{"id":1454,"date":"2024-03-13T12:55:54","date_gmt":"2024-03-13T11:55:54","guid":{"rendered":"https:\/\/boomandsmart.com\/?p=1454"},"modified":"2024-03-13T12:56:29","modified_gmt":"2024-03-13T11:56:29","slug":"novy-zakon-o-premenach-obchodnych-spolocnosti-a-druzstiev","status":"publish","type":"post","link":"https:\/\/boomandsmart.com\/sk\/novy-zakon-o-premenach-obchodnych-spolocnosti-a-druzstiev\/","title":{"rendered":"Nov\u00fd z\u00e1kon o premen\u00e1ch obchodn\u00fdch spolo\u010dnost\u00ed a dru\u017estiev"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><strong><em>Premena je f\u00fazia alebo rozdelenie. F\u00fazia je zl\u00fa\u010denie alebo splynutie. Projekt premeny je zmluva o\u00a0zl\u00fa\u010den\u00ed, zmluva o splynut\u00ed a\u00a0projekt o\u00a0rozdelen\u00ed.<\/em><\/strong><\/p>\n<p>01.03.2024 nadobudol \u00fa\u010dinnos\u0165 nov\u00fd z\u00e1kon \u010d. 309\/2023 Z.z. o\u00a0premen\u00e1ch obchodn\u00fdch spolo\u010dnost\u00ed a\u00a0dru\u017estiev, ktor\u00fd nahradil doteraj\u0161iu pr\u00e1vnu \u00fapravu splynutia, zl\u00fa\u010denia a rozdelenia spolo\u010dnosti vr\u00e1tane cezhrani\u010dn\u00e9ho zl\u00fa\u010denia a cezhrani\u010dn\u00e9ho splynutia obsiahnut\u00fa v\u00a0Obchodnom z\u00e1konn\u00edku.<\/p>\n<p>Z\u00e1konom sa zabezpe\u010duje transpoz\u00edcia Smernice Eur\u00f3pskeho parlamentu a\u00a0Rady (E\u00da) 2019\/2121 z\u00a027. novembra 2019, ktorou sa men\u00ed smernica (E\u00da) 2017\/1132, pokia\u013e ide o\u00a0cezhrani\u010dn\u00e9 premeny, zl\u00fa\u010denia alebo splynutia a\u00a0rozdelenia do slovensk\u00e9ho pr\u00e1vneho poriadku.<\/p>\n<p>V novom\u00a0z\u00e1kone s\u00fa obsiahnut\u00e9 mnoh\u00e9 \u00fapravy tak, aby boli premeny pod\u013ea n\u00e1\u0161ho z\u00e1kona s\u00faladn\u00e9 so smernicou, pri\u010dom v\u00a0niektor\u00fdch pr\u00edpadoch doch\u00e1dza ku goldplatingu, nako\u013eko pr\u00e1vna \u00faprava ide nad r\u00e1mec minim\u00e1lnych po\u017eiadaviek smernice (napr\u00edklad spr\u00e1va aud\u00edtora sa vy\u017eaduje aj pri spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm, ozn\u00e1menie spr\u00e1vcovi dane pri cezhrani\u010dnom zl\u00fa\u010den\u00ed, aplik\u00e1cia ustanoven\u00ed o cezhrani\u010dnej f\u00fazii aj na verejn\u00e9 obchodn\u00e9 spolo\u010dnosti a komanditn\u00e9 spolo\u010dnosti).<\/p>\n<p>Cie\u013eom z\u00e1konodarcu bolo vyhotovenie jednotnej, ucelenej a\u00a0preh\u013eadnej pr\u00e1vnej \u00fapravy splynut\u00ed, zl\u00fa\u010den\u00ed, rozdelen\u00ed, zmeny pr\u00e1vnej formy a\u00a0tie\u017e ich cezhrani\u010dn\u00fdch alternat\u00edv, \u010do je v\u00a0pr\u00e1vnom prostred\u00ed viac ako v\u00edtan\u00e9, nako\u013eko \u00faprava v\u00a0Obchodnom z\u00e1konn\u00edku sa v d\u00f4sledku mnohopo\u010detn\u00fdch noveliz\u00e1ci\u00ed, s\u00favisiacich najm\u00e4 s\u00a0priebe\u017enou transpoz\u00edciou eur\u00f3pskych smern\u00edc do n\u00e1\u0161ho pr\u00e1vneho poriadku, stala nepreh\u013eadn\u00e1 a\u00a0roztrie\u0161ten\u00e1.