{"id":35091,"date":"2019-04-11T13:51:44","date_gmt":"2019-04-11T11:51:44","guid":{"rendered":"https:\/\/www.krivak.sk\/?p=35091"},"modified":"2020-06-11T15:41:09","modified_gmt":"2020-06-11T13:41:09","slug":"povinnost-zapisat-udaje-o-konecnom-uzivatelovi-vyhod-do-obchodneho-registra","status":"publish","type":"post","link":"https:\/\/www.krivak.sk\/eng\/povinnost-zapisat-udaje-o-konecnom-uzivatelovi-vyhod-do-obchodneho-registra\/","title":{"rendered":"<i class='fa fa-edit'><\/i> Povinnos\u0165 zap\u00edsa\u0165 \u00fadaje o kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra"},"content":{"rendered":"<h3><strong>Povinnos\u0165 zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do\u00a0obchodn\u00e9ho registra<\/strong><\/h3>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 1.\u00a011.\u00a02018 do\u0161lo k\u00a0zmene z\u00e1kona \u010d. 530\/2003 Z.\u00a0z. o\u00a0obchodnom registri v\u00a0s\u00favislosti s\u00a0novelou z\u00e1kona \u010d. 297\/2008 Z.\u00a0z. o\u00a0ochrane pred legaliz\u00e1ciou pr\u00edjmov z\u00a0trestnej \u010dinnosti a o\u00a0ochrane pred financovan\u00edm terorizmu (novela vykonan\u00e1 z\u00e1konom \u010d. 52\/2018 Z.\u00a0z.). Na z\u00e1klade tejto novely sa do obchodn\u00e9ho registra zapisuj\u00fa aj \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod<a href=\"#_edn1\" name=\"_ednref1\">[i]<\/a>. Pre niektor\u00fdch nepr\u00e1vnikov m\u00f4\u017ee by\u0165 zavedenie tejto novej povinnosti trochu m\u00e4t\u00face a\u00a0sp\u00e1ja\u0165 sa im s\u00a0u\u017e existuj\u00facou povinnos\u0165ou dotknut\u00fdch subjektov registrova\u0165 sa do registra partnerov verejn\u00e9ho sektora, kde musia zverejni\u0165 svojich kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod. Ide v\u0161ak o\u00a0dva samostatn\u00e9 in\u0161tit\u00faty a\u00a0ich rozdiely a\u00a0aj vz\u00e1jomn\u00e9 prepojenia sa sna\u017e\u00edme ozrejmi\u0165 v\u00a0tomto texte.<\/p>\n<p>&nbsp;<\/p>\n<p>Len pre \u00faplnos\u0165 dod\u00e1vam, \u017ee povinnos\u0165 zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do pr\u00edslu\u0161n\u00fdch registrov maj\u00fa aj nad\u00e1cie, neinvesti\u010dn\u00e9 fondy a neziskov\u00e9 organiz\u00e1cie poskytuj\u00face v\u0161eobecne prospe\u0161n\u00e9 slu\u017eby.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kto m\u00e1 povinnos\u0165 zap\u00edsa\u0165 \u00fadaje do obchodn\u00e9ho registra? <\/strong>T\u00fato povinnos\u0165 maj\u00fa pr\u00e1vnick\u00e9 osoby zapisovan\u00e9 do obchodn\u00e9ho registra s\u00a0v\u00fdnimkou (i) emitentov cenn\u00fdch papierov prijat\u00fdch na obchodovanie na regulovanom trhu, (ii) subjektov verejnej spr\u00e1vy a (iii) subjektov zap\u00edsan\u00fdch v\u00a0registri partnerov verejn\u00e9ho sektora pod\u013ea z\u00e1kona \u010d. 315\/2016 Z.\u00a0z. o\u00a0registri partnerov verejn\u00e9ho sektora.