Tabela usklađenosti Predloga zakona o privrednim društvima sa XI direktivom 89/666/EEZ
Naziv propisa EU Jedanaesta direktiva Saveta od 21. decembra 1989. godine koja se odnosi na zahteve objavljivanja u pogledu filijala otvorenih u državi članici od strane određenih oblika preduzeća na koja se primenjuju zakoni druge države (Službeni list L 395, 30.12.1989)Eleventh Council Directive 89/666/EEC of 21 December 1989 concerning disclosure requirements in respect of branches opened in a Member State by certain types of company governed by the law of another State (OJ L 395, 30.12.1989) „CELEX” oznaka EU propisa 31989L0666 Predlagač propisa – Vlada Obrađivač: Ministarstvo ekonomije i regionalnog razvoja 4. datum izrade tabele 25.11.2010 Naziv propisa čije odredbe su predmet analize usklađenosti sa propisom EU Predlog zakona o privrednim društvima (Proposal Law on companies) Brojčane oznake (šifre) planiranih propisa iz baze NPI-a 2004-1-3610 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 1.1 Documents and particulars relating to a branch opened in a Member State by a company which is governed by the law of another Member State and to which Directive 68/151/EEC applies shall be disclosed 570.2.2 Registracija ogranka stranog pravnog lica Potpuno usklađeno 1.2 Where disclosure requirements in respect of the branch differ from those in respect of the company, the branch’s disclosure requirements shall take precedence with regard to transactions carried out with the branch. 570.2.2 Registracija ogranka stranog pravnog lica Potpuno usklađeno 2.1a The compulsory disclosure provided for in Article 1 shall cover the following documents and particulars only: (a) the address of the branch; 573.2.1 Registracija adrese Potpuno usklađeno 2.1b the activities of the branch; 573.2.2 Registracija delatnosti ogranka Potpuno usklađeno 2.1c the register in which the company file mentioned in Article 3 of Council Directive 68/151/EEC is kept…. 573.2.4 Registar u koji je upisan osnivač Potpuno usklađeno 2.13 … together with the registration number in that register; 573.2.6 Broj iz registra osnivača Potpuno usklađeno 2.1d the name and legal form of the company and the name of the branch if that is different from the name of the company; 573.2.5 Naziv i pravna forma osnivača Potpuno usklađeno 2.1e the appointment, termination of office and particulars of the persons who are authorized to represent the company in dealings with third parties and in legal proceedings; – as permanent representatives of the company for the activities of the branch, with an indication of the extent of their powers; 573.2.7 Zastupnici ogranka Potpuno usklađeno 2.1f the winding-up of the company, the appointment of liquidators, particulars concerning them and their powers and the termination of the liquidation … 573.3.1 Promene podataka o osnivačima (likvidacija) Potpuno usklađeno 2.1g the accounting documents in accordance with Article 3; 573.3.2 Finansijski izveštaji osnivača Potpuno usklađeno 2.1h the closure of the branch. 573.3.3 Prestanak ogranka Potpuno usklađeno 2.2a The Member State in which the branch has been opened may provide for the disclosure, as referred to in Article 1, of(a) the signature of the persons referred to in paragraph 570.3 Overa potpisa zastupnika Potpuno usklađeno Overa potpisa zastupnika ogranka regulisana je i Zakonom o registraciji privrednih subjekata („Službeni glasnik RS” br. 55/04, 61/05 i 111/09) 2.2b (b) the instruments of constitution and the memorandum and articles of association if they are contained in a separate instrument in accordance with Article 2 (1) (a), (b) and (c) of Directive 68/151/EEC, together with amendments to those documents; 573.3.1 Osnivački akt osnivača Delimično usklađeno Objavljuju se podaci koji su sadržani u osnivačkom aktu osnivača 2.2c an attestation from the register referred to in paragraph 1 (c) of this Article relating to the existence of the company; 573.2.6 Registrski broj osnivača Potpuno usklađeno 2.2d an attestation from the register referred to in paragraph 1 (c) of this Article relating to the existence of the company; 573.2.8 Podaci o kapitalu Potpuno usklađeno Objavljuju se podaci o novčanom kapitalu osnivača, ako