<\/p>\n<p>Okrem toho bolo v\u00a0praxi v\u00a0pr\u00edpade cezhrani\u010dn\u00fdch zl\u00fa\u010den\u00ed n\u00e1ro\u010dn\u00e9 n\u00e1js\u0165 prienik medzi slovenskou pr\u00e1vnou \u00fapravou, ktor\u00e1 nebola s\u00faladn\u00e1 so smernicou, a\u00a0zahrani\u010dnou pr\u00e1vnou \u00fapravou, ktor\u00e1 u\u017e transpoz\u00edciu obsahovala, preto ver\u00edme, \u017ee nov\u00fd z\u00e1kon odstr\u00e1nil nezrovnalosti,\u00a0ktor\u00fdm akvizi\u010dn\u00ed pr\u00e1vnici v\u00a0minulosti \u010delili a\u00a0zjednotil pr\u00e1vnu \u00fapravu na cezhrani\u010dnej \u00farovni.<\/p>\n<p>Najpodstatnej\u0161ou zmenou je, \u017ee nov\u00fdm z\u00e1konom sa dop\u013a\u0148aj\u00fa nov\u00e9 postupy -cezhrani\u010dn\u00e9 rozdelenie a\u00a0cezhrani\u010dn\u00e1 zmena pr\u00e1vnej formy, pre cezhrani\u010dn\u00fa mobilitu spolo\u010dnost\u00ed s\u00a0\u00famyslom jej v\u00e4\u010d\u0161ej podpory a\u00a0tie\u017e s\u00a0cie\u013eom poskytn\u00fa\u0165 v\u00e4\u010d\u0161iu ochranu vlastn\u00edkom obchodn\u00fdch podielov alebo akci\u00ed, verite\u013eom spolo\u010dnost\u00ed a\u00a0zamestnancom. Rovnako sa zav\u00e1dzaj\u00fa nov\u00e9 pojmy ako projekt premeny, premena, f\u00fazia, roz\u0161tiepenie \u010di od\u0161tiepenie, z\u00fa\u010dastnen\u00e1 a\u00a0n\u00e1stupn\u00edcka spolo\u010dnos\u0165.<\/p>\n<p>Ako sa uv\u00e1dza v\u00a0d\u00f4vodovej spr\u00e1ve, nov\u00e9 pojmy si vy\u017eiadala aplika\u010dn\u00e1 prax, na tieto si v\u0161ak bud\u00fa musie\u0165 mnoh\u00ed zvykn\u00fa\u0165.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/boomandsmart.com\/wp-content\/uploads\/2024\/03\/Info-1.jpg\" \/><\/p>\n<p>Systematika nov\u00e9ho z\u00e1kona je mo\u017eno pre t\u00fdch, ktor\u00ed ovl\u00e1dali obchodnopr\u00e1vnu \u00fapravu, na prv\u00fd poh\u013ead zm\u00e4to\u010dn\u00e1, preto pre lep\u0161iu preh\u013eadnos\u0165 poskytujeme \u010dlenenie nov\u00e9ho z\u00e1kona v\u00a0stru\u010dnej tabu\u013eke:<\/p>\n<table width=\"614\">\n<tbody>\n<tr>\n<td width=\"198\">\u010cas\u0165<\/td>\n<td width=\"180\">Hlava<\/td>\n<td width=\"236\">Diel<\/td>\n<\/tr>\n<tr>\n<td width=\"198\"><strong>Z\u00e1kladn\u00e9 ustanovenia<\/strong><\/td>\n<td width=\"180\"><\/td>\n<td width=\"236\"><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\" width=\"198\">Ustanovenia o\u00a0<strong>premen\u00e1ch<\/strong><\/td>\n<td width=\"180\">V\u0161eobecn\u00e9 ustanovenia pre <strong>f\u00faziu<\/strong> a\u00a0<strong>rozdelenie<\/strong><\/td>\n<td width=\"236\"><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" width=\"180\">Osobitn\u00e9 ustanovenia o\u00a0<strong>f\u00fazii<\/strong><\/td>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o\u00a0f\u00fazii <strong>spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o f\u00fazii <strong>akciovej spolo\u010dnosti<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o f\u00fazii <strong>jednoduchej spolo\u010dnosti na akcie<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o f\u00fazii <strong>dru\u017estva<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"180\">Osobitn\u00e9 ustanovenia o\u00a0<strong>rozdelen\u00ed<\/strong><\/td>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o rozdelen\u00ed <strong>spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o rozdelen\u00ed<strong> akciovej spolo\u010dnosti<\/strong> a <strong>jednoduchej spolo\u010dnosti na akcie<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"236\">Osobitn\u00e9 ustanovenia o rozdelen\u00ed <strong>dru\u017estva<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"198\">Ustanovenia o\u00a0<strong>cezhrani\u010dn\u00fdch<\/strong> <strong>premen\u00e1ch<\/strong><\/td>\n<td width=\"180\">V\u0161eobecn\u00e9 ustanovenia pre <strong>cezhrani\u010dn\u00e9 premeny<\/strong><\/td>\n<td rowspan=\"3\" width=\"236\"><\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Osobitn\u00e9 ustanovenia pre <strong>cezhrani\u010dn\u00fa f\u00faziu<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"180\">Osobitn\u00e9 ustanovenia pre <strong>cezhrani\u010dn\u00e9 rozdelenie<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"198\">Ustanovenia o <strong>zmen\u00e1ch pr\u00e1vnej formy<\/strong><\/td>\n<td width=\"180\">V\u0161eobecn\u00e9 ustanovenia pre <strong>zmenu pr\u00e1vnej formy<\/strong><\/td>\n<td rowspan=\"2\" width=\"236\"><\/td>\n<\/tr>\n<tr>\n<td width=\"180\"><strong>Cezhrani\u010dn\u00e1 zmena pr\u00e1vnej formy<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"198\">Osobitn\u00e9 ustanovenia o \u00fa\u010dasti <strong>zamestnancov<\/strong> pri <strong>cezhrani\u010dnej premene<\/strong> a <strong>cezhrani\u010dnej zmene pr\u00e1vnej formy<\/strong><\/td>\n<td width=\"180\"><\/td>\n<td width=\"236\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Nov\u00fd z\u00e1kon obsahuje viacer\u00e9 zmeny oproti predch\u00e1dzaj\u00facej pr\u00e1vnej \u00faprave v Obchodnom z\u00e1konn\u00edku, ktor\u00e9 ovplyvnia proces premien. Zo zmien, ktor\u00e9 n\u00e1s zaujali, vyber\u00e1me nasledovn\u00e9:<\/p>\n<ul>\n<li>exaktn\u00e1 \u00faprava rozhodn\u00e9ho pr\u00e1va pri cezhrani\u010dnom zl\u00fa\u010den\u00ed, ktor\u00e9 nadob\u00fada \u00fa\u010dinnos\u0165 pod\u013ea pr\u00e1va \u010dlensk\u00e9ho \u0161t\u00e1tu, ktor\u00fdm sa spravuje n\u00e1stupn\u00edcka spolo\u010dnos\u0165;<\/li>\n<li>pr\u00e1vo spolo\u010dn\u00edkov zru\u0161i\u0165 projekt premeny a\u00a0od transakcie upusti\u0165, a to do momentu podania n\u00e1vrhu na z\u00e1pis premeny do obchodn\u00e9ho registra, pri\u010dom tak\u00e9to ozn\u00e1menie o\u00a0zru\u0161en\u00ed mus\u00ed by\u0165 zverejnen\u00e9 v\u00a0Obchodnom vestn\u00edku najnesk\u00f4r do 30 dn\u00ed odo d\u0148a prijatia rozhodnutia o\u00a0zru\u0161en\u00ed a\u00a0v\u00a0rovnakej lehote mus\u00ed spolo\u010dnos\u0165 doru\u010di\u0165 ozn\u00e1menie aj spr\u00e1vcovi dane;<\/li>\n<li>upustenie od mo\u017enosti dohodou spolo\u010dn\u00edkov vyl\u00fa\u010di\u0165 povinnos\u0165 \u0161tatut\u00e1rov\/\u010dlenov predstavenstva