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A limited liability company has a 125-year tradition and is still the most popular corporate legal form. Recently, this business structure is being used for high-tech companies, especially start-ups, and its sub-form the single-person limited liability company - may be used in accordance with the European regulation for cross-border activities on the European Single Market. In this article, the author introduces the main characteristics of start-up companies and forms of financing with initial coin offerings. The author points out recent court decisions in Slovenia in the field of civil liability and indemnity cases and the criminal liability for abuse of position or trust in single-person limited liability companies. Družba z omejeno odgovornostjo ima že 125-letno tradicijo in je še vedno najbolj priljubljena statusna oblika gospodarske družbe. Danes je aktualna njena uporaba za tehnološko najbolj inovativna podjetja (zagonska podjetja), njena različica - enoosebna d. o. o. - pa naj bi se uporabljala v skladu s pravom EU za čezmejno delovanje na enotnem evropskem trgu. V članku avtor prikaže osnovne značilnosti zagonskih podjetij in njihovo financiranje s prvo prodajo žetonov - ICO. Ob tem opozori na najnovejšo sodno prakso v Sloveniji na področju civilnih odškodninskih sporov in kaznivega dejanja zlorabe položaja v enoosebni d. o. o. |
