Statusno preoblikovanje podjetnika ter prenos podjetja na podjetnika posameznika : diplomsko delo

Pintarič, Vanessa

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Title:	Statusno preoblikovanje podjetnika ter prenos podjetja na podjetnika posameznika : diplomsko delo
Authors:	ID Pintarič, Vanessa (Author) ID Prelič, Saša (Mentor) More about this mentor...
Files:	UN_Pintaric_Vanessa_2020.pdf (406,14 KB) MD5: FB487F2CD5D17AC27A145424444C748E PID: 20.500.12556/dkum/0584ff58-750f-4065-b187-88b3ee33371f
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	PF - Faculty of Law
Abstract:	Podjetnik je fizična oseba, ki na trgu samostojno opravlja pridobitno dejavnost v okviru organiziranega podjetja. Med podjetnikom in ostalimi oblikami gospodarskih subjektov obstajajo pomembne razlike, zakonodajalec je zato oblikoval specialna pravila ki veljajo, kadar se določena pravnoorganizacijska oblika gospodarske družbe ustanavlja, preoblikuje oziroma preneha obstajati. Specialna pravila so oblikovana zato, da ustrezajo interesom, za uresničevanje katerih so namenjena, obenem pa podjetniku olajšajo izvrševanje upravičenj, ki mu pripadajo. Podjetnik lahko za časa svojega življenja prenese podjetje na drugo fizično osebo, s čimer na prevzemnika preidejo vse pravice in obveznosti podjetnika prenosnika v zvezi s podjetjem. Podjetnik prevzemnik kot univerzalni pravni naslednik vstopi v vsa pravna razmerja v zvezi s prenesenim podjetjem podjetnika. Pri prenosu podjetja na podjetnika prevzemnika pravno dosledno ne gre za statusno preoblikovanje dotedanjega samostojnega podjetnika, saj ta za preneseno premoženje od prevzemnika podjetja ne dobi nasprotne izpolnitve, katere predmet bi bili njegovi deleži, temveč je predmet njegove izpolnitve lahko kakšna druga premoženjska pravica ali pa denar, prenos pa je lahko opravljen tudi neodplačno. Pri podjetniku razpolagalcu ne gre za prenašanje podjetniško organiziranega premoženja (v smislu materialnega statusnega preoblikovanja), temveč gre za njegov popoln umik iz organiziranega podjema. Namen instituta prenosa podjetja na podjetnika prevzemnika je omogočiti spremembo pravne pripadnosti (vsega ali dela) podjetniško organiziranega premoženja podjetnika razpolagalca, tako da omogoči njegov prehod na podjetnika prevzemnika z univerzalnim pravnim nasledstvom. Prenos podjetja se nujno odrazi tudi v poslovnih knjigah oziroma računovodskih izkazih udeleženih nosilcev podjema, v katerih se to premoženje izkazuje, zato se dotakne tudi področja računovodenja gospodarskih družb. Zakonodajalec je omogočil, da pod določenimi pogoji prenos podjetja na podjetnika prevzemnika opravimo po načelu davčne nevtralnosti, kar omogoča kontinuiteto poslovanja in zmanjša finančno breme tako za prenosnika kot prevzemnika podjetja.
Keywords:	podjetnik, podjetnik prevzemnik, prenos podjetja, statusno preoblikovanje, univerzalno pravno nasledstvo, obdavčitev podjetnika posameznika, davčno nevtralni prenos
Place of publishing:	Maribor
Place of performance:	Maribor
Publisher:	[V. Pintarič]
Year of publishing:	2020
Number of pages:	18 f.
PID:	20.500.12556/DKUM-77918
UDC:	347.72.036(043.3)
COBISS.SI-ID:	32064259
NUK URN:	URN:SI:UM:DK:DPIVD0WJ
Publication date in DKUM:	12.10.2020
Views:	1759
Downloads:	311
Metadata:
Categories:	PF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	23.09.2020

Secondary language

Language:	English
Title:	Status transformation of the entrepreneur and tranfer of the company to the entrepreneur transfereetransferee
Abstract:	An entrepreneur or business owner is a natural person who engages in profitable activities on the market as part of an organized business. There are important differences between entrepreneurs and other types of economic actors, so legislators have created special rules which apply whenever a particular legal/organizational structure for an economic enterprise is established, altered, or abolished. These special rules are constructed in such a way that they serve the interests they are intended to promote, while simultaneously making it easier for the entrepreneur to exercise the rights and privileges to which he is entitled. During the course of his life, a business owner may transfer ownership of the business to another natural person, in which case all rights and obligations related thereto are also transferred to the recipient. As the universal legal successor, said transferee then enters into all legal relationships pertaining to the transferred concern. Legally, the transfer of ownership of a business enterprise does not involve a change in the status of the transferor, as the latter receives no opposite performances of which his shares would be the object. Instead, the object of his performance may be some other property right or money, or the transfer may be effected without remuneration. The transferor is not concerned with the conveyance of commercially organized property (in the sense of a change in material status), but rather with his own complete withdrawal from the organized undertaking. The purpose of the legal provisions governing such transfers is to enable a change in legal ownership (in whole or in part) of the commercially organized property, thereby allowing the tranferee to acquire the status of universal legal successor. The ownership transfer of an enterprise must necessarily be reflected in the business and accounting records relating to the property in question, and so it also touches on the area of accounting in commercial enterprises. Lawmakers have, under certain conditions, made allowances for ownership conveyance according to the principle of tax neutrality, which enables the business to continue operations uninterrupted and reduces the financial burden on both the transferor and transferee.
Keywords:	entrpreneuer/business owner, transferee/recipient, ownership transfer/conveyance, change in status, universal legal succession, taxation of an individual independent entrepreneur, tax-neutral transfer/conveyance

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