informova\u0165 o\u00a0podstatnej zmene obchodn\u00e9ho majetku a\u00a0z\u00e1v\u00e4zkov spolo\u010dnosti, ktor\u00e1 nastala v\u00a0obdob\u00ed medzi vypracovan\u00edm n\u00e1vrhu projektu premeny a\u00a0d\u0148om konania valn\u00e9ho zhroma\u017edenia, ktor\u00e9 rozhoduje o\u00a0schv\u00e1len\u00ed projektu premeny;<\/li>\n<li>upustenie od mo\u017enosti dohodou spolo\u010dn\u00edkov\/akcion\u00e1rov vyl\u00fa\u010di\u0165 povinnos\u0165 zverejnenia priebe\u017enej \u00fa\u010dtovnej z\u00e1vierky pod\u013ea \u00a7 218 ods. 2 p\u00edsm. c) Obchodn\u00e9ho z\u00e1konn\u00edka;<\/li>\n<li>pr\u00e1vo na primeran\u00fd pe\u0148a\u017en\u00fd doplatok a\u00a0pr\u00e1vo na odk\u00fapenie akci\u00ed m\u00e1 aj akcion\u00e1r, ktor\u00fd sa nez\u00fa\u010dastnil valn\u00e9ho zhroma\u017edenia o\u00a0schva\u013eovan\u00ed projektu premeny, ktor\u00e9 sa zo z\u00e1konn\u00fdch d\u00f4vodov nekonalo;<\/li>\n<li>vypusten\u00e1 podmienka pr\u00edpustnosti zl\u00fa\u010denia pod\u013ea predch\u00e1dzaj\u00facej \u00fapravy, v\u00a0zmysle ktorej nesmela hodnota z\u00e1v\u00e4zkov n\u00e1stupn\u00edckej spolo\u010dnosti presahova\u0165 hodnotu jej majetku;<\/li>\n<li>spr\u00e1va aud\u00edtora o\u00a0presk\u00faman\u00ed n\u00e1vrhu projektu sa vy\u017eaduje v\u00a0pr\u00edpade zl\u00fa\u010denia spolo\u010dnosti s\u00a0ru\u010den\u00edm obmedzen\u00fdm len vtedy, ke\u010f o\u00a0to po\u017eiada niektor\u00fdch zo spolo\u010dn\u00edkov z\u00fa\u010dastnen\u00fdch spolo\u010dnost\u00ed alebo ak aspo\u0148 jedna zo z\u00fa\u010dastnen\u00fdch spolo\u010dnost\u00ed je v\u00a0kr\u00edze (ak pomer vlastn\u00e9ho imania a z\u00e1v\u00e4zkov je menej ako 8 ku 100) a\u00a0v\u00a0pr\u00edpade akciovej spolo\u010dnosti nie je potrebn\u00e1, ak sa na tom dohodli v\u0161etci akcion\u00e1ri ka\u017edej z\u00fa\u010dastnenej spolo\u010dnosti;<\/li>\n<li>medzi n\u00e1le\u017eitos\u0165ami projektu premeny pri cezhrani\u010dnej premene je aj orienta\u010dn\u00fd harmonogram cezhrani\u010dnej premeny;<\/li>\n<li>pri cezhrani\u010dnej premene mus\u00ed (ak sa spolo\u010dn\u00edci ka\u017edej zo z\u00fa\u010dastnen\u00fdch spolo\u010dnost\u00ed nedohodn\u00fa inak alebo ak nejde o\u00a0z\u00fa\u010dastnen\u00fa spolo\u010dnos\u0165 s\u00a0jedn\u00fdm spolo\u010dn\u00edkom) pre slovensk\u00fa z\u00fa\u010dastnen\u00fa spolo\u010dnos\u0165 presk\u00fama\u0165 vypracovan\u00fd n\u00e1vrh projektu cezhrani\u010dnej premeny aud\u00edtor, pri\u010dom v\u00a0spr\u00e1ve aud\u00edtora m\u00e1 by\u0165 obsiahnut\u00e9 o.i. stanovisko aud\u00edtora \u010di pe\u0148a\u017en\u00e1 n\u00e1hrada a\u00a0v\u00fdmenn\u00fd pomer s\u00fa primeran\u00e9;<\/li>\n<li>pri cezhrani\u010dnej premene not\u00e1r vyd\u00e1va osved\u010denie predch\u00e1dzaj\u00face cezhrani\u010dnej premene, pri\u010dom je stanoven\u00e1 3-mesa\u010dn\u00e1 lehota na vydanie resp. odmietnutie vydania osved\u010denia;<\/li>\n<li>pri cezhrani\u010dnej premene s\u00fa spolo\u010dn\u00edci, veritelia a\u00a0zamestnanci opr\u00e1vnen\u00ed predklada\u0165 pripomienky k\u00a0n\u00e1vrhu projektu cezhrani\u010dnej premeny najnesk\u00f4r do 5 pracovn\u00fdch dn\u00ed pred konan\u00edm valn\u00e9ho zhroma\u017edenia, ktor\u00e9 rozhoduje o\u00a0premene, inak spolo\u010dnos\u0165 nie je povinn\u00e1 na ne prihliadnu\u0165.