FORMA HARTIJA OD VREDNOSTI PRAVNO-EKONOMSKA ANALIZA

Autori

  • Gordana Mrdak Univerzitet Alfa BK, Beograd, Srbija Author
  • Milija Bogavac Univerzitet MB, Beograd, Srbija Author
  • Mile Rajković Visoka škola akademskih studija “Dositej”, Beograd, Srbija Author
  • Miljan Žižić Poslovni i pravni fakultet, Univerzitet MB, Beograd, Srbija Author

DOI:

https://doi.org/10.59864/Oditor12401M

Ključne reči:

forma, hartije od vrednosti, pravni režim

Apstrakt

Nezaobilazno je pitanje da utvrdimo da li postoje i kakvog je značaja za ocenu pravne prirode hartija od vrednosti promena bitne forme, i tačnije, napuštanje hartije od vrednosti kao pismene isprave u formu bestelesne skripturalne evidencije, bez obzira da li se ovo načelo (nazovimo ga načelom upisa), realizovalo u registru računovodstvene ili računarske tehnike.

Ovde se susrećemo sa nepreciznošću do sada usvojene formulacije koja nije dolazila do izražaja u uslovima nepostojanja konkurencije formi kod hartija od vrednosti. Naime, mi smo pravni odnos iz hartije od vrednosti poistovetili sa njegovim pojavnim oblikom kao bitne forme. U nameri da ispitujemo pravnu prirodu, ne hartija od vrednosti kao forme (koja ne može imati pravnu prirodu u navedenom smislu), već prava oličenog u takvoj formi, jasno je da govorimo i utvrđujemo postojanje eventualnih uticaja promena forme u kojoj je inkorporisano, odnosno predstavlјeno (na dematerijalizovan način) isto pravo.

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2024-05-03

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