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EN
As a result of legislative changes in the issues of dissolution and liquidation of companies, more than 10,000 companies were removed from the Commercial Register. The utility of the adoption of this legislation was the elimination of the so-called inactive companies that do not carry out any economic activity and the legislator's interest in ensuring more efficient performance of the basic function of the Commercial Register. However, the fact that there was also an intervention in the functioning companies cannot be overlooked either. If the company has been removed and the company had business assets on the date of the removal, two options were available, ad primum additional liquidation, or ad secundum renewal of the registration (of the removed company). The situation provoked, inter alia, legal theoretical discussions about the nature of a legal person. Although the legislation treats legal persons as a subjects of law and evokes in us a rational argument supporting the right to fundamental rights of legal persons, the scope of these rights is vague. In the article, the author deal with the idea of a legal person as a holder of the fundamental (human) rights in the context of utility and proportionality of the measures taken.
EN
The authors analyse the Judgment of the Court of Justice of the European Union in joined cases C-37/20 WM and C-601/20 Sovim SA v Luxembourg Business Registers of 22.11.2022 and its impact on the legal regulation of the disclosure of data on the end-user of benefits in the legal order of the Slovak Republic. The authors suggest possible application problems as well as de lege ferenda considerations in relation to this decision and its impact on the Slovak legal order.
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