<\/li>\n<\/ul>\n<p>Ak bol n\u00e1vrh zmluvy o\u00a0splynut\u00ed, zmluvy o\u00a0zl\u00fa\u010den\u00ed alebo projektu rozdelenia spolo\u010dnosti schv\u00e1len\u00fd pred 1. marcom 2024 a\u00a0n\u00e1vrh na z\u00e1pis splynutia, zl\u00fa\u010denia alebo rozdelenia spolo\u010dnosti do obchodn\u00e9ho registra bol podan\u00fd do 30. j\u00fana 2024, na splynutie, zl\u00fa\u010denie a rozdelenie spolo\u010dnosti sa pou\u017eij\u00fa predpisy \u00fa\u010dinn\u00e9 do 29. febru\u00e1ra 2024, t.j. predch\u00e1dzaj\u00faca pr\u00e1vna \u00faprava obsiahnut\u00e1 v\u00a0Obchodnom z\u00e1konn\u00edku. Obdobn\u00e9 podmienky platia aj pre aplik\u00e1ciu pr\u00e1vnych predpisov na cezhrani\u010dn\u00e9 zl\u00fa\u010denie a\u00a0zmenu pr\u00e1vnej formy.<\/p>\n<p>Potrv\u00e1 s\u00edce nejak\u00fa dobu, k\u00fdm sa pr\u00e1vna prax v\u017eije s\u00a0novou terminol\u00f3giou, zorientuje sa v\u00a0novom z\u00e1kone a\u00a0upraven\u00fdch podmienkach vn\u00fatro\u0161t\u00e1tnych \u010di cezhrani\u010dn\u00fdch premien, av\u0161ak zos\u00faladenie podmienok premien s\u00a0eur\u00f3pskymi predpismi bolo u\u017e nevyhnutn\u00e9 a\u00a0tie\u017e ver\u00edme, \u017ee prinesie ovocie v podobe\u00a0zos\u00faladenia a zjednodu\u0161enia procesu premien v\u00a0nadn\u00e1rodnom pon\u00edman\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Premena je f\u00fazia alebo rozdelenie. F\u00fazia je zl\u00fa\u010denie alebo splynutie. Projekt premeny je zmluva o\u00a0zl\u00fa\u010den\u00ed, zmluva o splynut\u00ed a\u00a0projekt o\u00a0rozdelen\u00ed. 01.03.2024 nadobudol \u00fa\u010dinnos\u0165 nov\u00fd z\u00e1kon \u010d. 309\/2023 Z.z. o\u00a0premen\u00e1ch obchodn\u00fdch spolo\u010dnost\u00ed a\u00a0dru\u017estiev, ktor\u00fd nahradil doteraj\u0161iu pr\u00e1vnu \u00fapravu splynutia, zl\u00fa\u010denia a rozdelenia spolo\u010dnosti vr\u00e1tane cezhrani\u010dn\u00e9ho zl\u00fa\u010denia a cezhrani\u010dn\u00e9ho splynutia obsiahnut\u00fa v\u00a0Obchodnom z\u00e1konn\u00edku. Z\u00e1konom sa zabezpe\u010duje&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1468,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk"],"yoast_head":"<title>Nov\u00fd z\u00e1kon o premen\u00e1ch obchodn\u00fdch spolo\u010dnost\u00ed a dru\u017estiev - BOOM &amp; SMART<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/boomandsmart.com\/sk\/novy-zakon-o-premenach-obchodnych-spolocnosti-a-druzstiev\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00fd z\u00e1kon o premen\u00e1ch obchodn\u00fdch spolo\u010dnost\u00ed a dru\u017estiev - BOOM &amp; SMART\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Premena je f\u00fazia alebo rozdelenie. 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