<\/p>\n<p>&nbsp;<\/p>\n<p>Posledn\u00fa v\u00fdnimku v\u0161ak zaviedla a\u017e \u010fal\u0161ia novela \u00fa\u010dinn\u00e1 od 1.\u00a01.\u00a02019 (novela vykonan\u00e1 z\u00e1konom \u010d.\u00a0373\/2018 Z.\u00a0z.). Z\u00e1konodarca \u0148ou reagoval na skuto\u010dnos\u0165, \u017ee subjekty zap\u00edsan\u00e9 v\u00a0registri partnerov verejn\u00e9ho sektora by museli \u00fadaje o\u00a0svojich kone\u010dn\u00fdch u\u017e\u00edvate\u013eoch v\u00fdhod zapisova\u0165 dvakr\u00e1t, raz do registra partnerov verejn\u00e9ho sektora a\u00a0druh\u00fd raz do obchodn\u00e9ho registra. Doplnenie tejto v\u00fdnimky je z\u00a0m\u00f4jho poh\u013eadu logick\u00e9 a\u00a0spr\u00e1vne.<\/p>\n<p>&nbsp;<\/p>\n<p>Pod\u013ea pr\u00e1vnej \u00fapravy \u00fa\u010dinnej od 1.\u00a01.\u00a02019 <strong>z\u00e1pis kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod do <\/strong><strong>registra partnerov verejn\u00e9ho sektora nahr\u00e1dza z\u00e1pis \u00fadajov o\u00a0kone\u010dn\u00fdch u\u017e\u00edvate\u013eoch v\u00fdhod do obchodn\u00e9ho registra. No naopak to neplat\u00ed \u2013 z\u00e1pis \u00fadajov o\u00a0kone\u010dn\u00fdch u\u017e\u00edvate\u013eoch v\u00fdhod do obchodn\u00e9ho registra nenahr\u00e1dza povinnos\u0165 dotknut\u00fdch subjektov zaregistrova\u0165 sa do registra partnerov verejn\u00e9ho sektora<\/strong>. Ak teda subjekt bude chcie\u0165 obchodova\u0165 so \u0161t\u00e1tom (t.\u00a0j. ak bude sp\u013a\u0148a\u0165 defin\u00edciu partnera verejn\u00e9ho sektora pod\u013ea z\u00e1kona o\u00a0registri partnerov verejn\u00e9ho sektora), bude sa musie\u0165 zaregistrova\u0165 do registra partnerov verejn\u00e9ho sektora prostredn\u00edctvom tzv. opr\u00e1vnenej osoby; nebude posta\u010dova\u0165 iba zap\u00edsanie \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u010co v\u00a0pr\u00edpade obchodn\u00fdch spolo\u010dnost\u00ed s\u00a0jednoduchou vlastn\u00edckou \u0161trukt\u00farou?<\/strong> Pri obchodn\u00fdch spolo\u010dnostiach s\u00a0jednoduchou vlastn\u00edckou \u0161trukt\u00farou, najm\u00e4 pri jednoosobov\u00fdch spolo\u010dnostiach, m\u00f4\u017eu tieto spolo\u010dnosti nadobudn\u00fa\u0165 dojem, \u017ee oni predsa u\u017e kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod maj\u00fa v\u00a0obchodnom registri zap\u00edsan\u00e9ho d\u00e1vno, preto\u017ee n\u00edm je jedin\u00fd spolo\u010dn\u00edk (alebo spolo\u010dn\u00edci s\u00a0relevantn\u00fdm obchodn\u00fdm podielom), ktor\u00fd je v\u00a0obchodnom registri zap\u00edsan\u00fd. To v\u0161ak nie je spr\u00e1vne, preto\u017ee aj tak\u00e9to spolo\u010dnosti maj\u00fa povinnos\u0165 zap\u00edsa\u0165 do obchodn\u00e9ho registra \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod. To najm\u00e4 z\u00a0d\u00f4vodu, \u017ee kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod m\u00f4\u017ee by\u0165 aj in\u00e1 osoba ako spolo\u010dn\u00edk zap\u00edsan\u00fd v\u00a0obchodnom registri, napr\u00edklad tich\u00fd