{"id":1366,"date":"2022-05-30T15:41:41","date_gmt":"2022-05-30T13:41:41","guid":{"rendered":"https:\/\/boomandsmart.com\/novela-obchodneho-zakonnika-ucinna-od-17-jula-2022\/"},"modified":"2022-05-30T15:41:41","modified_gmt":"2022-05-30T13:41:41","slug":"novela-obchodneho-zakonnika-ucinna-od-17-jula-2022","status":"publish","type":"post","link":"https:\/\/boomandsmart.com\/sk\/novela-obchodneho-zakonnika-ucinna-od-17-jula-2022\/","title":{"rendered":"Novela Obchodn\u00e9ho z\u00e1konn\u00edka \u00fa\u010dinn\u00e1 od 17. j\u00fala 2022"},"content":{"rendered":"

 <\/p>\n

D\u0148a 01.05.2022 nadobudol \u00fa\u010dinnos\u0165 z\u00e1kon \u010d. 111\/2022 Z. z. o\u00a0rie\u0161en\u00ed hroziaceho \u00fapadku a\u00a0o\u00a0zmene a\u00a0doplnen\u00ed niektor\u00fdch z\u00e1konov (\u010falej ako \u201ez\u00e1kon \u010d. 111\/2022 Z. z.<\/strong>\u201c), ktor\u00fdm doch\u00e1dza k transpoz\u00edcii Smernice Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2019\/1023 z\u00a020.06.2019 o r\u00e1mcoch prevent\u00edvnej re\u0161trukturaliz\u00e1cie, o\u00a0oddl\u017een\u00ed a diskvalifik\u00e1cii a o opatreniach na zv\u00fd\u0161enie \u00fa\u010dinnosti re\u0161trukturaliza\u010dn\u00fdch, konkurzn\u00fdch a oddl\u017eovac\u00edch konan\u00ed a o zmene smernice (E\u00da) 2017\/1132 (Smernica o re\u0161trukturaliz\u00e1cii a insolvencii) (\u010falej len \u201eSmernica<\/strong>\u201c) do pr\u00e1vneho poriadku Slovenskej republiky.<\/p>\n

S\u00a0\u00fa\u010dinnos\u0165ou od 17.07.2022 sa v s\u00falade so z\u00e1kladn\u00fdmi cie\u013emi Smernice, z\u00e1konom \u010d. 111\/2022 Z. z. novelizuj\u00fa<\/strong> aj in\u00e9 pr\u00e1vne predpisy SR, medzi nimi aj z\u00e1kon \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk<\/strong> (\u010falej ako \u201eObchodn\u00fd z\u00e1konn\u00edk<\/strong>\u201c). \u00da\u010dinnos\u0165 novely Obchodn\u00e9ho z\u00e1konn\u00edka bola navrhovan\u00e1 a\u00a0n\u00e1sledne aj schv\u00e1len\u00e1 a\u017e od 17.07.2022 a to vzh\u013eadom na transpozi\u010dn\u00fa lehotu a vzh\u013eadom na dostato\u010dn\u00fa legisvaka\u010dn\u00fa dobu.[1]<\/a><\/p>\n

V\u00a0tomto pr\u00edspevku si povieme o\u00a0konkr\u00e9tnych zmen\u00e1ch, ktor\u00e9 v\u00a0r\u00e1mci Obchodn\u00e9ho z\u00e1konn\u00edka od 17.07.2022 nast\u00e1vaj\u00fa.<\/p>\n

\u00da\u010dinky prevodu v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu v\u00a0spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm<\/strong><\/p>\n

V\u00a0zmysle s\u00fa\u010dasnej pr\u00e1vnej \u00fapravy\u00a0plat\u00ed, \u017ee \u00fa\u010dinky <\/em>prevodu v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu nast\u00e1vaj\u00fa a\u017e z\u00e1pisom do obchodn\u00e9ho registra, a\u00a0teda z\u00e1pis prevodu v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu m\u00e1 kon\u0161titut\u00edvny \u00fa\u010dinok.<\/p>\n

