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letnik 2017, številka 3-4, 1. 6. 2017
> Kazalo

NA NASLOVNICI

Neodvisnost, potencialno nasprotje interesov in nasprotje interesov pri članih nadzornega sveta

Miha Kerin

Povzetek: V prispevku so opredeljeni pojmi neodvisnost, potencialno nasprotje interesov in nasprotje interesov, vsi v zvezi s člani nadzornega sveta, ter analizirane določbe zakonov in priporočila kodeksov v zvezi z njimi. Nekateri pravni viri teh pojmov sploh ne definirajo (na primer ZGD-1), definicije v pravnih virih (zlasti kodeksih) pa se med seboj razlikujejo. Na splošno je neodvisnost mogoče razumeti kot odsotnost trajnejše povezave s katerokoli tretjo osebo oziroma entiteto, ki bi lahko vplivala na člana nadzornega sveta pri konkretnem ravnanju oziroma odločanju tako, da bi večkrat ravnal pristransko oziroma odločil v nasprotju z interesom družbe. Potencialno nasprotje interesov je položaj, v katerem obstajajo v zvezi s članom nadzornega sveta ali kandidatom za člana nadzornega sveta okoliščine, ki bi ga lahko kot člana nadzornega sveta pripeljale v nasprotje interesov, če in ko bi nadzorni svet sprejemal konkretne odločitve z vsebino, ki je v zvezi s takimi okoliščinami. Odvisnost je najbolj tipičen primer relevantnega dlje časa trajajočega potencialnega nasprotja interesov. Za nasprotje interesov gre, ko se posamezen član nadzornega sveta pri konkretnem ravnanju oziroma v zvezi s konkretno odločitvijo dejansko znajde v primežu dveh nasprotujočih si interesov, to je interesa družbe, v skladu s katerim je dolžan ravnati na podlagi korporacijskopravnega razmerja z družbo, in svojega zasebnega interesa. Cilj vseh treh institutov je varovati dobro družbe pa tudi zaupanje v nadzorne svete in njihovo delo. Pri tem je namen instituta neodvisnosti in potencialnega nasprotja interesov preprečiti obstoj ali zmanjšati število položajev, ki bi prepogosto vodili v pomembna dejanska nasprotja interesov, namen instituta nasprotja interesov pa urediti potrebno ravnanje, če do nasprotja interesov pride (zlasti izločitev iz glasovanja in razprave). Kot problematično avtor označi tudi zahtevo kodeksov po neodvisnosti članov nadzornega sveta od večinskega delničarja, saj gre za inherentno potencialno nasprotje interesov, ki izhaja iz zakonsko predvidene interesne sestave nadzornih svetov. Interes družbe se v konkretnem primeru izkristalizira tudi prek razprave o tem, kakšne interese imajo glavni deležniki družbe (lastniki in delavci).

Ključne besede: neodvisnost, potencialno nasprotje interesov, nasprotje interesov, nadzorni svet, dolžnost zvestobe družbi

Title: Independence, Potential Conflict of Interest and Conflict of Interest for Members of the Supervisory Board

Abstract: In the article, the author defines the concepts of independence, potential conflict of interest, and conflict of interest, all in relation to the members of the Supervisory Board, and analyses the provisions of laws and recommendations of codes associated with them. Some legal sources do not define these concepts (e.g. ZGD-1), and in other cases, these definitions in legal sources (especially codes) differ. In general, independence can be understood as absence of a permanent connection with any other third party/entity, which could affect members of the Supervisory Board in specific conduct or decision-making, so that these members would repeatedly act with bias or make decisions contrary to the interests of the company. Potential conflict of interest is a situation in which there are circumstances related to a member of the Supervisory Board or a candidate for a member of the Supervisory Board, which could bring this person, as a member of the Supervisory Board, in a conflict of interest, if and when the Supervisory Board would adopt concrete decisions with a content related to such circumstances. Dependence is the most typical example of a relevant prolonged potential conflict of interest. Conflict of interest occurs when an individual member of the Supervisory Board in a particular conduct or in connection to a concrete decision finds onseself in the middle of two conflicting interests, i.e. on the one hand, between interest of the company, according to which one is obliged to act based on corporate relationship with the company, and on the other hand, ones private interests. The objective of all three institutes is to protect the benefit of the company, as well as to protect the confidence in Supervisory Boards and their work. In doing so, the purpose of the institute of independence and potential conflict of interest is to prevent the existence or reduce the number of situations that would often lead to significant and actual conflict of interest. The purpose of the institute of conflict of interest is to provide the required behaviour when conflicts of interest occur (in particular, exclusion from voting and debate). The author further highlights as problematic the request of codes for independence of members of the Supervisory Board from the majority shareholder, because it is an inherent potential conflict of interest arising from the composition of Supervisory Boards provided by law. In the present case, the interest of the company is crystallized through discussion about the interest of main stakeholders of the company (owners and workers).

