Tabela usklađenosti Predloga zakona o privrednim društvima sa
VI direktivom 82/891/EEZ i direktivom 2007/63/EZ
1. Naziv propisa EU Šesta direktiva saveta 82/891/EEZ od 17. decembra 1982. godine usvojena na osnovu člana 54(3)(e) Ugovora o podeli javnih društava sa ograničenom odgovornošću (Službeni glasnik L 378 od 31.12.1982. godine)Direktiva 2007/63/EZ Evropskog parlamenta i Saveta od 13. novembra 2007 o izmenata i dopunama Direktive Saveta 78/855/EEZ i 82/891/EEZ u pogledu zahteva za izveštaj nezavisnog stručnjaka povodom spajanja ili podele javnih društava sa ograničenom odgovornošću (OJ L 300, 17.11.2007) Sixth Council Directive 82/891/EEC of 17 December 1982 based on Article 54 (3) (g) of the Treaty, concerning the division of public limited liability companies (OJ L 378, 31.12.1982)Directive 2007/63/EC of the European Parliament and of the Council of 13 November 2007 amending Council Directives 78/855/EEC and 82/891/EEC as regards the requirement of an independent expert’s report on the occasion of merger or division of public limited liability companies (OJ L 300, 17.11.2007) 2. „CELEX” oznaka EU propisa 31982L089132007L0063 3. Predlagač propisa – Vlada Obrađivač – Ministarstvo ekonomije i regionalnog razvoja 4. datum izrade tabele25.11.2010. 5. Naziv propisa čije odredbe su predmet analize usklađenosti sa propisom EU Predlog zakona o privrednim društvima (Proposal Law on companies) 6. Brojčane oznake (šifre) planiranih propisa iz baze NPI-a2004-1-3610 7. Usklađenost odredaba propisa sa odredbama propisa EU a) a1) b) b1) v) g) d) đ) Odredba propisa EU (član, stav, podstav, tačka, aneks) Sadržina odredbe Odredbe propisa (član, stav, tačka) Sadržina odredbe Usklađenost odredbe propisa sa odredbom propisa EU (potpuno usklađeno, delimično usklađeno, neusklađeno, neprenosivo) Razlozi za delimičnu usklađenost, neusklađenost ili neprenosivost Predviđeni datum za postizanje potpune usklađenosti Napomena o usklađenosti propisa sa propisima EU
Title IChapter 1 Scope 1.3 3. Where Member States permit the companies referred to in paragraph 1 to carry out operations, whereby a division by acquisition as defined in Article 2 (1) is combined with a division by the formation of one or more new companies as … Neprenosivo Odredba objašnjava 1.4 3. Where Member States permit the companies referred to in paragraph 1 to carry out operations, whereby a division by acquisition as defined in … Neprenosivo Odredba objašnjava 2.1 . For the purposes of this Directive, „division by acquisition“ shall mean the operation whereby, after being wound up without going into liquidation, a company transfers to more than one company 488.1.2 Definicija- podela uz pripajanje Potpuno usklađeno 2.2 Article 3 (2) of Directive 78/855/EEC shall apply. 484.2 Društva u likvidaciji ne mogu biti učesnici u statusnoj promeni Potpuno usklađeno Odredba direktive je data kao mogućnost 2.3 In so far as this Directive refers to Directive 78/855/EEC, the expression „merging companies“ shall mean „the companies involved in a division“, the expression „company being acquired“ shall mean „the company.. Upućujuće odredbe Potpuno usklađeno Zakonom su izbegnute upućujuće odredbe.Statusne promene su jedinstveno regulisane, uz poštovanje osobenosti, tako da je zakon jasniji. 3.1 The administrative or management bodies of the companies involved in a division shall draw up draft terms of division in writing. 490.1.1 Sačinjavanje nacrta ugovora Potpuno usklađeno 3.2.a Draft terms of division shall specify at least: (a) the type, name and registered office of each of the companies involved in the division; 491.2.1 Elementi ugovora Potpuno usklađeno 3.2.b the share exchange ratio and the amount of any cash payment; 491.2.4.1 Srazmerna zamena akcija Potpuno usklađeno 3.2.c the terms relating to the allotment of shares in the recipient companies; 491.2.3 Raspodela akcija društva deljenika Potpuno usklađeno 3.2.d the date from which the holding of such shares entitles the holders to participate in profits and any special conditions affecting that entitlement; 491.2.4.2 Datum od koga vlasnici imaju pravo na učešće u dobiti Potpuno usklađeno 3.2.e the date from which the transactions of the company being divided shall be treated for accounting purposes as being those of one or other of the recipient companies; 491.2.6 Dan od koga se smatra da su radnje preuzete za račun društva sticaoca Potpuno usklađeno 3.2.f the rights conferred by the recipient companies on the holders of shares to which special rights are attached and the holders of securities other than shares, or the measures proposed concerning them 491.2.4.3 Prava koja