014/57. Nadalje opažam, da določeni deli definicije notranje informacije v pravu Unije zastirajo bistvo tega s tržnimi običaji povezanega pravnega standarda, katerega vsebinsko napolnitev bi bilo najustrezneje prepustiti sodiščem. V posamičnih zadevah iz pravosodne prakse se kažejo težave pri uporabi nekaterih temeljnih konceptov insiderskega delikta, kot so test razumnega vlagatelja, upoštevnost tržnih informacij, razlikovanje med objavo in javnostjo informacije, ločevanje med korporacijskopravnimi zavezami in tržnim pravom in podobno. K marsikateremu od teh problemov teorija ni prispevala poglobljene razprave.

Ključne besede: zloraba notranje informacije, insiderski delikt, poslovanje na podlagi notranjih informacij, notranja informacija, razkritje notranje informacije, zloraba trga, finančni instrumenti, trg finančnih instrumentov, Uredba o zlorabi trga 596/2014, Direktiva o zlorabi trga 2014/57, insider, kazensko pravo, zavarovana dobrina, blanketna norma, deskriptivni in normativni zakonski znaki, načelo enakosti, načelo določnosti, načelo sorazmernosti, skrbni pregled

Title: Insider Dealing in Criminal Code and Judicial Practice (Part 1)

Abstract: Employing grammatical, substantial, logical, systematic and historical interpretation of the penal provision, I address the main elements of the criminal offence of insider dealing: object (inside information), subject (insider), and conduct (abuse of inside information), bound together with the underlying purpose of protecting public confidence in financial markets. To illustrate the key legal dilemmas, I rely on case law produced by domestic courts and public prosecution office, as well as leading cases of the Court of Justice of the European Union. I note that the national legal sanctioning regime of insider trading offences does not fully comply with the constitutional principles of equality and proportionality, and does not meet all the minimum requirements of Directive 2014/57. I observe that in relation to the notion of inside information, Union law has started to rely on rules that obscure the essence of this purely legal standard related to market customs, the content of which would be best left for the courts to define. In certain decisions of judicial bodies, I recognise difficulties in applying some of the basic concepts of insider dealing, such as reasonable investor test, relevance of market information, differentiation between disclosure and publicity of inside information, clear separation between corporate legal obligations and market regulatory obligations, etc. Legal theory has failed to contribute an in-depth discussion to many of these issues.

Keywords: criminal offence of insider dealing, insider dealing, inside information, unlawful disclosure of inside information, market abuse, financial instruments, market in financial instruments, Market Abuse Regulation 596/2014, Market Abuse Directive 2014/57, insider, criminal law, policy, blanket provision, descriptive and normative elements of criminal offence, principle of non-discrimination, principle of foreseeability, principle of proportionality, due diligence

Matija Miklič

Povzetek: Prispevek obravnava problematiko razlikovanja upravnih sankcij glede na obliko krivde pri upravljanju skladov EU. Pravna posledica nepravilnosti v okviru skladov EU je praviloma zavrnitev zahtevka oziroma odvzem neupravičeno pridobljene koristi, ki se uporablja tudi pri dejanju goljufije ali namerne nepravilnosti. Pri goljufiji oziroma namerni nepravilnosti takšni sankciji lahko sledijo dodatne upravne kazni. Čeprav navedena ureditev v pravu EU sledi legitimnemu cilju zaščite finančnih interesov EU, ki je sestavni del načela dobrega finančnega poslovodenja, se pri tem postavljajo številna vprašanja z vidika spoštovanja kriterijev gospodarnosti, učinkovitosti, uspešnosti, sorazmernosti administrativnih stroškov in enostavnosti postopkov, zlasti kar zadeva razlikovanje upravnih sankcij glede na različne oblike krivde. S tega vidika je preučena veljavna ureditev in nakazana potencialna rešitev, kako navedeno področje de lege ferenda urediti tako, da se bo upravno oziroma pogodbeno izvajanje skladov EU izboljšalo brez poseganja na področje kazenskopravnega preganjanja nepravilnosti. Pri tem je z vidika dolgotrajnosti postopkov poudarjena tudi dvojna odgovornost držav članic EU, in sicer odškodninska odgovornost v razmerju do upravičencev do sredstev po eni strani in odgovornosti do proračuna EU, izražena v finančnih popravkih, ki jih izvede Komisija, po drugi strani.

Ključne besede: goljufija, naklep, malomarnost, nepravilnost, dokazno pravo, skladi EU

Title: Differentiating Administrative Sanctions According to Fault in Management of EU Funds

Abstract: The article addresses the issue of differentiating administrative sanctions according to fault in the management of EU funds. As a rule, the legal consequence of irregularities within EU funds is the refusal of a claim or the withdrawal of an unjustifiably obtained benefit, which is also common in the act of fraud or intentional non-compliance. In the case of fraud or intentional misconduct, such sanctions may be accompanied by additional administrative penalties. Although regulation in the EU law pursues the legitimate aim of protecting the EU's financial interests, which is an integral part of the principle of sound financial management, it raises a number of questions in terms of compliance with the criteria of economy, efficiency, effectiveness, proportionality of administrative costs and simplicity of procedures, especially in regards to differentiation of administrative sanctions according to different notions of fault. From this point of view, the current regulation is examined and a potential solution is identified as to how to regulate this in such a way that the administrative or contractual implementation of EU funds will be improved without prejudice to the criminal prosecution of irregularities. In light of the length of proceedings, the EU Member States are also exposed to double responsibility, namely liability towards beneficiaries on one hand and liability to the EU budget, reflected in financial corrections made by the Commission, on the other.

Keywords: fraud, intent, negligence, irregularity, evidence law, EU funds

Iz prakse za prakso

Gregor Drnovšek

Povzetek: Poslovodstvo in družbeniki družbe z omejeno odgovornostjo želijo, da družba izplača svojim družbenikom vmesno dividendo. Družbena pogodba ne vsebuje posebnih določb o tem korporacijskem dejanju.

Sodna praksa

Povzetek: Tožnik uveljavlja odškodnino zaradi nezakonite razrešitve in ne zaradi prenehanja delovnega razmerja, saj je bilo prenehanje delovnega razmerja dejansko avtomatična posledica razrešitve.

Ostalo

V Portorožu je od 10. do 12. oktobra 2019 potekalo 45. srečanje Dnevi slovenskih pravnikov, ki ga organizirajo Zveza društev pravnikov Slovenije, Zveza društev za gospodarsko pravo Slovenije in družba LEXPERA (GV Založba).

Pregled avtorjev in njihovih prispevkov

Stvarno in imensko kazalo

Pregled sodne prakse

 
Splošni pogoji | Izjava o varstvu podatkov