spolo\u010dn\u00edk alebo in\u00e1 osoba, ktor\u00e1 dan\u00fa spolo\u010dnos\u0165 skuto\u010dne ovl\u00e1da. Samozrejme, naj\u010dastej\u0161ie pri tak\u00fdchto spolo\u010dnostiach bude kone\u010dn\u00fdm u\u017e\u00edvate\u013eom v\u00fdhod pr\u00e1ve spolo\u010dn\u00edk zap\u00edsan\u00fd v\u00a0obchodnom registri, no aj napriek tomu spolo\u010dnos\u0165 bude povinn\u00e1 zap\u00edsa\u0165 do obchodn\u00e9ho registra aj \u00fadaje o\u00a0tomto spolo\u010dn\u00edkovi ako o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod. Taktie\u017e aj rozsah \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod zapisovan\u00fdch do obchodn\u00e9ho registra sa l\u00ed\u0161i od rozsahu \u00fadajov zapisovan\u00fdch o\u00a0spolo\u010dn\u00edkoch.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Ak\u00e9 \u00fadaje sa\u00a0zapisuj\u00fa do obchodn\u00e9ho registra?<\/strong> Do obchodn\u00e9ho registra sa \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod zapisuj\u00fa v\u00a0rozsahu meno, priezvisko, rodn\u00e9 \u010d\u00edslo alebo d\u00e1tum narodenia, ak rodn\u00e9 \u010d\u00edslo nebolo pridelen\u00e9, adresa trval\u00e9ho pobytu alebo in\u00e9ho pobytu, \u0161t\u00e1tna pr\u00edslu\u0161nos\u0165, druh a \u010d\u00edslo dokladu toto\u017enosti a \u00fadaje, ktor\u00e9 zakladaj\u00fa postavenie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod pod\u013ea osobitn\u00e9ho predpisu \u2013 t\u00fdm je \u00a7 6a z\u00e1kona \u010d. 297\/2008 Z.\u00a0z. o\u00a0ochrane pred legaliz\u00e1ciou pr\u00edjmov z\u00a0trestnej \u010dinnosti a o\u00a0ochrane pred financovan\u00edm terorizmu (\u201eAML z\u00e1kon\u201c). V\u00a0porovnan\u00ed s\u00a0registrom partnerov verejn\u00e9ho sektora sa do obchodn\u00e9ho registra zapisuj\u00fa navy\u0161e druh a \u010d\u00edslo dokladu toto\u017enosti a \u00fadaje, ktor\u00e9 zakladaj\u00fa postavenie kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod pod\u013ea osobitn\u00e9ho predpisu.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00dadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod zap\u00edsan\u00e9 do obchodn\u00e9ho registra sa v\u0161ak nezverej\u0148uj\u00fa ani v\u00a0internetovej verzii obchodn\u00e9ho registra, ani v\u00a0origin\u00e1lnom v\u00fdpise z\u00a0obchodn\u00e9ho registra a\u00a0ani v\u00a0obchodnom vestn\u00edku. Pr\u00e1vnick\u00e1 osoba, ktor\u00e1 zap\u00edsala \u00fadaje o\u00a0svojom kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra, obdr\u017e\u00ed t\u00fato inform\u00e1ciu iba v\u00a0potvrden\u00ed o\u00a0vykonan\u00ed z\u00e1pisu do obchodn\u00e9ho registra. Oproti tomu register partnerov verejn\u00e9ho sektora je verejn\u00fd, no v\u00a0\u0148om nemusia by\u0165 zaregistrovan\u00e9 v\u0161etky pr\u00e1vnick\u00e9 osoby.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Dokedy treba zap\u00edsa\u0165 \u00fadaje do obchodn\u00e9ho registra?