Suchergebnisse

The article presents legal solutions of the European Union (EU) and Member States (MS) with respect to the digitalisation of company law. We analyse and evaluate the EU's efforts to overcome the backlog of legislation concerning technological development, with legal solutions in the field of the electronic formation and registration of companies and in shareholders' communication with company board members. The analysis shows that company law in the EU is lagging behind technological development. Despite ongoing dynamic efforts to modernise it on the EU level, the MS reveal differences in their speed of implementing the EU's directives. The case of Slovenia shows that while digital tools are in wide use for ensuring transparent data disclosure and publication, along with the realisation of basic corporate governance functions, big differences remain between the minority of companies traded on the regulated market and the majority of companies for which such regulation is deficient. Keywords: digitalisation, electronic means, block chain technology, company registration, shareholders' general meeting (SGM), COVID-19 pandemic

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

Book, written in Slovene, discusses the legal content and scope of the concept of discriminatory harassment, which is deemed to be an unlawful discrimination under modern EU non-discrimination law, in the context of implementation of provisions of relevant EU directives in legal systems of the United Kingdom and Ireland. the two most important EU non-discrimination directives, adopted under Article 13 of the Treaty Establishing the European Community (now Article 19 of the treaty on the Functioning of the European union) - Racial Equality Directive (Directive 2000/43/EC) and Employment Framework Directive (Directive 2000/78/EC) - explicity mention harassment as prohibited form of discrimination. Legal definitions contained in these two directives define harassment as discriminationdiscrimination itself. Prior to the transposition of the EU non-discrimination directives into their laws, while few member states tackled this issue either within the context of the law on equal treatment (e.g. Denmark, the United Kingdom and Ireland) or outside this context (e.g. France), that is in the framework of criminal, civil, health and safety or employment legislation. As a result of the implementation of relevant provisions of the two main non-discrimination directives (Directives 200/43/EC and 200/78/EC) a definition of harassment has been included in legislations of all EU member states. In most member states such legislative definition is a literal copy of the definition of harrasment that can be found in the Directives 2000/43/EC and 2000/78/EC. The approach to the definition of harassment that appears to be the most "generous" from the perspective of victims of discriminatory harrasment is the one that was taken by British legislator. Such legal position in respect of the prohibition of discrimination has been developed in British case law and is based on the extensive interpretation of non-discrimination laws.

Listina o temeljnih pravicah Evropske unije predstavlja osrednji dokument varstva temeljnih pravic v Evropski uniji, ki so se razvila skozi prakso Sodišča Evropske unije. Kot deklaracija je bila najprej slovesno razglašena 7. decembra 2000, pravna veljava in status primarnega prava Evropske unije pa ji je bil podeljen devet let kasneje z Lizbonsko pogodbo. Vsebina Listine o temeljnih pravicah Evropske unije temelji na skupnih ustavnih tradicijah in mednarodnih obveznosti držav članic, Evropski konvenciji o varstvu človekovih pravic, socialnih listinah Evropske unije in Sveta Evrope, sodni praksi Sodišča Evropske unije ter Evropskega sodišča za človekove pravice. Kljub temu pa je njena vsebina tudi inovativna in v nekaterih primerih širša. Tako je z Listino o temeljnih pravicah Evropske unije, zagotovljena pravica do azila, kar predstavlja redkost v mednarodnih dokumentih varstva temeljnih pravic. V praksi jo tako Sodišče Evropske unije kot nacionalna sodišča velikokrat uporabljajo na področju migracij in azila. Sodišče Evropske unije igra pomembno vlogo pri harmonizaciji Skupnega evropskega azilnega sistema in zagotavljanju minimalnih standardov varstva pravic prosilcev za mednarodno zaščito skozi interpretacijo skladnosti določb sekundarne zakonodaje Evropske unije na področju azila in nacionalne zakonodaje z Listino o temeljnih pravicah Evropske unije. ; "Charter of Fundamental Rights of the European Union" represents a core bill of rights document within the European union which developed through the case law of the European Court of Justice. The Charter of Fundamental Rights of the European Union was solemnly announced on 7 December 2000 as a Declaration, only becoming legally binding nine years later with the entry into force of the Lisbon treaty, which granted it the status of primary law of the European Union. The contents within the Charter of Fundamental Rights of the European Union is based on the constitutional traditions and international obligations common to member states, the European Convention for the Protection of Human Rights, Social Charters of the European union, and the Council of Europe, the case law of the European Court of Justice, and the European Court of Human Rights. However, it is also innovative and broader in some cases. Charter of Fundamental Rights of the European Union provides a right to be granted asylum, which represents a rarity in international instruments of fundamental rights. It is often used in practice by the European Court of Justice and national courts in the field of migration and asylum. The European Court of Justice plays an important role in harmonization of the Common European Asylum System and in setting of minimum standards for protection of the rights of applicants for international protection through its interpretation in compliance of secondary legislation of the European Union and national legislation with the Charter of Fundamental Rights of the European Union.