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

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.

The special legal nature of the concession contract (as one of the legal transactions) which represents a legal framework where the public & private interests meet (two parties cooperate for mutual benefit) is characterized by intertwining of general rules of obligation law & special legal institutes that originate from the sphere of public law. The legal nature of the contractual relationships that arise between administrative & private entities requires special regulation of individual institutes that should reflect the public interest as an important guiding principle for concluding these contracts, & a special legal position of a public law entity as a holder of this public interest. Despite adoption of the new Public-Private Partnership Act in the legislative regulation of the concession contract that still remains variously regulated in previously adopted special provisions of sectoral laws, there are still some deficiencies & dilemmas that are more or less effectively dealt with in the contractual practice. For the legal positions that are classically civil at first sight, the legislator or court practice have laid down special modified rules of civil law in most developed countries. In the course of time, these rules became part of public law/administrative law. Thus, the French legal order has best developed the rules of the public contractual law & the legal institute of the administrative contract that the Slovenian administrative theoreticians try more & more to introduce also into our legal order. References. Adapted from the source document.

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.