<\/strong> Spolo\u010dnosti zalo\u017een\u00e9 po 1.\u00a011.\u00a02018 (okrem vy\u0161\u0161ie uveden\u00fdch v\u00fdnimiek) musia u\u017e pri svojom prvom z\u00e1pise do obchodn\u00e9ho registra zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod. Pre spolo\u010dnosti zap\u00edsan\u00e9 do obchodn\u00e9ho registra pred 1.\u00a011.\u00a02018 novela z\u00e1kona o\u00a0obchodnom registri stanovila prechodn\u00e9 obdobie, dokedy musia do obchodn\u00e9ho registra zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod; je to <strong>najnesk\u00f4r do 31.<\/strong>\u00a0<strong>12.<\/strong>\u00a0<strong>2019<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p>Ak pr\u00e1vnick\u00e1 osoba nezap\u00ed\u0161e \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra v\u00a0uvedenej lehote, hroz\u00ed jej ulo\u017eenie pokuty do v\u00fd\u0161ky 3.310 Eur.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u010co treba zv\u00e1\u017ei\u0165 pri z\u00e1pise \u00fadajov do obchodn\u00e9ho registra?<\/strong> Splnenie povinnosti zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dn\u00fdch u\u017e\u00edvate\u013eoch v\u00fdhod do obchodn\u00e9ho registra v\u0161ak m\u00f4\u017ee by\u0165 komplikovanej\u0161ie a\u00a0administrat\u00edvne n\u00e1ro\u010dn\u00e9 najm\u00e4 v\u00a0pr\u00edpade ve\u013ek\u00fdch spolo\u010dnost\u00ed, najm\u00e4 nadn\u00e1rodn\u00fdch. Ak neexistuje fyzick\u00e1 osoba, ktor\u00e1 skuto\u010dne ovl\u00e1da pr\u00e1vnick\u00fa osobu<a href=\"#_edn2\" name=\"_ednref2\">[ii]<\/a>, potom sa v\u00a0zmysle z\u00e1kona namiesto takejto fyzickej osoby pova\u017euj\u00fa za kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod u\u00a0tejto pr\u00e1vnickej osoby \u010dlenovia jej vrcholov\u00e9ho mana\u017ementu. Pod\u013ea st\u00e1le \u00fa\u010dinn\u00e9ho znenia \u00a7\u00a06a AML z\u00e1kona sa za \u010dlena vrcholov\u00e9ho mana\u017ementu pova\u017euje \u0161tatut\u00e1rny org\u00e1n, \u010dlen \u0161tatut\u00e1rneho org\u00e1nu, prokurista a ved\u00faci zamestnanec v\u00a0priamej riadiacej p\u00f4sobnosti \u0161tatut\u00e1rneho org\u00e1nu. Najm\u00e4 ved\u00facich zamestnancov v\u00a0priamej riadiacej p\u00f4sobnosti \u0161tatut\u00e1rneho org\u00e1nu m\u00f4\u017ee by\u0165 v\u00a0t\u00fdchto ve\u013ek\u00fdch spolo\u010dnostiach ve\u013emi ve\u013ea a\u00a0ich fluktu\u00e1cia m\u00f4\u017ee by\u0165 dos\u0165 vysok\u00e1. To by znamenalo, \u017ee ak zap\u00ed\u0161u svojich kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod do obchodn\u00e9ho registra u\u017e teraz, je pravdepodobn\u00e9, \u017ee do konca prechodn\u00e9ho obdobia, teda do 31.\u00a012.