Key words: independence, potential conflict of interest, conflict of interest, supervisory board, duty of loyalty

Obveznosti bank v zvezi s podaljšanjem kreditnih linij

Miha Bratina

Dušan Jovanovič

Povzetek: Avtorja v prispevku obravnavata obveznosti bank, ki izhajajo iz kreditnih razmerij, do kreditojemalcev. Pri tem skušata ob upoštevanju splošnih načel obligacijskega prava odgovoriti na vprašanji, ali lahko iz kreditnega razmerja izhaja obveznost banke, da kreditno razmerje podaljšuje, in v kakšnih okoliščinah se takšna obveznost lahko pojavi. Obravnavata tudi protipravnost ravnanja bank in morebitno odškodninsko obveznost v primeru, da banka neutemeljeno ne podaljša kreditnega razmerja.

Ključne besede: kreditno razmerje, zaupanjski odnos, dolžnosti bank, odškodninska odgovornost banke, venire contra factum proprium

Title: Banks' Duties Regarding the Prolongation of Credit Lines

Abstract: In this Article, the Authors deal with banks' obligations towards their borrowers, arising from respective loan relationships. In that matter and with consideration of general principles of law of obligations, they try to find the answer to the question, whether the banks have, under some circumstances, the obligation to prolong the loan relationship and furthermore what these kinds of circumstances are. They also give attention to the illegality of the banks' practices and potential liability for damages arising from declining the prolongation of the loan relationship.

Key words: privity, loan relationship, banks' duties, bank's liability for damages, venire contra factum proprium

Neodvisna bančna garancija in primerljiva zavarovanja

Maja Vesenjak

Povzetek: V prispevku avtorica primerja bančno garancijo z drugimi oblikami zavarovanj. Predstavljena so zavarovanja, ki so z bančno garancijo primerljiva po tem, da niso odvisna od temeljnega posla ali da udeležba oseb pri nastanku zavarovanja in njegovi realizaciji spominja na razmerja v zvezi z bančno garancijo. Za primerjavo so izbrani pogodbena bančna garancija, bond, poroštvo oziroma bančno poroštvo, poroštvo na prvi poziv, menični dolžniki, bančna obveznost plačila (BPO) in stand-by akreditiv. Za vsako od zavarovanj je po predstavitvi pojasnjeno, kdaj so pravice in obveznosti iz njega enake bančni garanciji in kdaj se od nje razlikujejo. Razen menice in poroštva nobeno izbrano zavarovanje ni zakonsko urejeno.

Ključne besede: neodvisna bančna garancija, pogodbena bančna garancija, bond, poroštvo na prvi poziv, bančno poroštvo, menica, BPO, stand by akreditiv

Title: Independent Bank Guarantee and Comparable Insurances

Abstract: The article sets out a comparison between the independent bank guarantees and others forms of security which are comparable with the former due to their independent nature and the lack of reliance on the underlying relationship; the type of participants which are involved when the security is granted; or the type relationships which get formulated when dealing with bank guarantees. Bank guarantee in comparison with bonds, suretyship payable on first demand, bills of exchange, BPO (Payment Obligations) and stand-by (letters of) credits. The article briefly elaborates on each type of the aforementioned security, and sets out the similarities and differences between each vis-?-vis a bank guarantee. All types of the aforementioned insurances, except the bond and the suretyship, are not regulated by law in Slovenia.

Key words: independent bank guarante, bonds, suretyship payable on first demand, bills of exchange, BPO (payment obligations), stand-by (letters of) credits

Zloraba položaja pri opravljanju gospodarske dejavnosti in pravilo podjetniške presoje - skupna uporaba

Miha Šlamberger

Povzetek: Članek poskuša prikazati ugotovitve avstrijske teorije in sodne prakse na področju presoje kazenske in civilne odgovornosti višjih bančnih uslužbencev. Potrjuje že doslej jasno izraženo zahtevo teorije in sodne prakse, da je za pravilno kazensko obravnavo tako imenovanega kaznivega dejanja zlorabe položaja potrebno dobro poznavanje pravil ZGD-1 o prosti poslovni presoji in zahtevani skrbnosti organov vodenja in nadzora. Prav tako je ključna obravnava vsake poslovne odločitve z vidika presoje okoliščin ex ante.

Ključne besede: prosta poslovna presoja, zloraba položaja v Avstriji, tvegani posli, kazenska in civilna odgovornost

Title: Abuse of Position or Trust in Business Activity and Business Judgement Rule - Combined Use

Abstract: The article attempts to present the findings of the Austrian theory and judicial practice regarding the criminal and civil liability of senior banking employees. It confirms the already clearly stated position of the theory and practice that a sound knowledge of the Business Judgement Rule and the ZGD-1 rules on required diligence of the company''s managing and supervisory body are essential for the right criminal qualification of the so called abuse of position acts. An ex ente treatment of all given circumstances for the judgement of a business decision is also essential.

