20.500.12556/DKUM-58840 DAVČNO PRAVNI POLOŽAJ UPNIKOV V INSOLVENČNIH POSTOPKIH V SLOVENIJI The tax and legal position of creditors in insolvency proceedings in Slovenia Zadnje desetletje je poslovno okolje zaznamovala svetovna gospodarska kriza. Velike spremembe v obsegu poslovanja, izgube trgov, plačilna nedisciplina in prezadolženost so stalnica, ki krojijo usodo družb. Tiste, ki svojega poslovanja ne prilagodijo okoliščinam, se znajdejo v insolventnih postopkih. Če ukrepajo pravočasno, je velika možnost, da z reorganizacijo rešijo svoj obstoj in nadaljujejo poslovanje. V kolikor tega niso sposobne, je dolgotrajna insolventnost zanje običajno usodna. Stečaji številnih družb zavirajo gospodarsko rast in razvoj ter povzročajo veliko brezposelnost. Naš namen v tem delu pa je predstaviti, kakšne posledice imajo insolventni postopki na terjatve upnikov v teh postopkih. V Sloveniji ureja to področje Zakon o finančnem poslovanju in postopkih zaradi insolventnosti in prisilnem prenehanju (ZFPPIPP) in v delu smo predstavili, kakšne pravne posledice ima na terjatve upnikov v različnih postopkih insolventnosti, ki so navedeni v tem zakonu. Prikazali smo, kaj mora storiti upnik, ko se njegov dolžnik znajde v insolventnem postopku ter kako je obravnavana njegova terjatev skozi postopek z računovodskega in davčnega vidika. Z analizo posameznih insolventnih postopkov v Sloveniji smo prikazali njihovo reševanje postopkov, jo primerjali s podatki drugih držav članic EU ter opozorili na nesorazmerje med številom prejetih in rešenih zadev. Kako vplivajo prijavljene terjatve v insolventni postopek na finančni položaj družbe, smo prikazali s primerom iz prakse. Iz celotne obravnave v tem delu smo prišli do zaključka, da je mogoče z ustrezno harmonizacijo zakonodaje izboljšati položaj upnikov v teh postopkih. The last decade has seen global economic crisis which effected business environment. Great changes in business volume, loss of markets, a lack of payment discipline and over-indebtedness became constants which shape the fate of companies. The companies which do not adjust their operations to current circumstances find themselves in insolvency proceedings. If companies react in time, it is highly possible that reorganization will save their existence and continue their business. Insofar as they are not able to do that, long-lasting insolvency is normally fatal for them. Bankruptcies of numerous companies slow down the economic growth and development and cause high unemployment. Our goal is to present the consequences that insolvency proceedings have on creditors’ claims in these proceedings. In Slovenia this area is regulated by the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (ZFPPIPP) and in this work we presented the legal consequences it has on the creditors’ claims in different insolvency proceedings stated in this Act. We have demonstrated what the creditor has to do when his debtor commences the insolvency proceeding and how his claim is addressed through the proceeding from the accounting and tax points of view. By analysing individual insolvency proceedings in Slovenia, we demonstrated their way of handling the proceedings and compared them with data of other EU Member States. We also highlighted the imbalance between the number of received and resolved cases. With the help of a practical case we showed how claims submitted in the insolvency proceeding affect the company’s financial situation. We arrived at the conclusion that with appropriate harmonisation of legislation it is possible to improve the creditor’s situation in these proceedings. insolventnost postopek dolžnik upnik terjatve insolvency procedure debtor creditor claims true true false [M. Libenšek] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-28 02:10:47 2016-06-10 13:48:02 2022-06-19 03:05:29 2019-07-11 10:53:43 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 347.7 12320028 URN:SI:UM:DK:AUXXMMDE VS_Libensek_Mihaela_2016.pdf VS_Libensek_Mihaela_2016.pdf 1 01EDC08A6745B58AAD4177FBD6A5834B 5fee16d502ac4db425daa3e50111ee39ea062a1d519e87d5a2418bb46154a784 8e84c73d-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=92729 Ekonomsko-poslovna fakulteta 0 0 0