\u00a02019, bud\u00fa musie\u0165 e\u0161te ve\u013eakr\u00e1t zapisova\u0165 zmeny \u00fadajov o\u00a0kone\u010dn\u00fdch u\u017e\u00edvate\u013eoch v\u00fdhod do obchodn\u00e9ho registra. Ak tak\u00e9to subjekty nemaj\u00fa in\u00e9 d\u00f4vody na z\u00e1pis \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra u\u017e teraz, pod\u013ea m\u00f4jho n\u00e1zoru by mali zv\u00e1\u017ei\u0165, \u010di pre nich nie je vhodn\u00e9 po\u010dka\u0165 a\u00a0zap\u00edsa\u0165 tieto \u00fadaje do obchodn\u00e9ho registra a\u017e ku koncu prechodn\u00e9ho obdobia, samozrejme, s\u00a0ur\u010ditou \u010dasovou rezervou.<\/p>\n<p>&nbsp;<\/p>\n<p>Tento probl\u00e9m by pomohlo zmierni\u0165 schv\u00e1lenie dlh\u0161ie pripravovanej novely z\u00e1kona o\u00a0registri partnerov verejn\u00e9ho sektora, v\u00a0s\u00favislosti s\u00a0ktorou by malo d\u00f4js\u0165 aj k\u00a0zmene defin\u00edcie \u010dlena vrcholov\u00e9ho mana\u017ementu zapisovan\u00e9ho namiesto kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod obsiahnutej v\u00a0\u00a7\u00a06a AML z\u00e1kona. Pod\u013ea n\u00e1vrhu tejto novely sa za \u010dlena vrcholov\u00e9ho mana\u017ementu bud\u00fa pova\u017eova\u0165 u\u017e iba \u0161tatut\u00e1rny org\u00e1n a\u00a0\u010dlenovia \u0161tatut\u00e1rneho org\u00e1nu, teda nie aj prokurista a ved\u00faci zamestnanec v\u00a0priamej riadiacej p\u00f4sobnosti \u0161tatut\u00e1rneho org\u00e1nu. T\u00e1to novela je st\u00e1le iba v\u00a0legislat\u00edvnom procese, hoci pod\u013ea p\u00f4vodn\u00e9ho n\u00e1vrhu mala by\u0165 \u00fa\u010dinn\u00e1 u\u017e od 1.\u00a011.\u00a02018. Z\u00a0m\u00f4jho poh\u013eadu je to \u0161koda, preto\u017ee t\u00e1to novela m\u00e1 okrem vy\u0161\u0161ie uvedenej zmeny upravi\u0165 viacer\u00e9 d\u00f4le\u017eit\u00e9 ot\u00e1zky fungovania registra partnerov verejn\u00e9ho sektora na z\u00e1klade poznatkov z\u00a0aplika\u010dnej praxe za obdobie od zavedenia registra partnerov verejn\u00e9ho sektora do n\u00e1\u0161ho pr\u00e1vneho poriadku.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Ako prebieha z\u00e1pis \u00fadajov do obchodn\u00e9ho registra?<\/strong> Samotn\u00fd z\u00e1pis \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra je pomerne jednoduch\u00fd proces prostredn\u00edctvom na to ur\u010den\u00e9ho formul\u00e1ra a\u00a0podanie n\u00e1vrhu je bez poplatku. Samozrejme, podstatn\u00fdm predpokladom tohto procesu je spr\u00e1vna identifik\u00e1cia kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod zo strany pr\u00e1vnickej osoby. N\u00e1vrh na z\u00e1pis \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do obchodn\u00e9ho registra nie je pr\u00e1vnick\u00e1 osoba povinn\u00e1 dolo\u017ei\u0165 dokumentami preukazuj\u00facimi identifik\u00e1ciu svojich kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod, mala by v\u0161ak tieto dokumenty uchov\u00e1va\u0165 u\u00a0seba. N\u00e1vrh na z\u00e1pis \u00fadajov o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi do obchodn\u00e9ho registra pod\u00e1va a\u00a0z\u00e1rove\u0148 je za\u0148 zodpovedn\u00e1 samotn\u00e1 pr\u00e1vnick\u00e1 osoba. To je \u010fal\u0161\u00ed rozdiel oproti z\u00e1pisu do registra partnerov verejn\u00e9ho sektora, do ktor\u00e9ho sa dotknut\u00e9 subjekty m\u00f4\u017eu zap\u00edsa\u0165 iba prostredn\u00edctvom opr\u00e1vnenej osoby (advok\u00e1t, not\u00e1r, banka alebo pobo\u010dka zahrani\u010dnej banky, aud\u00edtor, da\u0148ov\u00fd poradca) a kde je v\u00a0stanoven\u00fdch pr\u00edpadoch spoluzodpovednos\u0165 tejto opr\u00e1vnenej osoby.