ULOGA NOVOG FINANCIJSKOG INSTRUMENTA U REDEFINIRANJU VLASNIŠTVA KOD DRUŠTVA S OGRANIČENOM ODGOVORNOŠĆU
DOI:
https://doi.org/10.25234/pv/33445Sažetak
U pravu Republike Srbije već nekoliko godina prihvaćen je sui generis način stjecanja udjela u društvu s ograničenom odgovornošću, kao uspješna mjera korporativnog upravljanja poznata kao Employee Stock Ownership Plan (ESOP). Njome se omogućava zaposlenima da postanu suvlasnici kompanije u kojoj rade. Za razliku od poredbenopravnih rješenja, gdje je ova mjera uglavnom rezervirana za zaposlene, srpski zakonodavac ne ograničava kategorije osoba na koje se ESOP model može odnositi. Glavna razlika u odnosu na druga rješenja iz poredbenog prava ogleda se u definiranju dvaju novih pravnih instituta u Zakonu o privrednim društvima: financijski instrument – pravo na stjecanje udjela i rezervirani vlastiti udio. U ovom radu analizira se novi financijski instrument kao sredstvo za stjecanje udjela u društvu. U uvodnom dijelu autorica sagledava specifičnosti ovog financijskog instrumenta i njegove sličnosti s drugim financijskim instrumentima u srpskom pravu, s posebnim osvrtom na ESOP model u poredbenom pravu. Zatim se analizira postupak izdavanja i registriranja ovog financijskog instrumenta u Centralnom registru, depou i kliringu hartija od vrednosti, kao i posebni slučajevi njegove dospjelosti. U završnom dijelu rada, autorica razmatra dostupnost tužbi imateljima i nasljednicima ovog financijskog instrumenta kao sredstva za ostvarivanje prava koja iz njega proizlaze.
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REGULATIONS AND DOCUMENTS
European Parliament Resolution of 14 January 2014 on social protection for all, including self-employed workers (2013/2111(INI))
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