Key words: business judgement rule, abuse of position in Austria, risk business, criminal and civil liability

Fizična delitev solastne nepremičnine

Ana Javh

Povzetek: Avtorica obravnava fizično delitev solastne nepremičnine s poudarkom na vprašanju deljivosti solastne nepremičnine s stavbo. Da bi lahko prišlo do fizične delitve stavbe in s tem do vzpostavitve etažne lastnine, je potrebno predhodno ugotoviti, ali je to stavbo mogoče razdeliti na dve ali več samostojnih funkcionalnih enot. Največkrat so za dosego tehnično ustrezno prilagojene stavbe potrebni določeni gradbeni posegi. Dilema je, kako naj sodišče odloči v primeru, če eden od solastnikov ne da soglasja za izvedbo teh gradbenih del in kritje njihovih stroškov: ali šteti, da fizična delitev nepremičnine ni mogoča zato, ker sodišče ne more nadomestiti solastnikovega soglasja, ali pa v določenih primerih kljub temu dopustiti fizično delitev nepremičnine z ustanovitvijo etažne lastnine. Avtorica meni, da bi moralo sodišče ob ugotovitvi, da vlaganja niso znatnejše vrednosti, omogočiti fizično delitev solastne nepremičnine in tako dati varstvo uzakonjenemu primarnemu interesu solastnika po fizični delitvi.

Ključne besede: solastnina, fizična delitev, delitev na etažno lastnino, etažna lastnina, deljivost stavbe, tehnična prilagoditev stavbe, nepravdni postopek

Title: Physical Division of Immovable Property in Co-Ownership

Abstract: The author discusses the physical division of immovable property in co-ownership with an emphasis on finding an answer to the question of the divisibility of immovable property in co-ownership on which a building stands. For the physical division of such a building and thereby for the establishment of ownership in condominium, it is necessary to first ascertain if the building can be divided into two or more independent functional units. In most cases, in order to achieve that the building is technically suitably adjusted, some construction work is necessary. The dilemma is how a judge should decide in the event one of the co-owners does not consent to the performance of such construction work and to the payment of the resulting costs: in such case, it should either be considered that physical division of the immovable property is not possible because the judge cannot substitute for the consent of this co-owner or whether, despite this, in some cases, physical division with the establishment of ownership in condominium should be allowed. The author believes that in the event the construction work is not of substantial value, the judge should decide in favour of the physical division of the immovable property in co-ownership and, in this manner, ensure protection of the legalised primary interests of the co-owner in physical division.

Key words: joint property, physical division, transformation of ownership into ownership in condominium, ownership in condominium, divisibility of a building, technical adjustment of the building, non-contentious civil procedure

VSEBINA

Miha Kerin

Povzetek: V prispevku so opredeljeni pojmi neodvisnost, potencialno nasprotje interesov in nasprotje interesov, vsi v zvezi s člani nadzornega sveta, ter analizirane določbe zakonov in priporočila kodeksov v zvezi z njimi. Nekateri pravni viri teh pojmov sploh ne definirajo (na primer ZGD-1), definicije v pravnih virih (zlasti kodeksih) pa se med seboj razlikujejo. Na splošno je neodvisnost mogoče razumeti kot odsotnost trajnejše povezave s katerokoli tretjo osebo oziroma entiteto, ki bi lahko vplivala na člana nadzornega sveta pri konkretnem ravnanju oziroma odločanju tako, da bi večkrat ravnal pristransko oziroma odločil v nasprotju z interesom družbe. Potencialno nasprotje interesov je položaj, v katerem obstajajo v zvezi s članom nadzornega sveta ali kandidatom za člana nadzornega sveta okoliščine, ki bi ga lahko kot člana nadzornega sveta pripeljale v nasprotje interesov, če in ko bi nadzorni svet sprejemal konkretne odločitve z vsebino, ki je v zvezi s takimi okoliščinami. Odvisnost je najbolj tipičen primer relevantnega dlje časa trajajočega potencialnega nasprotja interesov. Za nasprotje interesov gre, ko se posamezen član nadzornega sveta pri konkretnem ravnanju oziroma v zvezi s konkretno odločitvijo dejansko znajde v primežu dveh nasprotujočih si interesov, to je interesa družbe, v skladu s katerim je dolžan ravnati na podlagi korporacijskopravnega razmerja z družbo, in svojega zasebnega interesa. Cilj vseh treh institutov je varovati dobro družbe pa tudi zaupanje v nadzorne svete in njihovo delo. Pri tem je namen instituta neodvisnosti in potencialnega nasprotja interesov preprečiti obstoj ali zmanjšati število položajev, ki bi prepogosto vodili v pomembna dejanska nasprotja interesov, namen instituta nasprotja interesov pa urediti potrebno ravnanje, če do nasprotja interesov pride (zlasti izločitev iz glasovanja in razprave). Kot problematično avtor označi tudi zahtevo kodeksov po neodvisnosti članov nadzornega sveta od večinskega delničarja, saj gre za inherentno potencialno nasprotje interesov, ki izhaja iz zakonsko predvidene interesne sestave nadzornih svetov. Interes družbe se v konkretnem primeru izkristalizira tudi prek razprave o tem, kakšne interese imajo glavni deležniki družbe (lastniki in delavci).
Ključne besede: neodvisnost, potencialno nasprotje interesov, nasprotje interesov, nadzorni svet, dolžnost zvestobe družbi

