WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OFLAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE,PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OF LAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE, PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OFLAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE,PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE. WHEN EXECUTING LAWYERS ACTIVITY AS WELL AS TAKING CARE ABOUT CONDUCT IN HIS PRIVATE LIFE, A LAWYER IS OBLIGED TO PROTECT RESPECT AND TO STRUGGLE FOR PROMOTION AND AFFIRMATION OF LEGAL PROFESSION AS AN INDEPENDENT PROFESSION. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO ACT IN HUMAN WAY, RESPECTING DIGNITY OF ALL HE CONTACTS WITH. THEN, HE IS OBLIGED TO PRESERVE HIS HONOUR, MORAL CHARACTER, INDEPENDENCE AND EXPERTNESS IN ORDER TO STIMULATE OTHERS WITH HIS CONDUCT. WHEN EXECUTING LAWYERS ACTIVITY, A LAWYER IS OBLIGED TO RESPECT TRUTH AND LEGALITY, INDEPENDENCE OF LEGAL PROFESSION IN ACCORDANCE WITH THE CONSTITUTION AND LAWS. A LAWYER IS OBLIGED TO ENERGETICALLY REJECT ALL TRIES OF INFLUENCE ON HIS INDEPENDENCE IN EXECUTION OF ACTIVITY. HE IS OBLIGED TO INFORM ORGANS OF THE BAR ASSOCIATION ABOUT THESE TRIES. EXECUTION OF ANY COMMERCIAL OPERATIONS, ASSOCIATION OF LAWYERS OFFICES WITH ACTIVITIES OF SUCH EFFECT, I.E. ACTIVITIES THAT DO NOT GIVE LEGAL AID ARE INCOMPATIBLE WITH EXECUTION OF LAWYERS ACTIVITY. OBLIGATION OF A LAWYER IS TO BE CONSTANTLY UNDER PROFESSIONAL IMPROVEMENT, TO READ PROFESSIONAL LITERATURE, PARTICIPATE IN ALL PROFESSIONAL DISCUSSIONS, CONSULTATIONS, AND CONGRESSES, IN ALL ACTIONS OF LEGAL PROFESSIONS BY WHICH IMPROVEMENT AND AFFIRMATION OF THIS SERVICE ARE ACHIEVED, AND TO IMPROVE HIS GENERAL EDUCATION. A LAWYER HAS TO HELP WITH HIS PROFESSIONAL KNOWLEDGE OTHER LAWYERS, AND HE IS ESPECIALLY OBLIGED TO HELP PROFESSIONAL TRAINING OF LAW CLERKS IN LEGAL PROFESSION. A LAWYER IS OBLIGED TO GIVE LEGAL AID TO A CLIENT FOR WHICH HE KNOWS THAT IS NOT IN POSITION TO PAY FOR SERVICE, OR A CLIENT THAT IS ASSIGNED TO HIM ACCORDING TO THE SCHEDULE DETERMINED BY AUTHORIZED ORGAN OF THE BAR ASSOCIATION, I.E. OTHER ORGANIZATION ACCORDING TO THE DECISION OF THE BAR ASSOCIATION, AND THE BAR ASSOCIATION BEARS THE COSTS. IT IS NOT APPROPRIATE THAT A LAWYER IS A PERSON THAT ACTS AGAINST INTERESTS OF LEGAL PROFESSION AND WHO DOES NOT RESPECT RULES OF THIS CODE.

Nove omejitve ustanavljanja s.p. in d.o.o.

Septembra je bila sprejeta že osma novela Zakona o gospodarskih družbah (ZGD-1H), ki je začela veljati dne 9. 10. 2013. Bistvo tokratne spremembe je dodatna omejitev ustanavljanja družb in podjetnikov ter pridobitve statusa družbenika. Tako ustanovitelj ali družbenik družbe oz. samostojni podjetnik ne bo mogla postati več oseba:

 

1. ki je bila v Republiki Sloveniji pravnomočno obsojena na kazen zapora zaradi kaznivega dejanja zoper gospodarstvo, zoper delovno razmerje in socialno varnost, zoper pravni promet, zoper premoženje, zoper okolje, prostor in naravne dobrine; ali

 

2. ki je javno objavljena na seznamu nepredlagateljev obračunov ali seznamu neplačnikov na podlagi zakona, ki ureja davčni postopek; ali

 

3. ki je neposredno ali posredno z več kot 25 odstotki udeležena v kapitalu kapitalske družbe, ki je javno objavljena na seznamu nepredlagateljev obračunov ali seznamu neplačnikov na podlagi zakona, ki ureja davčni postopek.

 

To pomeni, da so omejitve na eni strani določene za osebe, ki so pravnomočne spoznane za storilce določenih kaznivih dejanj, na drugi strani pa za tiste osebe, ki so objavljene na seznamih neplačnikov davčnih obveznosti, ki jih mesečno objavlja DURS, oz. za osebo, ki je že udeležena kot družbenik v družbah, ki so davčni dolžniki.

 

Omejitev iz prve točke preneha po petih letih po od pravnomočne sodbe oz. z dnem izbrisa obsodbe iz kazenske evidence, če do te pride pred potekom petih let. Omejitvi iz druge in tretje točke, ki se nanašata na neplačilo davkov, prenehata, ko DURS izda potrdilo, da za konkretno osebo niso evidentirane zapadle neplačane davčne obveznosti.

 

Navedene omejitve se sicer v trenutku pisanja tega prispevka še ne uporabljajo, saj novela posebej določa, da se pričnejo uporabljati štiri mesece po uveljavitvi zakona, to je 9.2.2014.