se daju akcionarima društva koje se deli, koji imaju akcije sa posebnim pravima Potpuno usklađeno 3.2.g any special advantage granted to the experts referred to in Article 8 (1) and members of the administrative, management, supervisory or controlling bodies of the companies involved in the division; 491.2.7 Prava koja se daju članovima uprave Potpuno usklađeno 3.2.h the precise description and allocation of the assets and liabilities to be transferred to each of the recipient companies; 491.3.2 Opis i raspodela aktive i pasive koja se deli Potpuno usklađeno 3.2.i the allocation to the shareholders of the company being divided of shares in the recipient companies and the criterion upon which such allocation is based. 491.3.3 Raspodela akcija društva sticoca akcionarima društva koje se deli Potpuno usklađeno 3.3.a Where an asset is not allocated by the draft terms of division and where the interpretation of these terms does not make a decision on its allocation possible… 491.3.2 Raspodela imovine koja nije podeljena svim društvima Potpuno usklađeno 3.3.b Where a liability is not allocated by the draft terms of division and where the interpretation of these terms does not make a decision on its allocation possible, each of the recipient companies shall be jointly and …. 506.2 Solidarna odgovornost za obaveze koje se dele Potpuno usklađeno 4. Draft terms of division must be published in the manner prescribed by the laws of each Member State in accordance with Article 3 of Directive 68/151/EEC (1) for each of the companies involved in a division, at least one month before the date of the general meeting … 495.1 Objava nacrta 30 dana pre skupštine Potpuno usklađeno 5.1 A division shall require at least the approval of a general meeting of each company involved in the division. Article 7 of Directive 78/855/EEC shall apply with regard to the majority … 498.1.3 Usvajanje ugovora na skupštini Potpuno usklađeno 5.2 Where shares in the recipient companies are allocated to the shareholders of the company being divided otherwise than in proportion to their rights in the capital of that company, Member States may provide that the minority shareholders of that company may exercise the right to have their shares purchased 508.1 Pravo manjinskih akcionara da prodaju svoje akcije Potpuno usklađeno 6.a The laws of a Member State need not require approval of a division by a general meeting of a recipient company if the following conditions are fulfilled: (a) the publication provided for in Article 4 must be effected, for each recipient company…. 501.1.1 Bez usvajanja na sednici skupštine društva primaoca, pod uslovima:objavljivanje izvršeno Potpuno usklađeno 6.b at least one month before the date specified in point (a), all shareholders of each recipient company must be entitled to inspect the documents specified in Article 9 (1) at the registered office of that company; 501.1.2 pravo na uvid u dokumentaciju Potpuno usklađeno 6.c one or more shareholders of any recipient company holding a minimum percentage of the subscribed capital must be entitled to require that a general meeting of such recipient company be called to decide whether to approve the division. This minimum percentage may not be fixed at more than 5 %. Member States may, however, provide for the exclusion of nonvoting shares from this calculation. 501.1.3 održavanje skupštine primaoca… Potpuno usklađeno 7.1 This administration or management bodies of each of the companies involved in the division shall draw up a detailed written report … 494.1.1 Detaljan pisani izveštaj o podeli Potpuno usklađeno 7.2 The report shall also describe any special valuation difficulties which have arisen. 494.1.2 Opis teškoća u vezi sa procenom Potpuno usklađeno 7.3 The administrative or management bodies of a company being divided must inform the general meeting of that company and the administrative or management bodies of the recipient companies so that they …. 494.1.5 Upoznavanje akcionara sa promenom u aktivi ili pasivi od dana pripreme nacrta do dana skupštine.. Potpuno usklađeno 8.1 One or more experts acting on behalf of each of the companies involved in the division but independent of them, appointed or approved by a judicial or administrative authority, shall examine the draft terms of division and draw up a written report … 493.1 Sačinjavanje revizijskih izveštaja Potpuno usklađeno 8.2 . Article 10 (2) and (3) of Directive 78/855/EEC shall apply. 