Title: Independence, Potential Conflict of Interest and Conflict of Interest for Members of the Supervisory Board
Abstract: In the article, the author defines the concepts of independence, potential conflict of interest, and conflict of interest, all in relation to the members of the Supervisory Board, and analyses the provisions of laws and recommendations of codes associated with them. Some legal sources do not define these concepts (e.g. ZGD-1), and in other cases, these definitions in legal sources (especially codes) differ. In general, independence can be understood as absence of a permanent connection with any other third party/entity, which could affect members of the Supervisory Board in specific conduct or decision-making, so that these members would repeatedly act with bias or make decisions contrary to the interests of the company. Potential conflict of interest is a situation in which there are circumstances related to a member of the Supervisory Board or a candidate for a member of the Supervisory Board, which could bring this person, as a member of the Supervisory Board, in a conflict of interest, if and when the Supervisory Board would adopt concrete decisions with a content related to such circumstances. Dependence is the most typical example of a relevant prolonged potential conflict of interest. Conflict of interest occurs when an individual member of the Supervisory Board in a particular conduct or in connection to a concrete decision finds onseself in the middle of two conflicting interests, i.e. on the one hand, between interest of the company, according to which one is obliged to act based on corporate relationship with the company, and on the other hand, ones private interests. The objective of all three institutes is to protect the benefit of the company, as well as to protect the confidence in Supervisory Boards and their work. In doing so, the purpose of the institute of independence and potential conflict of interest is to prevent the existence or reduce the number of situations that would often lead to significant and actual conflict of interest. The purpose of the institute of conflict of interest is to provide the required behaviour when conflicts of interest occur (in particular, exclusion from voting and debate). The author further highlights as problematic the request of codes for independence of members of the Supervisory Board from the majority shareholder, because it is an inherent potential conflict of interest arising from the composition of Supervisory Boards provided by law. In the present case, the interest of the company is crystallized through discussion about the interest of main stakeholders of the company (owners and workers).
Key words: independence, potential conflict of interest, conflict of interest, supervisory board, duty of loyalty

Miha Bratina, Dušan Jovanovič

Povzetek: Avtorja v prispevku obravnavata obveznosti bank, ki izhajajo iz kreditnih razmerij, do kreditojemalcev. Pri tem skušata ob upoštevanju splošnih načel obligacijskega prava odgovoriti na vprašanji, ali lahko iz kreditnega razmerja izhaja obveznost banke, da kreditno razmerje podaljšuje, in v kakšnih okoliščinah se takšna obveznost lahko pojavi. Obravnavata tudi protipravnost ravnanja bank in morebitno odškodninsko obveznost v primeru, da banka neutemeljeno ne podaljša kreditnega razmerja.
Ključne besede: kreditno razmerje, zaupanjski odnos, dolžnosti bank, odškodninska odgovornost banke, venire contra factum proprium

Title: Banks' Duties Regarding the Prolongation of Credit Lines
Abstract: In this Article, the Authors deal with banks' obligations towards their borrowers, arising from respective loan relationships. In that matter and with consideration of general principles of law of obligations, they try to find the answer to the question, whether the banks have, under some circumstances, the obligation to prolong the loan relationship and furthermore what these kinds of circumstances are. They also give attention to the illegality of the banks' practices and potential liability for damages arising from declining the prolongation of the loan relationship.
Key words: privity, loan relationship, banks' duties, bank's liability for damages, venire contra factum proprium

Maja Vesenjak

Povzetek: V prispevku avtorica primerja bančno garancijo z drugimi oblikami zavarovanj. Predstavljena so zavarovanja, ki so z bančno garancijo primerljiva po tem, da niso odvisna od temeljnega posla ali da udeležba oseb pri nastanku zavarovanja in njegovi realizaciji spominja na razmerja v zvezi z bančno garancijo. Za primerjavo so izbrani pogodbena bančna garancija, bond, poroštvo oziroma bančno poroštvo, poroštvo na prvi poziv, menični dolžniki, bančna obveznost plačila (BPO) in stand-by akreditiv. Za vsako od zavarovanj je po predstavitvi pojasnjeno, kdaj so pravice in obveznosti iz njega enake bančni garanciji in kdaj se od nje razlikujejo. Razen menice in poroštva nobeno izbrano zavarovanje ni zakonsko urejeno.
Ključne besede: neodvisna bančna garancija, pogodbena bančna garancija, bond, poroštvo na prvi poziv, bančno poroštvo, menica, BPO, stand by akreditiv