se po pravu njihove države takav podatak registruje 3 The compulsory disclosure provided for by Article 2 (1) (g) shall be limited to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the Member 573.3.2 Podaci iz finansijskih izveštaja Potpuno usklađeno 4 The Member State in which the branch has been opened may stipulate that the documents referred to in Article 2 (2) (b) and Article 3 must be published in another official language of the Community and that the translation of such documents must be certified. Overen prevod dokumentacije Delimično usklađeno Regulisano je Zakonom o registraciji privrednih subjekata („Službeni glasnik RS” br. 55/04, 61/05 i 111/09) 5.1 Where a company has opened more than one branch in a Member State, the disclosure referred to in Article 2 (2) (b)and Article 3 may be made in the register of the branch of the company’s choice. 570.1 Objavljivanje podatak o više filijala Delimično usklađeno Objavljivanje svih podataka regulisano je Zakonom o registraciji privrednih subjekata („Službeni glasnik RS” br. 55/04, 61/0 i, 111/09) 5.2 In this case, compulsory disclosure by the other branches shall cover the particulars of the branch register of which disclosure was made, together with the number of that branch in that register 570.1 Objavljivanje podatak o više filijala Delimično usklađeno Objavljivanje svih podataka regulisano je Zakonom o registraciji privrednih subjekata („Službeni glasnik RS” br. 55/04, 61/05 i 111/09) 6 The Member States shall prescribe that letters and order forms used by a branch shall state, in addition to the information prescribed by Article 4 of Directive 68/151/EEC, the register in which the file in respect of the branch is kept together with the number of the branch in that register. 572.2 Ime ogranka u poslovnim pismima Potpuno usklađeno 7.1 Documents and particulars concerning a branch opened in a Member State by a company which is not governed by the law of a Member State but which is of a legal form comparable with the types of company to which Directive 68/151/EEC applies shall be disclosed in accordance with the law of the Member State of the branch as laid down in Article 3 of that Directive. 573.1 Ogranci iz drugih država koje nisu države članice-izjednačen tretman Potpuno usklađeno 7.1 Article 1 (2) shall apply. 570.2.2 Potpuno usklađeno 8.1a The compulsory disclosure provided for in Article 7 shall cover at least the following documents and particulars: (a) the address of the branch; 573.2.1 Adresa ogranka Potpuno usklađeno 8.1b the activities of the branch; 573.2.2 Delatnost ogranka Potpuno usklađeno 8.1c the law of the State by which the company is governed; 573.2.4 Delimično usklađeno 8.1d where that law so provides, the register in which the company is entered and the registration number of the company in that register; 573.2.4 Registar u koji je osnivač upisan Potpuno usklađeno 8.1e the instruments of constitution, and memorandum and articles of association if they are contained in a separate instrument, with all amendments to these documents; 573.3.1 Osnivački akti osnivača Delimično usklađeno Objavljuju se podaci koji su sadržani u osnivačkom aktu osnivača 8.1f the legal form of the company, its principal place of business and its object and, at least annually, the amount of subscribed capital if these particulars are not given in the documents referred to in subparagraph (e); 573.2.5 Pravna forma osnivača Potpuno usklađeno 8.1g the name of the company and the name of the branch if that is different from the name of the company; 573.2.1 Ime ogranka Potpuno usklađeno 8.1h the appointment, termination of office and particulars of the persons who are authorized to represent the company in dealings with third parties and in legal proceedings: – as a company organ constituted pursuant to law or as members of any such organ, – as permanent representatives of the company for the activities of the branch. The extent of the powers of the persons authorized to represent the company must be stated, together with whether they may do so alone or must act jointly; 573.2.3 Zastupnici ogranka Potpuno usklađeno 8.1i the winding-up of the company and the appointment of liquidators, particulars concerning them and their powers and the termination of the liquidation; – insolvency proceedings, arrangements, compositions or any analogous proceedings to which the company is subject; 573.3.1 Likvidacija osnivača (promena podataka o osnivačima) Potpuno usklađeno 8.1j the accounting documents in accordance with Article 7; 573.3.2 Podaci iz finansijskih izveštaja Potpuno usklađeno 8.1k the closure of the branch. 