TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava spregled pravne osebnosti v slovenski sodni praksi v obdobju 25 let. Predmet obravnave sta dve vprašanji: pogostnost pojava tega pravnega instituta v sodnih odločbah in uspešnost upnikov pri njegovem uveljavljanju ter najpogostejši pravni podlagi za to. Zaradi tega je opravljena kvantitativna in kvalitativna analiza objavljenih sodnih odločb. Avtorica ugotavlja, da se po zelo obotavljivih začetkih tako število sodnih odločb z omembo pravnega instituta spregleda pravne osebnosti kot tudi število postopkov, v katerih so upniki uspešni, počasi povečuje. Najpogosteje uveljavljeni pravni podlagi v ugodilnih sodbah sta nedopustno mešanje premoženja in zloraba pravne osebe zaradi oškodovanja upnikov.

The article deals with the piercing the corporate veil in the Slovenian case-law over a period of 25 years. The subjects of the discussion are two questions: the frequency of the appearance of this legal institute in court decisions and the successfulness of creditors in its enforcement with the most common legal basis for this. For this reason, a quantitative and qualitative analysis of published court decisions has been made. The author concludes that after very hesitant beginnings, the number of court decisions with the mention of the legal institute piercing the corporate veil, as well as the number of procedures in which the creditors are successful, is slowly increasing. The most commonly established legal basis in the judgments which compliance the claim is the inadmissible mixing of property and the abuse of a legal entity for damaging creditors.