Title: Independent Bank Guarantee and Comparable Insurances
Abstract: The article sets out a comparison between the independent bank guarantees and others forms of security which are comparable with the former due to their independent nature and the lack of reliance on the underlying relationship; the type of participants which are involved when the security is granted; or the type relationships which get formulated when dealing with bank guarantees. Bank guarantee in comparison with bonds, suretyship payable on first demand, bills of exchange, BPO (Payment Obligations) and stand-by (letters of) credits. The article briefly elaborates on each type of the aforementioned security, and sets out the similarities and differences between each vis-?-vis a bank guarantee. All types of the aforementioned insurances, except the bond and the suretyship, are not regulated by law in Slovenia.
Key words: independent bank guarante, bonds, suretyship payable on first demand, bills of exchange, BPO (payment obligations), stand-by (letters of) credits

Miha Šlamberger

Povzetek: Članek poskuša prikazati ugotovitve avstrijske teorije in sodne prakse na področju presoje kazenske in civilne odgovornosti višjih bančnih uslužbencev. Potrjuje že doslej jasno izraženo zahtevo teorije in sodne prakse, da je za pravilno kazensko obravnavo tako imenovanega kaznivega dejanja zlorabe položaja potrebno dobro poznavanje pravil ZGD-1 o prosti poslovni presoji in zahtevani skrbnosti organov vodenja in nadzora. Prav tako je ključna obravnava vsake poslovne odločitve z vidika presoje okoliščin ex ante.

Ključne besede: prosta poslovna presoja, zloraba položaja v Avstriji, tvegani posli, kazenska in civilna odgovornost

Title: Abuse of Position or Trust in Business Activity and Business Judgement Rule - Combined Use

Abstract: The article attempts to present the findings of the Austrian theory and judicial practice regarding the criminal and civil liability of senior banking employees. It confirms the already clearly stated position of the theory and practice that a sound knowledge of the Business Judgement Rule and the ZGD-1 rules on required diligence of the company''s managing and supervisory body are essential for the right criminal qualification of the so called abuse of position acts. An ex ente treatment of all given circumstances for the judgement of a business decision is also essential.

Key words: business judgement rule, abuse of position in Austria, risk business, criminal and civil liability

Ana Javh

Povzetek: Avtorica obravnava fizično delitev solastne nepremičnine s poudarkom na vprašanju deljivosti solastne nepremičnine s stavbo. Da bi lahko prišlo do fizične delitve stavbe in s tem do vzpostavitve etažne lastnine, je potrebno predhodno ugotoviti, ali je to stavbo mogoče razdeliti na dve ali več samostojnih funkcionalnih enot. Največkrat so za dosego tehnično ustrezno prilagojene stavbe potrebni določeni gradbeni posegi. Dilema je, kako naj sodišče odloči v primeru, če eden od solastnikov ne da soglasja za izvedbo teh gradbenih del in kritje njihovih stroškov: ali šteti, da fizična delitev nepremičnine ni mogoča zato, ker sodišče ne more nadomestiti solastnikovega soglasja, ali pa v določenih primerih kljub temu dopustiti fizično delitev nepremičnine z ustanovitvijo etažne lastnine. Avtorica meni, da bi moralo sodišče ob ugotovitvi, da vlaganja niso znatnejše vrednosti, omogočiti fizično delitev solastne nepremičnine in tako dati varstvo uzakonjenemu primarnemu interesu solastnika po fizični delitvi. Ključne besede: solastnina, fizična delitev, delitev na etažno lastnino, etažna lastnina, deljivost stavbe, tehnična prilagoditev stavbe, nepravdni postopek Title: Physical Division of Immovable Property in Co-Ownership Abstract: The author discusses the physical division of immovable property in co-ownership with an emphasis on finding an answer to the question of the divisibility of immovable property in co-ownership on which a building stands. For the physical division of such a building and thereby for the establishment of ownership in condominium, it is necessary to first ascertain if the building can be divided into two or more independent functional units. In most cases, in order to achieve that the building is technically suitably adjusted, some construction work is necessary. The dilemma is how a judge should decide in the event one of the co-owners does not consent to the performance of such construction work and to the payment of the resulting costs: in such case, it should either be considered that physical division of the immovable property is not possible because the judge cannot substitute for the consent of this co-owner or whether, despite this, in some cases, physical division with the establishment of ownership in condominium should be allowed. The author believes that in the event the construction work is not of substantial value, the judge should decide in favour of the physical division of the immovable property in co-ownership and, in this manner, ensure protection of the legalised primary interests of the co-owner in physical division. Key words: joint property, physical division, transformation of ownership into ownership in condominium, ownership in condominium, divisibility of a building, technical adjustment of the building, non-contentious civil procedure