<\/p>\n<p><a href=\"#_ednref1\" name=\"_edn1\">[i]<\/a> Defin\u00edciu, koho mo\u017eno pova\u017eova\u0165 za kone\u010dn\u00e9ho u\u017e\u00edvate\u013ea v\u00fdhod, upravuje ustanovenie \u00a7 6a AML z\u00e1kona.<\/p>\n<p><a href=\"#_ednref2\" name=\"_edn2\">[ii]<\/a> Pr\u00e1vnick\u00fa osobu skuto\u010dne ovl\u00e1da fyzick\u00e1 osoba, ktor\u00e1 m\u00e1: (i) aspo\u0148 25% podiel na z\u00e1kladnom iman\u00ed, na hlasovac\u00edch pr\u00e1vach, (ii) m\u00e1 pr\u00e1vo vymenova\u0165, inak ustanovi\u0165 alebo odvola\u0165 \u0161tatut\u00e1rny org\u00e1n, riadiaci org\u00e1n, dozorn\u00fd org\u00e1n alebo kontroln\u00fd org\u00e1n v\u00a0pr\u00e1vnickej osobe alebo ak\u00e9hoko\u013evek ich \u010dlena, (iii) ovl\u00e1da pr\u00e1vnick\u00fa osobu in\u00fdm sp\u00f4sobom alebo (iv) m\u00e1 aspo\u0148 25% podiel na zisku.<\/p>\n<hr \/>\n<p><a href=\"https:\/\/www.justice.gov.sk\/eSluzby\/_layouts\/FormServer.aspx?XsnLocation=\/FormServerTemplates\/FUZKUV.xsn\">https:\/\/www.justice.gov.sk\/eSluzby\/_layouts\/FormServer.aspx?XsnLocation=\/FormServerTemplates\/FUZKUV.xsn<\/a><\/p>\n<hr \/>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Povinnos\u0165 zap\u00edsa\u0165 \u00fadaje o\u00a0kone\u010dnom u\u017e\u00edvate\u013eovi v\u00fdhod do\u00a0obchodn\u00e9ho registra S\u00a0\u00fa\u010dinnos\u0165ou od 1.\u00a011.\u00a02018 do\u0161lo k\u00a0zmene z\u00e1kona \u010d. 530\/2003 Z.\u00a0z. o\u00a0obchodnom registri v\u00a0s\u00favislosti s\u00a0novelou z\u00e1kona \u010d. 297\/2008 Z.\u00a0z. o\u00a0ochrane pred legaliz\u00e1ciou pr\u00edjmov z\u00a0trestnej \u010dinnosti a o\u00a0ochrane pred financovan\u00edm terorizmu (novela vykonan\u00e1 z\u00e1konom \u010d. 52\/2018 Z.\u00a0z.). Na z\u00e1klade tejto novely sa do obchodn\u00e9ho registra&hellip;<\/p>","protected":false},"author":32,"featured_media":35092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[48],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts\/35091"}],"collection":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/comments?post=35091"}],"version-history":[{"count":0,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/posts\/35091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/media\/35092"}],"wp:attachment":[{"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/media?parent=35091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/categories?post=35091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krivak.sk\/eng\/wp-json\/wp\/v2\/tags?post=35091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}