20.500.12556/DKUM-13207 Ustanove v dednem pravu in primerjava z trusti anglo-ameriškega prava Foundations in succession law and comparison with anglo-american trust law To diplomsko delo se po vsebini ukvarja in primerja dva instituta, ki sta oba temeljna in zelo pomembna v svojih pravnih sistemih, in sicer ustanovo ter trust. Anglo-ameriški pravni red ustanov ne pozna, kontinentalno pravo pa, razen redkih izjem, trustov ne ureja. Ustanova je, na določen namen vezano premoženje, ki ima lastnosti pravne osebe, pri čemer je potreben trajen, splošno-koristen ali dobrodelni namen. Za njeno ustanovitev je potrebna odobritev državnega organa. Ustanovni namen in premoženje določi ustanovitelj z enostranskim pravnim poslom med živimi (»inter vivos«), lahko pa izjavi voljo tudi z pravnim poslom za primer smrti (»mortis causa«). Dopustnost tega posla je povezana s t.i. načelom svobode testiranja, ki zapustniku omogoča svobodno razpolaganje s svojim premoženjem. Če zapustnik v svoji oporoki odredi ustanovitev ustanove in nameni sredstva za njen namen, govorimo o pravnem poslu »mortis causa« in o ustanovitvi ustanove na podlagi tega posla. Ustanovitev ustanove na podlagi pravnega posla »mortis causa« pa je samo eden od načinov razpolaganja v dovoljen namen. Zapustnik se lahko namreč odloči, da svoje premoženje ali njegov del zapusti že obstoječi pravni osebi, ki že izvršuje svoj namen ali pa zapusti določeno premoženje v določen namen, ne da bi imenoval tistega, ki mu naklanja to premoženje. Čeprav je ustanova pravna oseba brez članov, ima koristnike (»beneficiarje«). To so tisti, ki uživajo koristi ustanove in zaradi katerih je pomembno, da je premoženje ustanove dovolj veliko, da omogoča trajno financiranje namena. V zvezi z vrstami ustanov velja posebej opozoriti na nesamostojne ustanove, ki so po opredelilnih kriterijih podobne samostojni ustanovi, vendar pa nimajo lastne pravne osebnosti in so kot take na nek način podobne institutu trusta v anglo-ameriškem pravnem redu. Lahko bi celo dejali, da so v nesamostojni ustanovi tudi zgodovinske korenine trustov. Ustanovitelj takšne ustanove, nakloni premoženje za določen namen, ter ga prenese fizični ali pravni osebi z nalogom, da njegove prihodke uporabi za namen, ki ga je določil ustanovitelj. Namen razpolaganja mora biti trajen in tudi v tem primeru se v izročeno premoženje ne sme posegati. Za uresničitev namena se uporabljajo dohodki od premoženja oziroma obresti. Posledica naklonitve premoženja ustanovi je, da dosedanji lastnik preneha biti lastnik premoženja, ki ga je naklonil ustanovi. Ker bi lahko ustanovitelj ustanove na takšen način prikrajšal dediče in upnike, za premoženje, ki jim bi sicer pripadlo, so njihovi interesi varovani s splošnimi predpisi civilnega, dednega in obligacijskega prava. Trust je pravni institut katerega korenine segajo v Anglijo, kjer se je tudi razvil, kot odraz sodne prakse in ne nekega zakonskega akta. Gre za institut, pri katerem je premoženje ustanovitelja (»settlor«) preneseno na določeno osebo (»trustee«), ki postane obligacijsko zavezana, da s premoženjem ravna na določen način, brez koristi in osebnega interesa, v korist tretje osebe (»beneficiarja«), v korist katere je bil ustanovljen. Ustanovitelj ustanovi trust s pravnim dejanjem, kjer zadostuje že enostranska izjava volje iz katere izhaja, da hoče ustanovitelj tretjemu nakloniti določeno korist. Kot bistvene elemente trusta lahko opredelimo premoženje, ustanovitelja, ter namen iz katerega izhaja kdo so koristniki. Pomemben je tudi upravitelj trusta, ter jasno izražena volja o ustanovitvi trusta. Ustanovitelj je lahko fizična ali pravna oseba, ter tudi organizacija brez pravne osebnosti. Bistvena razlika med ustanovami in trusti je prav v pravni subjektiviteti. Kontinentalni pravni redi opredeljujejo ustanove kot pravne osebe, prav zaradi tega, je težko razumeti anglo-ameriški pravni red, ki pravni subjektiviteti sploh ne posveča pozornosti, saj trusti za razliko od ustanov niso pravne osebe. Ustanovitelj ob ustanovitvi trusta prenese lastnino na upravitelja, ki postane tako imenovani pravni lastnik (»legal owner«), ki mora trust upravljati v korist This composition deals with two institutes, the foundation and trust, both fundamental and very important within their legal systems. There are no foundations within the Anglo-American legal order while the Continental Law, not counting rare exceptions, does not deal with trusts. A foundation is property, tied to a specific purpose, which