Primož Baucon

Povzetek: Popolno ali delno izogibanje davčnim obveznostim ter nepravočasno izpolnjevanje teh obveznosti in drugih povezanih obveznosti (dajatev) ne pomeni le kršitve pravnih norm, ampak povzroča tudi nedopustne posledice in protipravna stanja. Zaradi tega vse sodobne zakonodaje predvidevajo sistem davčnih kaznivih dejanj in kazenskih sankcij. Zaradi varstva fiskusa je treba zagotoviti pravilno uporabo materialnega davčnega in kazenskega prava, in to enako za vse storilce teh dejanj. Države pogosto zaostrujejo kazni zoper tiste, ki svojih davčnih obveznosti ne izpolnjujejo pravočasno. Avtor analiza glavne značilnosti in elemente kaznivega dejanja davčne utaje kot temeljnega fiskalnega kaznivega dejanja. Ukrepi (finančna preiskava), ki se izvajajo z namenom odkrivanja davčnih kaznivih dejanj, so ena izmed oblik davčne kontrole. Avtor opredeli pojem finančne preiskave in predstavi njene glavne značilnosti, metode, tehnike oziroma elemente.

Ključne besede: davčna utaja (zatajitev), izogibanje plačevanja davkov, davčna goljufija, davčna kazniva dejanja, kaznivo dejanje, odkrivanje, dokazovanje, finančna preiskava

Title: Tax Evasion and its Financial Investigation

Abstract: A complete or partial evasion of the duty to pay taxes as well as an untimely fulfilment of this duty and of the other tax related duties (amounts) is not only a breach of the legal norms but it also causes wrongful consequences and unlawful situations. For the given reason, all the contemporary criminal legislations envision a system of the tax-related criminal offences and sanctions. In order to protect the fiscus, it is necessary to provide proper application of the substantive tax and criminal laws, and law should be applied equally to all perpetrators of these criminal acts. Countries often resort to tightening of criminal sanctions against those who do not fulfil their tax obligations on time. The author analyses the main features and elements of the criminal offence of tax evasion as the basic fiscal criminal offence. The measures (financial investigation) undertaken in order to detect tax criminal offences and their perpetrators are one of the tax controls'' forms. The author defines the term financial investigation and shows its main features, methods, techniques or elements.

Key words: tax evasion, tax avoidance, tax fraud, tax criminal offences, criminal law, detection, proving, financial investigation

Jure Globočnik

Zusammenfassung: Der vorliegende Aufsatz behandelt standardessentielle Patente (SEP) im Lichte des Europäischen Marktmachtmissbrauchsverbots (Art. 102 AEUV). Nach einer einleitenden Vorstellung der Standardsetzung und der FRAND-Verpflichtungen (engl. fair, reasonable and non-discriminatory) wird das Verhältnis zwischen Kartellrecht und Patentrecht erörtert. Dabei ist festzustellen, dass heutzutage die beiden Rechtsgebiete als komplementär betrachtet werden. Im zentralen Teil des Aufsatzes wird der Frage nachgegangen, wann eine Handlung des SEP-Inhabers als missbräuchlich im Sinne des Europäischen Kartellrechts angesehen werden kann. Zunächst werden die Besonderheiten der Marktbeherrschung auf Technologiemärkten vorgestellt, insb. die hohen Wechselkosten und die sich daraus ergebenden Lock-in-Effekte. Danach werden einzelne Missbrauchskonstellationen kritisch erörtert, beginnend mit Lizenzverweigerung und Lizenzierung zu diskriminierenden, unfairen bzw. unangemessenen Bedingungen. Besondere Aufmerksamkeit wird der gerichtlichen Geltendmachung von Ansprüchen aus Patentverletzung und der damit verbundenen Huawei-Entscheidung des EuGH gewidmet. Diese Rechtsfrage war in jüngster Zeit nämlich Gegenstand zahlreicher Gerichtsentscheidungen und lebhafter Diskussionen in der Literatur und ist für die beteiligten Unternehmen von erheblicher wirtschaftlicher Bedeutung. Abschließend wird die Sanktionierbarkeit des Patenthinterhalts im Europäischen Recht erörtert und mit der US-amerikanischen Regelung verglichen.

Schlagwörter: Missbrauch marktbeherrschender Stellung, Marktmachtmissbrauch, standardessentielle Patente (SEP), Art. 102 AEUV, Patentverletzungsklage, smartphone wars, Huawei-Entscheidung, Kartellrecht, Patentrecht

Naslov: Smartphone wars in zloraba prevladujočega položaja imetnikov patentov, ki so bistveni del standarda