Novelou Obchodn\u00e9ho z\u00e1konn\u00edka d\u00f4jde k\u00a0zmene ust. \u00a7 115 ods. 5 Obchodn\u00e9ho z\u00e1konn\u00edka a bude znie\u0165 nasledovne:<\/em> \u201e\u00da\u010dinky prevodu obchodn\u00e9ho podielu pod\u013ea odsekov 1 a 2 nast\u00e1vaj\u00fa vo\u010di spolo\u010dnosti odo d\u0148a doru\u010denia zmluvy o prevode obchodn\u00e9ho podielu spolo\u010dnosti, ak nenastan\u00fa a\u017e s neskor\u0161ou \u00fa\u010dinnos\u0165ou zmluvy, nie v\u0161ak sk\u00f4r, ako valn\u00e9 zhroma\u017edenie vyslov\u00ed s\u00fahlas s prevodom obchodn\u00e9ho podielu, ak sa pod\u013ea z\u00e1kona alebo spolo\u010denskej zmluvy s\u00fahlas valn\u00e9ho zhroma\u017edenia na prevod obchodn\u00e9ho podielu vy\u017eaduje.\u201c<\/em><\/p>\n

Po novele Obchodn\u00e9ho z\u00e1konn\u00edka \u00fa\u010dinnej od 17.07.2022 sa bude ust. \u00a7\u00a0115 ods. 5 Obchodn\u00e9ho z\u00e1konn\u00edk aplikova\u0165 na ka\u017ed\u00fd prevod obchodn\u00e9ho podielu a z\u00e1pis <\/strong><\/em>prevodu obchodn\u00e9ho podielu bude ma\u0165 deklarat\u00f3rny \u00fa\u010dinok a\u00a0to bez rozdielu \u010di sa bude jedna\u0165 o\u00a0prevod men\u0161inov\u00e9ho alebo v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu. <\/strong><\/p>\n

 <\/p>\n

S\u00fahlas spr\u00e1vcu dane<\/strong><\/p>\n

K n\u00e1vrhu na z\u00e1pis zmeny v osobe spolo\u010dn\u00edka do obchodn\u00e9ho registra pri prevode obchodn\u00e9ho podielu v\u00a0spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm je pod\u013ea aktu\u00e1lneho znenia ust. \u00a7 115 Obchodn\u00e9ho z\u00e1konn\u00edka potrebn\u00e9 povinne dolo\u017ei\u0165 s\u00fahlas spr\u00e1vcu dane, a\u00a0to ak ide o prevod v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu a spolo\u010dn\u00edk alebo nadob\u00fadate\u013e je veden\u00fd v zozname da\u0148ov\u00fdch dl\u017en\u00edkov pod\u013ea osobitn\u00e9ho predpisu, pr\u00edpadne je potrebn\u00e9 dolo\u017ei\u0165 registrov\u00e9mu s\u00fadu \u010destn\u00e9 vyhl\u00e1senie spolo\u010dn\u00edka a nadob\u00fadate\u013ea o tom, \u017ee t\u00edto nemaj\u00fa povinnos\u0165 predklada\u0165 s\u00fahlas spr\u00e1vcu dane. Podpisy spolo\u010dn\u00edka a\u00a0nadob\u00fadate\u013ea na \u010destnom vyhl\u00e1sen\u00ed musia by\u0165 overen\u00e9.<\/p>\n

Od 17.07.2022 je v\u0161ak t\u00e1to administrat\u00edvna povinnos\u0165 zru\u0161en\u00e1<\/strong>, a\u00a0teda pri prevodoch obchodn\u00fdch podielov realizovan\u00fdch po 17.07.2022 nebude viac potrebn\u00e9 pr\u00edslu\u0161n\u00e9mu registrov\u00e9mu s\u00fadu predklada\u0165 ani s\u00fahlas spr\u00e1vcu dane s\u00a0prevodom obchodn\u00e9ho podielu,\u00a0ani \u010destn\u00e9 vyhl\u00e1senie o\u00a0tom, \u017ee subjekt nem\u00e1 povinnos\u0165 predklada\u0165 s\u00fahlas spr\u00e1vcu dane<\/strong>, a\u00a0to bez oh\u013eadu na to, \u010di sa bude jedna\u0165\u00a0 o\u00a0prevod v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu alebo o\u00a0prevod men\u0161inov\u00e9ho obchodn\u00e9ho podielu.<\/p>\n

