{"id":7211,"date":"2017-11-27T00:00:00","date_gmt":"2017-11-27T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/korporatny-zavoj-odhaleny\/"},"modified":"2017-11-27T00:00:00","modified_gmt":"2017-11-27T00:00:00","slug":"korporatny-zavoj-odhaleny","status":"publish","type":"post","link":"https:\/\/lynx.legal\/sk\/korporatny-zavoj-odhaleny\/","title":{"rendered":"Korpor\u00e1tny z\u00e1voj odhalen\u00fd"},"content":{"rendered":"\n<p>Veritelia si bud\u00fa m\u00f4c\u0165 svoje poh\u013ead\u00e1vky vym\u00e1ha\u0165 priamo od spolo\u010dn\u00edkov ovl\u00e1daj\u00facich spolo\u010dnos\u0165.<\/p>\n<p>Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov, pre\u010do podnikatelia uskuto\u010d\u0148uj\u00fa svoje obchodn\u00e9 aktivity prostredn\u00edctvom kapit\u00e1lov\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed, je prenesenie podnikate\u013esk\u00e9ho rizika zo svojej osoby na spolo\u010dnos\u0165. In\u00fdmi slovami povedan\u00e9, poh\u013ead\u00e1vky verite\u013eov spolo\u010dnosti sa m\u00f4\u017eu uspokojova\u0165 len z majetku spolo\u010dnosti, pri\u010dom majetok ich vlastn\u00edkov &#8211; spolo\u010dn\u00edkov je pred verite\u013emi chr\u00e1nen\u00fd. Z\u00e1konom poskytovan\u00e1 ochrana spolo\u010dn\u00edkov dostala prozaick\u00e9 pomenovanie korpor\u00e1tny z\u00e1voj (z angl. corporate veil).<\/p>\n<p>Posledn\u00e1 novela Obchodn\u00e9ho z\u00e1konn\u00edka v\u0161ak do slovensk\u00e9ho pr\u00e1vneho poriadku zav\u00e1dza ustanovenie, ktor\u00e9 po prv\u00fd raz spom\u00ednan\u00fa ochranu spolo\u010dn\u00edkov &#8211; tzv. corporate veil \u010diasto\u010dne prelamuje.<\/p>\n<p>Nov\u00e1 pr\u00e1vna \u00faprava sa net\u00fdka v\u0161etk\u00fdch spolo\u010dn\u00edkov, ale len t\u00fdch, ktor\u00ed s\u00fa v postaven\u00ed tzv. ovl\u00e1daj\u00facej osoby. Ovl\u00e1daj\u00facou osobou sa rozumej\u00fa t\u00ed spolo\u010dn\u00edci, bez oh\u013eadu na to, \u010di ide o fyzick\u00fa alebo pr\u00e1vnick\u00fa osobu, ktor\u00ed maj\u00fa v\u00e4\u010d\u0161inov\u00fd podiel na hlasovac\u00edch pr\u00e1vach v spolo\u010dnosti. Spolo\u010dnos\u0165, ktor\u00fa ovl\u00e1daj\u00faca osoba kontroluje, sa naz\u00fdva ovl\u00e1danou osobou.<\/p>\n<p>V zmysle prijatej novely bude ka\u017ed\u00fd spolo\u010dn\u00edk v postaven\u00ed ovl\u00e1daj\u00facej osoby, ktor\u00fd svoj\u00edm konan\u00edm podstatne prispeje k \u00fapadku spolo\u010dnosti, povinn\u00fd nahradi\u0165 verite\u013eom spolo\u010dnosti \u0161kodu sp\u00f4soben\u00fa \u00fapadkom ovl\u00e1danej osoby. Z\u00e1kon vych\u00e1dza z predpokladu, \u017ee spolo\u010dnos\u0165 je v \u00fapadku nielen vtedy, ak m\u00e1 viac ako jedn\u00e9ho verite\u013ea a hodnota jej z\u00e1v\u00e4zkov presahuje hodnotu jej majetku, ale aj vtedy, ak pre nedostatok majetku nemo\u017eno vyhl\u00e1si\u0165, resp. pokra\u010dova\u0165 v konkurze alebo uskuto\u010dni\u0165 exek\u00faciu.