493.4.2 Metode za srazmernu zamenu akcija i uvid u dokumentaciju Potpuno usklađeno 8.3 3. Member States may provide that the report on the consideration other than in cash referred to in Article 27 (2) of Directive 77/91/EEC and the report on the draft terms of division drawn up in accordance with paragraph 1 shall be drawn up by the same expert or experts. Izveštaji revizora o nadoknadama… Potpuno usklađeno Odredba upućuje na drugu direktivu 9.1.a All shareholders shall be entitled to inspect at least the following documents at the registered office at least one month before the date of the general meeting which is to decide on the draft terms of division: (a) the draft terms of division; 496.1 Pravo akcionara na uvid u dokumenta:-nacrt ugovora Potpuno usklađeno 9.1.b the annual accounts and annual reports of the companies involved in the division for the preceding three financial years; 496.1 godišnje račune i izveštaje za poslednje tri godine Potpuno usklađeno 9.1.c an accounting statement drawn up as at a date which must not be earlier than the first day of the third month preceding the date of the draft terms of division, if the latest annual accounts relate to a financial year which ended more than six months before that date; 496.1 -knjigovodstvene izveštaje Potpuno usklađeno 9.1.d the reports of the administrative or management bodies of the companies involved in the division provided for in Article 7 (1); 496.1 -izveštaje uprave o statusnoj promeni Potpuno usklađeno 9.1.e the reports provided for in Article 8. 496.1 gde je primenljivo, revizorske izveštaje Potpuno usklađeno Odredba je iz Direktive 2007/63/EZ 9.2.a The accounting statement provided for in paragraph 1 (c) shall be drawn up using the same methods and the same layout as the last annual balance sheet. 490.3 Sačinjavanje knjigovodstvenog izveštaja, ali bez novog fizičkog inventara imovine Potpuno usklađeno 9.2.b the valuations shown in the last balance sheet shall be altered only to reflect entries in the books of account ; the following shall nevertheless be taken into account: – interim depreciation and provisions,- material changes in actual value not shown in the books. 490.3 Procene iz bilansa se menjaju smo da prikažu promene u računskim knjigama Potpuno usklađeno Sačinjavanje finansijskih izveštaja je regulisano Zakonom o računovodstvu i reviziji 9.3 Every shareholder shall be entitled to obtain, on request and free of charge, full or, if so desired, partial copies of the documents referred to in paragraph 1. 496.3 Pravo akcionara na dobijanje kopija Potpuno usklađeno 10.1 Member States may permit the non-application of Articles 8 (1) if all the shareholders and the holders of other securities giving the right to vote of the companies involved in a division have so agreed. 490.5 Bez ispitivanja nacrta i bez revizorskog izveštaja, ako su saglasni svi akcionari sa pravom glasa kod društava koja nisu javna Delimično usklađeno Odredba je iz Direktive 2007/63/EZ 10.2 Member States may permit the non-application of Articles 7 and of Article 9 (1) (c), (d) if all the shareholders and the holders of other securities giving the right to vote of the companies involved in a division have so agreed. 490.6 Bez sačinjavanja izveštaja uprave i bez upoznavanja akcionara sa finansijskim i izveštajima uprave, ako su saglasni svi akcionari sa pravom glasa Potpuno usklađeno Odredba je iz Direktive 2007/63/EZ 11. Protection of the rights of the employees of each of the companies involved in a division shall be regulated in accordance with Directive 77/187/EEC (1). 505.1.6 Zaštita prava zaposlenih Potpuno usklađeno 12.1 The laws of Member States must provide for an adequate system of protection for the interests of the creditors of the companies involved in a division whose claims antedate publication of the draft terms of division and have not yet fallen due at the time of such publication. 509.1 Zaštita poverilaca čija su potraživanja nastala pre podele, a nedospela su Potpuno usklađeno 12.2 To that end, the laws of Member States shall at least provide that such creditors shall be entitled to obtain adequate safeguards where the financial situation of the company being divided and that of the company to which the obligation will be transferred in accordance with the draft terms of division make such protection necessary and where those creditors do not already have such safeguards. 509.2 Zaštita poverilaca čija su potraživanja nastala pre podele, a nedospela su Potpuno usklađeno 12.3 In so far as a creditor of the company to which the obligation has been transferred in accordance with the draft terms of division has not obtained satisfaction, the recipient companies shall be jointly and severally liable for that obligation 510.1 Solidarna odgovornost društava sticaoca prema poveriocima Potpuno usklađeno 12.4 Article 13 (3) of Directive 78/855/EEC shall apply. 