V s\u00favislosti so zmenou <\/em>t\u00fdkaj\u00facou sa povinnost\u00ed a \u00fa\u010dinkov pri prevode v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu d\u00f4jde k\u00a0vypusteniu ust. \u00a7 115 ods. 6 a\u017e ods. 11 Obchodn\u00e9ho z\u00e1konn\u00edka a doteraj\u0161ie ust. \u00a7 115 ods. 12 sa bude ozna\u010dova\u0165 ako ust. \u00a7 115 ods. 6. Z\u00e1rove\u0148 d\u00f4jde aj k\u00a0vypusteniu\u00a0ust. \u00a7 117 ods. 4 a\u00a0ods. 5 Obchodn\u00e9ho z\u00e1konn\u00edka.<\/p>\n

 <\/p>\n

Z\u00e1ver<\/strong><\/p>\n

Novelu Obchodn\u00e9ho z\u00e1konn\u00edka t\u00fdkaj\u00facu sa \u00fa\u010dinkov prevodu v\u00e4\u010d\u0161inov\u00e9ho obchodn\u00e9ho podielu v\u00a0spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm a\u00a0taktie\u017e odstr\u00e1nenie administrat\u00edvnej z\u00e1\u0165a\u017ee v\u00a0podobe predkladania s\u00fahlasu spr\u00e1vcu dane, pr\u00edpadne \u010destn\u00e9ho vyhl\u00e1senia, hodnot\u00edme ve\u013emi pozit\u00edvne, nako\u013eko je mo\u017en\u00e9 o\u010dak\u00e1va\u0165, \u017ee cel\u00fd proces transakcie prevodu obchodn\u00fdch podielov sa pre podnikate\u013eov zjednodu\u0161\u00ed a\u00a0ur\u00fdchli.<\/p>\n

[1]<\/a> D\u00f4vodov\u00e1 spr\u00e1va k\u00a0z\u00e1konu \u010d. 111\/2022 Z. z. o\u00a0rie\u0161en\u00ed hroziaceho \u00fapadku a\u00a0o\u00a0zmene a\u00a0doplnen\u00ed niektor\u00fdch z\u00e1konov.<\/p>\n","protected":false},"excerpt":{"rendered":"

  D\u0148a 01.05.2022 nadobudol \u00fa\u010dinnos\u0165 z\u00e1kon \u010d. 111\/2022 Z. z. o\u00a0rie\u0161en\u00ed hroziaceho \u00fapadku a\u00a0o\u00a0zmene a\u00a0doplnen\u00ed niektor\u00fdch z\u00e1konov (\u010falej ako \u201ez\u00e1kon \u010d. 111\/2022 Z. z.\u201c), ktor\u00fdm doch\u00e1dza k transpoz\u00edcii Smernice Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2019\/1023 z\u00a020.06.2019 o r\u00e1mcoch prevent\u00edvnej re\u0161trukturaliz\u00e1cie, o\u00a0oddl\u017een\u00ed a diskvalifik\u00e1cii a o opatreniach na zv\u00fd\u0161enie \u00fa\u010dinnosti re\u0161trukturaliza\u010dn\u00fdch, konkurzn\u00fdch a oddl\u017eovac\u00edch konan\u00ed a…<\/p>\n","protected":false},"author":3,"featured_media":1367,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk"],"yoast_head":"Novela Obchodn\u00e9ho z\u00e1konn\u00edka \u00fa\u010dinn\u00e1 od 17. j\u00fala 2022 - 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