Jednostavno društvo s ograničenom odgovornošću

master's thesis

• Title (english): Simple Limited Liability Company
• Author: Antonio Šumiga
• Mentor: Antun Bilić (mentor)
• Committee member: Antun Bilić (predsjednik povjerenstva)
• Committee member: Tomislav Jakšić (član povjerenstva)
• Committee member: Siniša Petrović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Company Law and Company Law); Zagreb
• Defense date and country: 2023-07-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Potaknut ulaskom Republike Hrvatske u Europsku uniju hrvatski zakonodavac odlučio je modernizirati pravo društava kako bi hrvatski poduzetnici lakše djelovali na novom, sada jedinstvenom europskom tržištu. Rezultat modernizacije je uvođenje jednostavnog društva s ograničenom odgovornošću u hrvatski pravni sustav. Ne radi se o novom obliku društva, već o društvu s ograničenom odgovornošću koje ima određene posebnosti, pa se sukladno tome na njega primjenjuju sve odredbe koje vrijede za d.o.o., osim ako ZTD-om nije propisano što drugo. Kroz rad se prikazuju razlozi za njegovo uvođenje, a nakon toga daje se uvid u takav oblik društva u Njemačkoj i Velikoj Britaniji. Posebnost ovog oblika društva je propisan nizak temeljni kapital kako bi se omogućilo novim poduzetnicima koji ne raspolažu velikim kapitalom ulazak u poduzetništvo. Kako bi olakšao osnivanje društva, hrvatski zakonodavac se odlučio na obrasce zapisnika koji su priloženi ZTD-u, a sastavlja ih javni bilježnik. Izmjenama i dopunama ZTD-a 2019. godine uvodi se mogućnost prestanka društva po skraćenom postupku bez likvidacije, čime su uvedene pozitivne promjene u vidu smanjenih troškova prestanka društva.

Abstract (english)

Encouraged by the accession of the Republic of Croatia to the European Union, the Croatian legislator decided to modernize company law so that Croatian entrepreneurs could operate more easily in the new, now unified European market. The result of modernization is introducing a simple company with limited liability into the Croatian legal system. It is not a new form of a company but a limited liability company with certain peculiarities, so accordingly, all the provisions that apply to LLC are valid unless the ZTD stipulates otherwise. The paper presents the reasons for its introduction and then gives an insight into this form of society in Germany and Great Britain. The special feature of this form of company is the prescribed low share capital to enable new entrepreneurs who do not have large capital to enter into entrepreneurship. To facilitate the establishment of a company, the Croatian legislator decided on the minute forms attached to the ZTD, which are drawn up by a notary public. Changes and amendments to the ZTD in 2019 introduced the possibility of terminating the company by abbreviated procedure without liquidation, which introduced positive changes in the form of reduced costs of closing the company.

• Keywords: jednostavno društvo s ograničenom odgovornošću; razlozi uvođenja; bitna obilježja; porezno-pravni aspekti; obrasci zapisnika; prestanak jednostavnog društva s ograničenom odgovornošću.
• Keywords (english): simple limited liability company; reasons for introduction; essential characteristics; tax-legal aspects; minutes forms; termination of a simple limited liability company.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:367777
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-07-07 08:57:06