Djelatnost UNCITRAL-a na novom pravnom obliku trgovačkog društva (kao odgovor na anakronost prava društava)

Abstract

The paper analyses the proposed new legal form of a company – limited liability enterprise – which is the result of the work of UNCITRAL Working Group I (micro, small and medium-sized enterprises). Following the recommendations of the UN General Assembly, UNCITRAL commenced its activities at the meeting of the Working Group held in 2014. Over the course of several sessions until 2021, the Working Group adopted two major instruments: Legislative Guide on Key Principles of Business Registry and Legislative Guide on Limited Liability Enterprises. The latter document attempts to encourage states to introduce into their national legislations a new, hybrid legal form of a legal entity primarily intended to pursue commercial activities. This new legal entity would primarily be suitable for developing countries in which a large number of enterprises operate in the informal sector of the economy, i.e. they are not registered. This poses a risk for both enterprises and states when they perform their business activities. The aim is, therefore, to create incentives for their transfer from the informal to the formal economy.