Obrisani Korisnik — Fri, 22 May 2026 16:21:38 GMT

Jelena Tadić Cegnar: “Zabrana

prijeboja u odnosima dioničara i

dioničkog društva"

Zabrana prijeboja u odnosima dioničara i dioničkog društva

Jelena Tadić, mag. iur., asistentica Ekonomskog fakulteta Sveučilišta u Zagrebu, Trg J. F. Kennedya 6, 10 000 Zagreb; jtadicceg@net.efzg.hr; ORCID ID: orcid.org/0009-0002-1245-0095

Sažetak
U radu se analizira institut zabrane prijeboja tražbine člana društva s tražbinom društva po osnovi uplate temeljnog kapitala, uređen člankom 216. Zakona o trgovačkim društvima. Odredbom čl. 216. st. 1. (2. reč.) ZTD-a propisano je da nije dopušten prijeboj s tražbinom društva na temelju odredbi čl. 212. ZTD-a (Glavna obveza dioničara) i čl. 215. ZTD-a (Plaćanje obveze prednika). Jezična nedorečenost predmetne odredbe kao i okolnost da predmetnom odredbom izrijekom nisu jasno određeni adresati zabrane otvaraju niz pitanja koja duboko zadiru u samu srž ključnih statusnopravnih obilježja dioničkog društva, utemeljenih na načelima unosa i održavanja kapitala. Stoga se u radu pristupa jezičnom i teleološkom tumačenju zakonske odredbe. Oba tumačenja vode do zaključka da je adresat zakonske zabrane prijeboja isključivo dioničar, odnosno prednik dioničara koji je iz društva isključen zbog neplaćanja uloga. Zatim rad analizira pretpostavke pod kojima izjava o prijeboju koju daje dioničko društvo ne podliježe zakonskoj zabrani. Posebice se ističe da je ključna pretpostavka za ocjenu dopustivosti jednostranog prijeboja od strane dioničkog društva da tražbina dioničara vrijednosno odgovara nominalnom iznosu tražbine društva na uplatu uloga. Dodatno, rad naglašava da zakonska zabrana jednostranog prijeboja ne isključuje mogućnost ugovornog prijeboja jer stranke takvu mogućnost mogu temeljiti na načelu slobode uređivanja obveznih odnosa.

Ključne riječi: zabrana prijeboja; dioničar; dioničko društvo; načelo unosa i održavanja kapitala

DOI: https://doi.org/10.3935/zpfz.76.1.5

Hrčak ID: 347245

URI: https://hrcak.srce.hr/347245

Stranice: 149-166

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“Prohibition of Set-Off in Relations Between Shareholders and the Joint-Stock Company”

Jelena Tadić, LL. M., Assistant, Faculty of Economics and Business, University of Zagreb, Trg J. F. Kennedya 6, 10 000 Zagreb; jtadicceg@net.efzg.hr; ORCID ID: orcid.org/0009-0002-1245-0095

Summary
The paper analyzes the prohibition of set-off between a company member’s claim and the company’s claim arising from the obligation to pay in share capital, as regulated by Article 216 of the Croatian Companies Act. According to the second sentence of Article 216 (1) set-off with the company's claim under the provisions of Article 212 (Main Obligation of Shareholders) and Article 215 (Payment of Predecessor's Obligation) is not permitted. The linguistic ambiguity of Article 216(1) as well as the fact that the provision does not expressly and clearly define the addressees of the prohibition, raises a number of issues that reach into the very core of the fundamental status-law characteristics of a joint-stock company, which are based on the principles of capital contribution and capital maintenance.

Accordingly, the paper undertakes both a literal and a teleological interpretation of the statutory provision. Both methods of interpretation lead to the conclusion that the only addressee of the statutory prohibition of set-off is the shareholder. The paper then analyzes the conditions under which a declaration of set-off made by the joint-stock company is not subject to the statutory prohibition. It is particularly emphasized that the key condition for assessing the permissibility of unilateral set-off by the company is that the shareholder’s claim must correspond in value to the nominal amount of the company’s claim for payment of contributions. Furthermore, the paper highlights that the statutory prohibition of unilateral set-off does not exclude the possibility of contractual set-off, since the parties may base such a possibility on the principle of freedom of contract in regulating their obligations.

Keywords: prohibition of set-off; shareholder; joint-stock company; principles of capital contribution and capital maintenance

DOI: https://doi.org/10.3935/zpfz.76.1.5

Hrčak ID: 347245

URI: https://hrcak.srce.hr/347245

Pages: 149-166

- JELENA TADIĆ CEGNAR