510.1 Može se napraviti razlika u zaštiti poverilaca … Delimično usklađeno Odredba je ostavljena kao mogućnost, Zakon ne pravi razliku između poverilaca društva deljnika i društva sticaoca 12.5 Without prejudice to the rules governing the collective exercise of their rights, paragraphs 1 to 4 shall apply to the debenture holders of the companies involved in the division except 512 Zaštita vlasnika obveznica-drugih hartija od vrednosti Potpuno usklađeno 12.6 Member States may provide that the recipient companies shall be jointly and severally liable for the obligations of the company being divided. In 505.1.2 Zajednička i pojedinačna odgovornost društava sticaoca Delimično usklađeno 12.7 Where a Member State combines the system of creditor protection set out in paragraph 1 to 5 with the joint and several liability of the recipient companies as referred to in paragraph 6, it may limit such joint and several liability to the net assets allocated to each of those companies. 505.3.3 Ograničenje odgovornosti društva na vrednost neto aktive Potpuno usklađeno 13. Holders of securities, other than shares, to which special rights are attached, must be given rights in the recipient companies against which such securities may be invoked in accordance with the draft terms of division 513.1 Zaštita vlasnika drugih hartija od vrednosti koja mora biti najmanje jednaka pravima koja su imali… Potpuno usklađeno 14. Where the laws of a Member State do not provide for judicial or administrative preventive supervision of the legality of divisions or where such supervision 491.4 Overa ugovora Potpuno usklađeno 15. The laws of Member States shall determine the date on which a division takes effect. 499.2 Datum stupanja na snagu podele Potpuno usklađeno 16.1 A division must be published in the manner prescribed by the laws of each Member State in accordance with Article 3 of Directive 68/151/EEC in respect of each of the companies involved in a division 504.1 Objava odluke o podeli Potpuno usklađeno 16.2 Any recipient company may itself carry out the publication formalities relating to the company being divided. Društo sticalac može sprovoditi formalnosti i za deljenika Delimično usklađeno Regulisano je Zakonom o registraciji privrednih subjekata („Službeni glasnik RS“, broj 55/04, 61/05, 111/09) 17.1.a A division shall have the following consequences ipso jure and simultaneously: (a) the transfer, both as between the company being divided and the recipient companies and as regards third parties, to each of the recipient companies of all the assets and liabilities of the company being divided…. 505.1.1 Posledice podele:-prenos aktive i pasive Potpuno usklađeno 17.1.b the shareholders of the company being divided become shareholders of one or more of the recipient companies in accordance with the allocation laid down in the draft terms of division; 505.1.3 -akcionari deljenika postaju akcionari sticaoca… Potpuno usklađeno 17.1.c the company being divided ceases to exist. 505.3.1 društvo koje se deli prestaje da postoji Potpuno usklađeno 17.2.a No shares in a recipient company shall be exchanged for shares held in the company being divided either: (a) by that recipient company itself or by a person acting in his own name but on its behalf ; or 503.2 Zabrana stvaranja prividnog kapitala Potpuno usklađeno 17.2.b by the company being divided itself or by a person acting in his own name but on its behalf. 503.2 Zabrana stvaranja prividnog kapitala Potpuno usklađeno 17.3 The foregoing shall not affect the laws of Member States which require the completion of special formalities for the transfer of certain assets, rights and obligations by a company being divided to be effective as against third parties. 505.2 Preuzimanje formalnosti u toku 6 meseci kako bi se prava i obaveze prenela na treća lica Potpuno usklađeno 18. The laws of Member States shall at least lay down rules governing the civil liability of members of the administrative or management bodies 514.1 Građanska odgovornost članova uprave za sprovođenje podele Potpuno usklađeno 19.1.a The laws of Member States may lay down nullity rules for divisions in accordance with the following conditions only: (a) nullity must be ordered in a court judgment; 500.1 Ništavost podele:-mora se utvrditi odlukom suda Potpuno usklađeno 19.1.b divisions which have taken effect pursuant to Article 15 may be declared void only if there has been no judicial or administrative preventive supervision of their legality, or if they have not been drawn up and certified in due legal form.. 