Povzetek: V prispevku so ovrednoteni patenti, ki so bistveni del standarda (angl. standard-essential patent) v luči prepovedi zlorabe prevladujočega položaja (102. člen PDEU). Po uvodni predstavitvi standardizacije in pogojev FRAND (angl. fair, reasonable and non-discriminatory) je predstavljeno razmerje med kartelnim in patentnim pravom. Danes velja, da sta ti pravni panogi komplementarni. V osrednjem delu članka je obravnavano vprašanje, kdaj ravnanje imetnika patenta, ki je bistveni del standarda, po pravu Evropske unije pomeni zlorabo prevladujočega položaja. Najprej so predstavljene posebnosti ugotavljanja, ali na določenem tehnološkem trgu sploh obstaja prevladujoči položaj. Pri tem je pozornost namenjena zlasti visokim stroškom menjave uporabljene tehnologije in s tem povezanim lock-in učinkom. Nato so predstavljene posamezne oblike zlorabe prevladujočega položaja, začenši z nesklenitvijo licenčne pogodbe oziroma z njeno sklenitvijo pod diskriminatornimi, nepoštenimi ali neprimernimi pogoji. Posebna pozornost je namenjena tožbam zaradi kršitve patenta in s tem povezani odločitvi Sodišča Evropske unije v zadevi Huawei. To vprašanje je namreč v zadnjem času predmet številnih sodnih odločitev in živahnih akademskih razprav, izjemno pomembno pa je tudi za vpletene gospodarske družbe. Kot zadnja od konstelacij je predstavljena tako imenovana patentna zaseda (angl. patent ambush) v evropskem pravu in pravu Združenih držav Amerike.

Ključne besede: zloraba prevladujočega položaja, patent, ki je bistveni del standarda, 102. člen PDEU, tožba zaradi kršitve patenta, smartphone wars, kartelno pravo, patentno pravo

Title: Smartphone Wars and the Abuse of Dominant Position of a Standard-Essential Patent Holder

Abstract: The article evaluates standard-essential patents in the light of the prohibition of abuse of dominant position (Article 102 TFEU). After the initial introduction to the standardisation and FRAND licensing obligations, the relationship between antitrust and patent law is introduced. Nowadays, these two legal disciplines are considered complementary. The central part of the article answers the question, when the actions of a standard-essential patent owner according to EU law, represent an abuse of dominant position. First, the particularities of market dominance in technology markets are presented. Thereby, special attention is paid to high switching costs and the related lock-in effect. Then, individual types of abuse of dominant position are introduced, beginning with the refusal to license and licensing under discriminatory, unfair or inappropriate conditions. Special attention is paid to patent infringement lawsuits and to the related decision of the Court of Justice of the European Union in the Huawei case. This question has been a subject of numerous court decisions as well as of a vivid academic discussion lately, but is also extremely important for the involved companies. Patent ambush is presented as the last of the relevant constellations; its European regulation is compared with the US-American one.

Key words: abuse of dominant position, standard-essential patent (SEP), Article 102 TFEU, patent infringment lawsuit, smartphone wars, antitrust law, patent law

Luka Bernard

Povzetek: Avtor v prispevku obravnava osnovni koncept reforme Evropske komisije glede zlorabe prevladujočega položaja, ki je prepovedana na podlagi 102. člena PDEU. Bistvo te reforme je opustitev formalistične presoje ravnanj podjetij s prevladujočim položajem in implementacija presoje po učinku. Članek obravnava principe presoje zlorabe prevladujočega položaja po učinku iz Navodil Komisije. Predstavljen je tudi vpliv te reforme Komisije na nedavno sodno prakso Sodišča EU.

Ključne besede: konkurenčno pravo, zloraba prevladujočega položaja, formalistična presoja, presoja po učinku, izključevalne zlorabe

Title: Assessment of Dominant Undertakings Conduct by Effect: Reform of the European Commission and its (Partial) Reception in the Judicial Practice of the EU

Abstract: The author discusses a general concept of the European Commission''s reform regarding abuses of dominant position, which is prohibited in accordance to Article 102 TFEU. Focal point of this reform is abandonment of a form-based approach regarding abuses of dominant position and implementation of an effects-based approach. Principles of an effects-based approach from the Communication from the Commission are examined in detail. It also examines European Commission''s reform impact on recent CJEU jurisprudence.

Key words: competition law, abuse of dominant position, form-based approach, effects-based approach, exclusionary abuses

Vesna Sodja

Povzetek: Avtorica v prispevku obravnava izpolnitev dejanskih in pravnih pogojev za začetek gradbenih del, posledice zamude z uvedbo v delo ter posebnosti pogodbene kazni, ki je dogovorjena v gradbeni pogodbi.

Ključne besede: gradbena pogodba, dejanski pogoji, pravni pogoji, zamuda, uvedba v delo, pogodbena kazen

Title: Conditions for the Start of Works and the Deadline for Completing Construction Works in a Construction Contract and Consequences of Delay

Abstract: The authoress deals with the fulfilment of the actual and legal conditions for the start of construction works, the consequences of delay with the introduction to work, as well as the specifics of the contractual penalty, which is agreed in the construction contract.

Key words: construction contract, actual conditions, legal conditions, delays, introduction to the work, contractual penalties

Grega Strban, Renata Mihalič

Povzetek: Prispevek obravnava koncepta socialne države in države blaginje v okviru demokratične pravne države. Predstavljeni so temelji socialne normativne države, primerjalnopravni vidiki oblik socialnih držav ter usmeritve nacionalne in evropske socialne politike. Analizirani so sistem države blaginje in razlike v razmerju do socialne pravne države. Obravnavana so tudi temeljna načela in cilji socialne države in države blaginje. V sklepu so osvetljeni izzivi moderne socialne države.