must be durable, generally useful or charitable. It has the characteristics of a legal person. To establish foundation, one needs the consent of state authority. The founding purpose and the property are determined by the settlor through a one-sided legal transaction among the living (»inter vivos«), but one can also express his will through legal transaction in the case of death (»mortis causa«). The admissibility of this transaction is connected with the so-called principle of free disposition of will, which enables the testator free handling with the property. If, in his will, the testator ordains the establishment of an foundation and assigns the means for its purpose, then we are dealing with the »mortis causa« legal transaction and the establishment of an foundation on the basis of this transaction. However, the establishment of an foundation on the basis of the »mortis causa« legal transaction is only one of the possible ways of handling the means for the allowed purpose. The testator can decide to leave his property, or a part of it, to an already existing legal person already exercising his or her purpose, or leave a certain part of the property to a certain purpose without naming the person the certain property is intended for. Although a foundation is a legal person with no members, it has its beneficiaries, people who enjoy the benefits of the foundation. It is important, for their sake, that the property of the foundation is extensive enough to enable a lasting financing of the purpose. When it comes to types of foundation, one must be warned about dependent foundation. In regard to the defining criteria, the dependent foundations are similar to independent foundations but they do not have their own legal personality. As such, they are, in a way, similar to the institute of the trust in the Anglo-American legal order. One might even say that the historic roots of trusts lie in the dependent foundations. The founder of such an institution bestows his or her money on a certain purpose and then turns it over to a natural person or a legal person with foundation to use its incomes for the purpose determined by the founder. The purpose of handling the means has to be a lasting one and, even in this case, the presented property is not to be encroached upon. To fulfil the purpose, the incomes of the property or the interests are to be used. Trust is a legal institute. It derives from England, where it was formed more as a reflection of the case-law than some legal act. In this institute, the property of the settlor is turned over to a specific person, the trustee, who becomes obliged to handle the property in a specific manner, with no benefit or personal interest, for the benefit of some third person, the beneficiary. After all, the trust was founded for the benefit of the beneficiary. The settlor founds the trust with a legal action. All it takes is a one-sided declaration of will denoting the settlor desires to bestow a benefit on some third person. The property, the settlor and the purpose indicating the beneficiaries can be determined as the key elements of a trust. The trustee is also very important along with the clearly expressed desire for a foundation of the trust. The trustee can be a natural person, a legal person or an organization with no legal personality. The basic difference between foundations and trusts lies in the legal subjectivity. The Continental legal orders define foundations as legal persons. This makes it so hard to understand the Anglo-American legal order, which pays no attention to legal subjectivity since trusts, unlike foundations, are not legal persons. As the settlor founds a trust, he or she transfers the property to the ustanova trust dedovanje charitable trust testamentary trust nesamostojna ustanova mortis causa foundation trust inheritance charitable trust testamentary trust dependent foundations mortis causa true true false [A. Naglič] Slovenski jezik Angleški jezik Diplomsko delo 2010-02-19 10:31:29 2010-02-26 10:22:25 2022-04-12 11:00:17 2022-04-20 03:35:10 2010 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 4037931 URN:SI:UM:DK:Q5LUWJRY UNI_Naglic_Alen_2010.pdf UNI_Naglic_Alen_2010.pdf 1 E62327254CD9208E6EA765F2FA41F68C 83efa4fdec8464db8a62311c9d018b24a984005a4ba8570f052777ee7287f414 d8f7cbf6-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0f93ad9b-6d18-41e2-b314-d3ff12d24e2b https://dk.um.si/Dokument.php?lang=slv&id=13219 Pravna fakulteta 0 0 0