500.1 -nije ugovor sačinjen u propisanoj formi Potpuno usklađeno 19.1.c nullification proceedings may not be initiated more than six months after the date on which the division becomes effective … 500.1 može se pokrenuti u roku od 6 meseci Potpuno usklađeno 19.1.d where it is possible to remedy a defect liable to render a division void, the competent 500.2 rok za otklanjanje nedostataka Potpuno usklađeno 19.1.e a judgment declaring a division void shall be published in the manner prescribed by the laws of each Member State in accordance with 500.3 objava sudske odluke o ništavosti Potpuno usklađeno 19.1.f where the laws of a Member State permit a third party to challenge such a judgment, he may do so only within six months pravo trećih lica da ulože žalbu na sudsku odluku u roku od 6 meseci Neprenosivo Pravo na žalbu mogu ostvariti samo stranke u postupku 19.1.g a judgment declaring a division void shall not of itself affect the validity of obligations owed by or in relation to the recipient companies which arose before the judgment was published and after the date referred to in Article 15; 500.4 sudska odluka ne utiče na obaveze društava sticaoca koje su nastale pre dejstva podele Potpuno usklađeno 19.1.h each of the recipient companies shall be liable for its obligations arising after the date on which the division took effect and before the date on which the decision pronouncing the nullity of the division was published. The company being divided shall also be liable for such obligations ; Member 500.4 svako društvo sticalac odgovara za obaveze od stupanja na snagu podele do objave odluke o poništaju podele Potpuno usklađeno 19.2. By way of derogation from paragraph 1 (a), the laws of a Member State may also provide for the nullity of a division to be ordered by Izuzeci-ništavost podele utvrđuje upravni organ Neusklađeno Odredba je data kao mogućnost 19.3. The foregoing shall not affect the laws of the Member States on the nullity of a division pronounced Pravo nadzora nad zakonitošću podele nije isključeno Neprenosivo Nije regulisano Zakonom o privrednim društvima, već je regulisano Zakonom o opštem upravnom postupku 20.a Without prejudice to Article 6, Member States need not require the division to be approved by the general meeting of the company being divided where the recipient companies together hold all the shares of the company being divided…. 501.1.1 Bez odluke skupštine deljenika kod podele potpuno zavisnog društva- sve akcije poseduje sticalac:-objava nacrta mora biti izvršena Potpuno usklađeno 20.b at least one month before the operation takes effect, all shareholders of companies involved in the operation 501.1.2 pravo akcionara na uvid u dokumentaciju Potpuno usklađeno 20.c one or more shareholders of the company being divided holding a minimum percentage of the subscribed capital must be entitled 501.1.3 akcionari sa 5% akcija imaju pravo da traže održavanje skupštine Potpuno usklađeno 20.d where a general meeting of the company being divided, required for the approval of the division, is not summoned, the information provided for by Article 7 (3) … 501.4 obaveštavanje akcionara o promeni aktive i pasive Potpuno usklađeno 21.1 For the purposes of this Directive, „division by the formation of new companies“ means the operation whereby, after being wound up without going into liquidation, a company transfers to more than one newly-formed company … 488.1.1 Definicija podele uz osnivanje Potpuno usklađeno 21.2 Article 4 (2) of Directive 78/855/EEC shall apply. 484.2 Društva u likvidaciji nisu učesnici u statusnim promenama Potpuno usklađeno Odredba direktive je data kao mogućnost 22.1. Articles 3, 4, 5 and 7, 8 (1) and (2) and 9 to 19 of this Directive shall apply, without prejudice to Articles 11 and 12 of Directive 68/151/EEC, to division by the Shodna primena odredbi na podele uz pripajanje Neprenosivo Odredba objašnjava 22.2. In addition to the information specified in Article 3 (2), the draft terms of division shall indicate the form, name and registered office 490.8 Nacrt ugovora sadrži ime, formu i sedište društava koja se osnivaju Potpuno usklađeno 22.3. The draft terms of division and, if they are contained in a separate document, the memorandum or draft memorandum of association 498.1.2 Usvajanje nacrta ugovora na sednici skupštine društva deljenika Potpuno usklađeno 22.4. Member States may provide that the report on the consideration other than in cash as referred to in Article 10 of Directive 77/91/EEC and the report on the draft terms of division as referred to in Article 8 (1) shall be drawn up by the same expert or experts. 