Prethodno priopćenje
https://doi.org/10.3935/zpfz.74.4.5
The Role of (Un)Changeability of the Purpose of a Foundation in the Development of Foundations in the Republic of Croatia
Mihaela Braut Filipović
orcid.org/0000-0002-2476-545X
; Pravni fakultet Sveučilišta u Rijeci, Rijeka, Hrvatska
Mateo Pahljina
orcid.org/0009-0000-6806-0112
; Pravni fakultet Sveučilišta u Rijeci, Rijeka, Hrvatska
Sažetak
A foundation, especially a family foundation, can serve as a model for business transfer. However, in the Republic of Croatia de lege lata it is not possible to establish a private foundation, including a family foundation, which hinders further development of Croatian foundation law. The authors shall analyse German, Austrian, Danish and Dutch foundation law to question the role of the purpose of foundations and the possibility of changing the purpose in the context of preserving the original will of the founder. The authors shall also make de lege ferenda proposals for enhancing foundation law in Croatia to align the Croatian law with successful examples from comparative laws and establish an additional tool for business transfer for Croatian companies.
Ključne riječi
foundation; private foundation; change of the foundation’s purpose; business transfer
Hrčak ID:
323783
URI
Datum izdavanja:
1.12.2024.
Posjeta: 0 *