Čezmejno preoblikovanje in poudarek na novi Direktivi 2019/2121

Perhavec, Keli (avtor), Grilc, Peter (mentor)

Magistrska naloga obravnava novo obliko statusnega preoblikovanja, čezmejno preoblikovanje, ki jo ureja nova Direktiva 2019/2121. Ta je novelirala Direktivo 2017/1132, ki je uredila velik del korporacijskega prava EU. Bistvena sprememba, ki jo prinaša, je, da se lahko družba preoblikuje v isto pravnoorganizacijsko obliko v drugi državi članici, pri tem pa ne izgubi pravne osebnosti in ji ni treba opraviti postopka likvidacije. Postopek čezmejnega preoblikovanja je urejen tako, da se zagotavlja pravna varnost vseh, na katere bi preoblikovanje lahko vplivalo. Zajema številne faze priprave in formalnosti, ki morajo biti zagotovljene. Kljub želji, da bi poenostavili preoblikovanje in bi bil postopek hitrejši in varnejši, je to vprašljivo. Odgovor bo dala šele implementacija in uporaba Direktive. Postopek je urejen kot kombinacija postopka čezmejnih združitev, ki je določen v Direktivi 2017/1132, in nacionalnih zakonodaj, ki že imajo formalno pravno urejen institut čezmejnega preoblikovanja. Čezmejno preoblikovanje zajema številne elemente, ki morajo biti izpolnjeni, da se lahko družba preoblikuje; najpomembnejši med njimi je sprememba vsaj statutarnega sedeža družbe. V prvih odločbah SEU, kjer so se srečali s preoblikovanjem, se je govorilo le o spremembi sedeža v povezavi s teorijo sedeža, ki ji sledi država članica. Magistrska naloga analizira posamezne elemente čezmejnega preoblikovanja, postopka izvedbe in formalnosti, ki morajo biti izpolnjene za uspešno izvedbo čezmejnega preoblikovanja. V postopku odločanja SEU v primerih prenosa sedeža oz. preoblikovanja se je velikokrat pojavila težnja po omejevanju le-tega na podlagi zagotavljanja varstva v splošnem interesu (varstvo družbenikov, delavcev in upnikov družbe, ki je udeležena v taki transakciji). Glavno vprašanje je, ali je Komisiji uspelo harmonizirati pravo EU s področja preoblikovanja ter ob tem vzpostaviti ravnovesje med gospodarsko rastjo in varstvom deležnikov.

• Jezik: Slovenski jezik
• Ključne besede: svoboda ustanavljanja, čezmejni prenos sedeža, Direktiva 2019/2021, čezmejno preoblikovanje, statusno preoblikovanje, zaščita družbenikov, zaščita upnikov, zaščita delavcev, ohranjanje subjektivitete
• Vrsta gradiva: Magistrsko delo/naloga
• Organizacija: PF - Pravna fakulteta
• Leto izida: 2021
• PID: 20.500.12556/RUL-131992
• COBISS.SI-ID: 80331523
• Datum objave v RUL: 08.10.2021

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Cross-border conversion and emphasis on the new Directive 2019/2121

Izvleček

This master’s thesis deals with a new type of change of legal status of a company, i.e. cross-border conversion, that is set out in the new Directive 2019/2121. This Directive amended Directive 2017/1132 which governed a large proportion of the EU corporate law. The essential change is that a company may convert into the same legal form of organisation in another member state without losing its legal personality and without having to first go through liquidation. The cross-border conversion procedure is defined in a way to guarantee legal certainty to all stakeholders. It consists of several preparation phases and formalities that must be complied with. Despite the desire to simplify the conversion in order to render the procedure faster and safer, this is still questionable. This remains to be seen through implementation and application of the Directive. The procedure is set out as a combination of cross-border conversion procedures, as defined in Directive 2017/1132, and national legislations that have already formally stipulated the institute of cross-border conversion. Cross-border conversion consists of many elements that a company must comply with in order to succeed; the most important of them is the change of its statutory seat. In the first decisions of the Court of Justice of the EU (CJEU), where company conversion was dealt with, only change of corporate seat was discussed in relation to the real seat theory that a member state applies. This master’s thesis analyses individual elements of cross-border conversion, the implementation process and the formalities that must be complied with to succeed with cross-border conversion. In the CJEU’s decision-making processes regarding the transfer of the corporate seat or conversion, there was often a tendency to restrict conversion so as to legal security in general interest (protection of members, employees and creditors of a company that partakes in such a transaction). The main question remains whether the Commission has succeeded in harmonising the EU law regarding company conversion as well as establishing balance between economic growth and protection of stakeholders.

• Ključne besede: freedom of incorporation, cross-border transfer of corporate seat, Directive 2019/2121, cross-border conversion, change of legal status, protection of members, protection of creditors, protection of employees, maintaining legal personality