Ključne besede: socialna država, pravna država, država blaginje, socialne pravice, sistem socialne varnosti

Title: Social State and Welfare State - Synonyms or Mere Contextual Paronyms?

Abstract: The article deals with the concept of a social state and a welfare state within the framework of a democratic state of law. The foundations of a social normative state are presented, the comparative legal aspects of the forms of social states and the trends of the national and European social policy. The system of a welfare state was also analysed as well as the differences in relation to a social state of law. The founding values and goals of a social state and a welfare state are also presented. The conclusion highlights the challenges of a modern social state.

Key words: social state, state of law, welfare state, social rights, social security system

Iz prakse za prakso

Saša Prelič

Povzetek: Dejansko stanje: Družba A je pravna naslednica pooblaščene investicijske družbe (PID) in naj bi se statusno preoblikovala, konkretno po šestem odstavku 5. člena Zakona o pravnih naslednicah pooblaščenih investicijskih družb (ZPNPID). Pravna vprašanja: 1. Ali posamezni delničar družbe A v primeru združitve družbe A z družbo X in v primeru drugih statusnih preoblikovanj, kot jih določa Zakon o gospodarskih družbah (ZGD-1), pridobi pravico do denarne odpravnine in hkrati ohrani vrednostne papirje družbe A (kot pravne naslednice PID)? ...

Title: Obligation of Payment of Financial Severance Fee of the Legal Successor of PID Due to its Status Transformation According to ZPNPID

Sodna praksa RS

Povzetek: 1. Točka 1 4. člena Zakona o odvzemu premoženja nezakonitega izvora (Uradni list RS, št. 91/11) je bila v neskladju z Ustavo, kolikor je v primeru pomešanja premoženja zakonitega in nezakonitega izvora omogočala odvzem celotnega pomešanega premoženjskega predmeta. ...

Title: Inconsistency of a Provision of the Forfeiture of Assets of Illegal Origin Act with the Constitution

Povzetek: Temeljno načelo nepogodbenega odškodninskega prava pa je, da se oškodovancu prisodi odškodnino v znesku, ki je potreben, da postane njegov premoženjski položaj tak, kot bi bil, če ne bi bilo škodljivega dejanja ali opustitve (169. člen OZ). Odraz tega načela v pogodbenem pravu je, da ima pogodbi zvesta stranka zoper kršitelja pogodbe zahtevek za povrnitev celotne vrednosti izjalovljenega pogodbenega pričakovanja. Povrnjeno ji mora biti, kar je pričakovala na podlagi pogodbe, saj mora sicer sama nositi posledice kršitve pogodbe nasprotne pogodbene stranke; to pa bi bilo v nasprotju z načelom pacta sunt servanda, ki ne pomeni le, da je treba pogodbo izpolniti, temveč tudi, da mora imeti v primeru kršitve pogodbe prikrajšana stranka na razpolago učinkovite sankcije. V tem pomenu je pravilo o omejitvi odškodnine na predvidljivo pogodbeno škodo izjema od načela popolne odškodnine. Ko je tako, pa ni nelogično, da je kršitelj pogodbe tisti, ki mora uveljavljati izjemo (nepredvidljivost škode), ki ga razbremenjuje.

Title: Predictability of Damage - Evidence Bringing

Povzetek: Če nekoga prisiliš, da s teboj sklene posojilno pogodbo, mu nato izročiš posojilo ter pridobiš nasprotno terjatev (vračilo posojila z obrestmi), potem gre za dejanski položaj izpodbojne pogodbe (45. člen OZ). Če pa, drugače, nekoga prisiliš, da podpiše listino, ki je naslovljena kot posojilna pogodba, v njej priznaš prejem zneska, ki ga v resnici nisi nikdar prejel (in tudi ni mišljeno, da ga boš prejel) ter se zavežeš denar vrniti, pa tu sploh ne gre za veljavno posojilno pogodbo. Ta je neobstoječa (ker volja skleniti resnično pogodbo niti pod prisilo ni bila podana - 15. člen OZ), listina, ki jo navzven izkazuje ter v kateri se prisiljena stran zavezuje vrniti neobstoječe posojilo, pa je nična.

Title: Non-existent Contract: Voidable Contract

Povzetek: "Predhodno odločanje - Osebni podatki - Varstvo posameznikov pri obdelavi teh podatkov - Direktiva 95/46/ES - Člen 6(1)(e) - Podatki, ki se objavijo v registru družb - Prva direktiva 68/151/EGS - Člen 3 - Prenehanje zadevne družbe - Omejitev dostopa tretjih oseb do teh podatkov"

Title: Judgment of the Court in Case C 398/15 of 9 March 2017

 
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