573.3.3 Zatvaranje ogranka Potpuno usklađeno 9.1 The compulsory disclosure provided for by Article 8 (1) (j) shall apply to the accounting documents of the company as drawn up, audited and disclosed pursuant to the law of the State which governs the company. Where they are not drawn up in accordance with or in a manner equivalent to Directives 78/660/EEC and 83/349/EEC, Member States may require that accounting documents relating to the activities of the branch be drawn up and disclosed. 573.3.2 Objavljivanje finansijskih izveštaja filijala Potpuno usklađeno 9.2 2. Articles 4 and 5 shall apply. Delimično usklađeno Objavljivanje svih podataka regulisano je Zakonom o registraciji privrednih subjekata („Službeni glasnik RS“ br. 55/04, 61/05 i 111/09) 10 The Member States shall prescribe that letters and order forms used by a branch state the register in which the file in respect of the branch is kept together with the number of the branch in that register. 572.2 Ime ogranka u poslovnim pismima Potpuno usklađeno 11 The following subparagraph is added to Article 46 (2) of Directive 78/660/EEC: ‘(e) the existence of branches of the company’. Finansijski izveštaji Neprenosivo Nije predmet regulisanja Zakona o privrednim društvima 12 The Member States shall provide for appropriate penalties in the event of failure to disclose the matters set out in Articles 1, 2, 3, 7, 8 and 9 and of omission from letters and order forms of the compulsory particulars provided for in Articles 6 and 10. 581.1.2 Kaznene odredbe u slučaju neupotrebe imena i poslovnoj dokumentaciji Delimično usklađeno Kaznene odredbe zbog neobjavljivanja podataka su sadržane u Zakonu o registraciji privrednih subjekata („Službeni glasnik RS“ br. 55/04, 61/05 i 111/09) 13 Each Member State shall determine who shall carry out the disclosure formalities provided for in this Directive. Objavljivanje podataka Delimično usklađeno Regulisano je Zakonom o registraciji privrednih subjekata 14.1 Articles 3 and 9 shall not apply to branches opened by credit institutions and financial institutions covered by Directive 89/117/EEC (8). Odredba upućuje Neprenosivo 14.2 Pending subsequent coordination, the Member States need not apply Articles 3 and 9 to branches opened by insurance companies. Odredba upućuje Neprenosivo 15 Article 54 of Directive 78/660/EEC and Article 48 of Directive 83/349/EEC shall be deleted. Odredba se odnosi na finansijske izveštaje Neusklađeno Nije predmet Zakona o privrednim društvima 16.1 Member States shall adopt the laws, regulations and administrative provisions necessary to comply with this Odredba se odnosi na implementaciju direktive Neprenosivo 16.2 Member States shall stipulate that the provisions referred to in paragraph 1 shall apply from 1 January 1993 and, with regard to accounting documents, shall apply for the first time to annual accounts for the financial year beginning on 1 January 1993 or during 1993. Odredba se odnosi na rok za implementaciju direktive Potpuno usklađeno 16.3 Member States shall communicate to the Commission the texts of the provisions of national law which they adopt in the field covered by this Directive. Odredba se odnosi na rok za implementaciju direktive Neprenosivo 17.1a The Contact Committee set up pursuant to Article 52 of Directive 78/660/EEC shall also: (a) facilitate, without prejudice to Articles 169 and 170 of the Treaty, the harmonized application of this Directive, through regular meetings dealing, in particular, Odredba se odnosi na implementaciju direktive Neprenosivo 17.1b advise the Commission, if necessary, on any additions or amendments to this Directive. Odredba se odnosi na implementaciju direktive Neprenosivo 18 This Directive is addressed to the Member States. Primena kod svih država članica Neprenosivo