Právny obzor

4

Ročník 107

2024

 

 
T E O R E T I C K Ý  Č A S O P I S  P R E  O T Á Z K Y  Š T Á T U  A  P R Á V A

Základné imanie vs. doktrína primeranej kapitalizácie

Minimum capital vs. doctrine of adequate capitalization

JUDr. Ing. Jaroslav Dolný, PhD., Faculty of Law of University of Pavol Jozef Šafárik in Košice

Právny obzor, Volume 103, 2020, No. 1, pp. 53 – 61.

Published online: 31.8.2021

Abstract. The paper deals with the european and american view on minimum capital requirements. American capital regulation is based on adequate capitalization which can lead when it is unadequate to pircing the corporate veil. European model of capital regulation is based on minimum amount of capital creation. In this paper we primarily focus on the characteristic features of both models related to creditor protecion.

Key words: capital. equity, adequate capitalization, creditor protection

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ISSN 2729-9228
(online)

ISSN 0032-6984
(print)

THEORETICAL REVIEW FOR ISSUES OF STATE AND LAW.

Právny obzor is peer-reviewed journal and is indexed in SCOPUS and HeinOnline database (INDEX TO FOREIGN LEGAL PERIODICALS).

 

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