<\/p>\n<p>Uvedenej zodpovednosti sa ovl\u00e1daj\u00faca osoba m\u00f4\u017ee zbavi\u0165, a to v pr\u00edpade, ak preuk\u00e1\u017ee, \u017ee postupovala informovane a v dobrej viere, \u017ee kon\u00e1 v prospech ovl\u00e1danej osoby, \u010d\u00edm sa u n\u00e1s zav\u00e1dza obdoba tzv. \u201ebusiness judgement rule\u201c, zn\u00e1meho predov\u0161etk\u00fdm z angloamerick\u00e9ho pr\u00e1vneho prostredia. Ovl\u00e1daj\u00facim osob\u00e1m je tak poskytovan\u00e1 ochrana pred n\u00e1sledkami nespr\u00e1vnych podnikate\u013esk\u00fdch rozhodnut\u00ed, ktor\u00e9 nemali za cie\u013e po\u0161kodi\u0165 spolo\u010dnos\u0165 alebo jej verite\u013eov.<\/p>\n<p>Pri ur\u010den\u00ed v\u00fd\u0161ky \u0161kody sa vych\u00e1dza z domnienky, \u017ee rozsah \u0161kody rovn\u00e1 sa v\u00fd\u0161ke neuspokojenej poh\u013ead\u00e1vky. To v\u0161ak verite\u013eom nebr\u00e1ni, aby od spolo\u010dn\u00edkov po\u017eadovali \u0161kodu v jej skuto\u010dnej v\u00fd\u0161ke spolu s pr\u00edpadn\u00fdm u\u0161l\u00fdm ziskom.<\/p>\n<p>Prijat\u00e9 ustanovenie tak verite\u013eom umo\u017e\u0148uje dom\u00e1ha\u0165 sa svojich poh\u013ead\u00e1vok i v pr\u00edpade nesolventnosti ich obchodn\u00e9ho partnera zavinenej jeho ovl\u00e1daj\u00facim spolo\u010dn\u00edkom.<\/p>\n<p>Diskutovan\u00e9 ustanovenie nadob\u00fada \u00fa\u010dinnos\u0165 1. janu\u00e1ra 2018.<\/p>\n<p>&nbsp;<\/p>\n<p>Zdroj: z\u00e1kon \u010d. 264\/2017 Z. z.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Veritelia si bud\u00fa m\u00f4c\u0165 svoje poh\u013ead\u00e1vky vym\u00e1ha\u0165 priamo od spolo\u010dn\u00edkov ovl\u00e1daj\u00facich spolo\u010dnos\u0165. Jedn\u00fdm z hlavn\u00fdch d\u00f4vodov, pre\u010do podnikatelia uskuto\u010d\u0148uj\u00fa svoje obchodn\u00e9 aktivity prostredn\u00edctvom kapit\u00e1lov\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed, je prenesenie podnikate\u013esk\u00e9ho rizika zo svojej osoby na spolo\u010dnos\u0165. In\u00fdmi slovami povedan\u00e9, poh\u013ead\u00e1vky verite\u013eov spolo\u010dnosti sa m\u00f4\u017eu uspokojova\u0165 len z majetku spolo\u010dnosti, pri\u010dom majetok ich vlastn\u00edkov &#8211; spolo\u010dn\u00edkov je [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5464,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[103],"tags":[104],"class_list":["post-7211","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\/7211","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=7211"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/posts\/7211\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media\/5464"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/media?parent=7211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/categories?post=7211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/sk\/wp-json\/wp\/v2\/tags?post=7211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}