Povzetek: Ena pomembnih novosti, ki jih prinaša Direktiva 2017/828, je tudi ureditev poslov s povezanimi strankami, ki določa odobritev in javno objavo podatkov o poslu kot zaščitna instrumenta. S predlagano novelo Zakona o gospodarskih družbah - ZGD-1K - je predvidena strožja ureditev poslov družb, z delnicami katerih se trguje na organiziranem trgu, s člani organov vodenja in nadzora ter prokuristi oziroma z njimi povezanimi osebami, ta ureditev pa se je - z izjemo javne objave podatkov o poslu - razširila še na nejavne delniške družbe ter na srednje in velike družbe z omejeno odgovornostjo. Kot organ, ki odloča o odobritvi posla, je predviden nadzorni svet oziroma upravni odbor, kar je v skladu z načelom adekvatnosti organa. Ob tem sta s predlagano novelo ZGD-1K predvideni še posebna ureditev pogodbe o svetovanju s člani organa nadzora in modifikacija ureditve pogodbe o opravljanju funkcije iz 262. člena ZGD-1.
Ključne besede: Direktiva 2017/828, posli s povezanimi strankami, implementacija, odobritev posla, objava podatkov o poslu
Title: Transparency and Approval of Related Party Transactions
Abstract: One of the important novelties introduced by Directive 2017/828 is the arrangement of transactions with related parties through the approval and publication of transaction data as protectionist instruments. With the proposed amendment to the Companies Act (ZGD-1K), a stricter arrangement of transactions with members of management or supervisory bodies and procurators, and persons associated with them, is provided for, whereby this arrangement - with the exception of the publication of transaction data - is also extended to unlisted public limited companies and middle-sized and large private limited companies. As the body which decides on the approval of a transaction, the supervisory or administrative board is envisaged, which is in line with the principle of adequacy of the body. Furthermore, the amendment to the Companies Act (ZGD-1K) also provides for a special arrangement of the consultancy contract with the members of the supervisory body and modification of the arrangement of the employment contract from Article 262 of the Companies Act (ZGD-1).
Keywords: Directive 2017/828, related party transactions, implementation, approval of transactions, publication of transaction data
