Slovensko: Zmeny Obchodn\u00e9ho z\u00e1konn\u00edka<\/p>\n
Od 01.01.2016 bude spolo\u010dnos\u0165 \u201ev kr\u00edze\u201c, ak je v \u00fapadku, alebo ak pomer vlastn\u00e9ho imania a z\u00e1v\u00e4zkov je menej ako 4:100. Tento pomer sa v roku 2017 zv\u00fd\u0161i na 6:100 a v roku 2018 a nesk\u00f4r na 8:100. Ak\u00e9ko\u013evek vypl\u00e1canie pe\u0148az\u00ed zo spolo\u010dnosti \u201ev kr\u00edze\u201c bude pod pr\u00edsnym doh\u013eadom. Nez\u00e1konn\u00e9 bude najm\u00e4 vr\u00e1tenie ak\u00fdchko\u013evek pe\u0148a\u017en\u00fdch plnen\u00ed poskytnut\u00fdch spolo\u010dnosti od spolo\u010dn\u00edkov alebo od konate\u013eov, napr. vr\u00e1tenie spolo\u010dn\u00edkom poskytnutej p\u00f4\u017ei\u010dky po\u010das kr\u00edzy. Ak spolo\u010dnos\u0165 v kr\u00edze vr\u00e1ti takto poskytnut\u00e9 pe\u0148a\u017en\u00e9 plnenie sp\u00e4\u0165 spolo\u010dn\u00edkom, konate\u013eom alebo in\u00fdm spriaznen\u00fdm osob\u00e1m, alebo ak by sa v d\u00f4sledku tak\u00e9hoto plnenia dostane do kr\u00edzy, musia by\u0165 tieto platby vr\u00e1ten\u00e9. Z\u00e1rove\u0148 pri t\u00fdchto platb\u00e1ch automaticky ru\u010dia konatelia spolo\u010dnosti za ich vr\u00e1tenie. Konatelia navy\u0161e bud\u00fa za poh\u013ead\u00e1vky osobne ru\u010di\u0165 nielen spolo\u010dnosti, ale aj verite\u013eom spolo\u010dnosti.<\/p>\n
\u010eal\u0161\u00edm zauj\u00edmavou problematickou je problematika vr\u00e1tenie vkladov spolo\u010dn\u00edkov. S\u00fa\u010dasn\u00fd slovensk\u00fd Obchodn\u00fd z\u00e1konn\u00edk umo\u017e\u0148uje spolo\u010dn\u00edkom urobi\u0165 vklad na ostatn\u00e9 kapit\u00e1lov\u00e9 fondy spolo\u010dnosti. Z\u00e1rove\u0148 je t\u00e1to mo\u017enos\u0165 medzi investormi pomerne popul\u00e1rna. E\u0161te doned\u00e1vna bola \u010dasto diskutovan\u00e1 ot\u00e1zka pr\u00edpustnosti vr\u00e1tenia vkladu vlo\u017een\u00e9ho na ostatn\u00e9 kapit\u00e1lov\u00e9 fondy spolo\u010dnosti spolo\u010dn\u00edkom. Od 29. apr\u00edla 2015 z\u00e1kon vr\u00e1tenie vkladov spolo\u010dn\u00edkom spolo\u010dnost\u00ed s ru\u010den\u00edm obmedzen\u00fdm na Slovensku jasne zakazuje. V\u00fdnimka je zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania spolo\u010dnosti. Nako\u013eko v\u0161ak je vklad na ostatn\u00e9 kapit\u00e1lov\u00e9 fondy kvalifikovan\u00fd ako vklad, je pod\u013ea n\u00e1\u0161ho n\u00e1zoru po novom jasne zak\u00e1zan\u00e9 vr\u00e1ti\u0165 tak\u00fdto vklad. Situ\u00e1cia je v\u0161ak odli\u0161n\u00e1 pri akciov\u00fdch a komanditn\u00fdch spolo\u010dnostiach.<\/p>\n
Nemenej d\u00f4le\u017eit\u00e1 je aj \u010fal\u0161ia zmena. Pod\u013ea najnov\u0161ej novely slovensk\u00e9ho Obchodn\u00e9ho z\u00e1konn\u00edka m\u00f4\u017eu spolo\u010dn\u00edci v s.r.o. po\u017ei\u010da\u0165 spolo\u010dnosti finan\u010dn\u00e9 prostriedky len inak ako v hotovosti. Ak spolo\u010dn\u00edk toto ustanovenie poru\u0161\u00ed, bude hotovostn\u00e1 p\u00f4\u017ei\u010dka spolo\u010dn\u00edka pova\u017eovan\u00e1 za bezd\u00f4vodn\u00e9 obohatenie na strane spolo\u010dnosti. Finan\u010dn\u00e9 p\u00f4\u017ei\u010dky preveden\u00e9 prostredn\u00edctvom banky s\u00fa povolen\u00e9. Situ\u00e1cia je op\u00e4\u0165 odli\u0161n\u00e1 pri akciovej a komanditnej spolo\u010dnosti. Toto ustanovenie je u\u017e \u00fa\u010dinn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"
Slovensko: Zmeny Obchodn\u00e9ho z\u00e1konn\u00edka Od 01.01.2016 bude spolo\u010dnos\u0165 \u201ev kr\u00edze\u201c, ak je v \u00fapadku, alebo ak pomer vlastn\u00e9ho imania a z\u00e1v\u00e4zkov je menej ako 4:100. Tento pomer sa v roku 2017 zv\u00fd\u0161i na 6:100 a v roku 2018 a nesk\u00f4r na 8:100. Ak\u00e9ko\u013evek vypl\u00e1canie pe\u0148az\u00ed zo spolo\u010dnosti \u201ev kr\u00edze\u201c bude pod pr\u00edsnym doh\u013eadom. Nez\u00e1konn\u00e9 bude […]<\/p>\n","protected":false},"author":1,"featured_media":5468,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[103],"tags":[104],"class_list":["post-7188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-slovakia"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts\/7188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/comments?post=7188"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts\/7188\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media\/5468"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media?parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/categories?post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/tags?post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}