493 Izveštaji revizora o podeli i nadoknadi Potpuno usklađeno 22.5. Member States may provide that neither Article 8, nor Article 9 as regards the expert’s report, shall apply where the shares in each of the new companies are allocated to the shareholders of the company being divided in proportion to their rights in the capital of that company. Izuzetak od prava akcionara na uvid u pisane izveštaje o podeli i akte društva, ako su im dodeljene akcije srazmerne njihovim pravima Neusklađeno Odredba je data kao mogućnost koja Zakonom nije regulisana 23.1.a Member States may apply paragraph 2 where division operations are subject to the supervision of a judicial authority having the power: (a) to call a general meeting of the shareholders of the company being divided in order to decide upon the division 511.3 Podela društva pod nadzorom sudskih organa Delimično usklađeno Nije propisana mogućnost da sud ima ovlašćenja u sprovođenju podele, da saziva skupštine, odobrava nacrt ugovora…, ali je propisano da može odrediti privremenu meru zabrane sprovođenja statusne promene… 23.1.b to ensure that the shareholders of each of the companies involved in a division have received or can obtain at least the documents referred to in Article 9 in time to examine them before the date of the general meeting of their company called to decide upon the division. Podela društva pod nadzorom sudskih organa Neusklađeno 23.1.c to call any meeting of creditors of each of the companies involved in a division in order to decide upon the division; Podela društva pod nadzorom sudskih organa Neusklađeno 23.1.d to ensure that the creditors of each of the companies involved in a division have received or can obtain Podela društva pod nadzorom sudskih organa Neusklađeno 23.1.e to approve the draft terms of division Podela društva pod nadzorom sudskih organa Neusklađeno 23.2.a Where the judicial authority establishes that the conditions referred to in paragraph 1 (b) and Podela društva pod nadzorom sudskih organa Neusklađeno 23.2.b the conditions referred to in Article 6 (a) and (b) where a Member State makes use of the option provided for in Article 6; Podela društva pod nadzorom sudskih organa Neusklađeno 23.2.c Article 9, as regards the period and the manner prescribed for the inspection of the documents referred to therein. Podela društva pod nadzorom sudskih organa Neusklađeno 24. Where, in the case of one of the operations specified in Article 1, the laws of a Member State permit the cash payment to exceed 10 %, Chapters I, II and III shall apply. Ostale operacije koje se tretiraju kao podele (kad se vrši isplata akcionarima koja prelazi 10% ) Neusklađeno Zakonom nisu predviđene ostale operacije koje se tretiraju kao podele 25. Where the laws of a Member State permit one of the operations specified in Article 1 without the company being divided ceasing Ostale operacije koje se tretiraju kao podele Neusklađeno Zakonom nisu predviđene ostale operacije koje se tretiraju kao podele 26.1 . The Member States shall bring into force before 1 January 1986, the laws, regulations and administrative provisions necessary for them to comply with this Directive provided that on that date they permit the operations to which this Directive applies. They shall immediately inform the Commission thereof. Završne odredbe Neprenosivo Rok za usvajanje 26.2 . Where, after the date mentioned in paragraph 1, a Member State permits division operations, it shall bring into force the provisions mentioned in that paragraph on the date on which it permits such operations. It shall immediately inform the Commission thereof. Završne odredbe Neprenosivo 26.3 However, provision may be made for a period of five years from the entry into force of the provisions referred to in paragraph 1 for the application of those provisions to unregistered companies in the United Kingdom and Ireland. Završne odredbe Neprenosivo 26.4 Member States need not apply Articles 12 and 13 as regards the holders of convertible debentures and other securities convertible into shares if, at the time when the provisions referred to in paragraph 1 or 2 come into force, the position of these holders in the event of a division Završne odredbe Neprenosivo Odredba objašnjava 26.5 Member States need not apply this Directive to divisions or to operations treated as divisions for the preparation or execution of which an act or formality required by national law has already been completed when the provisions referred to in paragraph 1 or 2 enter into force Završne odredbe Neprenosivo 27. This Directive is addressed to the Member States. Države na koje se odnosi Neprenosivo