2014, vol. 52, br. 1-3, str. 258-267
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Brisanje preduzetnika po sili zakona usled blokade poslovnog računa
Closing entrepreneurs by operation of law due to business account blockade
Univerzitet Singidunum, Fakultet zdravstvenih, pravnih i poslovnih studija, Valjevo, Srbija
Sažetak
Preduzetnik gubi svojstvo preduzetnika brisanjem iz registra privrednih subjekata koje se vrši zbog prestanka obavljanja delatnosti. Preduzetnik prestaje sa obavljanjem delatnosti odjavom ili po sili zakona. Po sili zakona prestaje sa radom u slučaju da mu je poslovni račun u banci u blokadi duže od dve godine, na osnovu zahteva za brisanje preduzetnika iz registra koji podnese Narodna banka Srbije ili Poreska uprava. U radu autor obrađuje brisanje preduzetnika usled blokade poslovnog računa duže od dve godine i probleme koji se pojavljuju u praksi. Predlog je donošenje zakona o individualnom stečaju.
Abstract
Entrepreneur loses his legal status after deletion from the register of business entities due to termination of his activities. Entrepreneur stops his activities by notice of withdrawal or by operation of law. By operation of law, entrepreneur ceases to operate in the event that his business bank account has been blocked for more than two years, based on a request for deletion from the register of entrepreneurs, submitted by the National Bank of Serbia or the Tax Administration. In this article, author deals with closing of entrepreneurs due to blockage of the business accounts for more than two years and the problems that arise in practice. The proposal is to adopt the Law on the individual bankruptcy.
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