{"id":875,"date":"2023-06-15T23:57:21","date_gmt":"2023-06-15T23:57:21","guid":{"rendered":"https:\/\/siceviclaw.com\/?p=875"},"modified":"2024-11-30T11:47:03","modified_gmt":"2024-11-30T11:47:03","slug":"kakva-firma-vam-je-potrebna-za-obavljanje-delatnosti-koja-vas-zanima","status":"publish","type":"post","link":"https:\/\/siceviclaw.com\/en\/kakva-firma-vam-je-potrebna-za-obavljanje-delatnosti-koja-vas-zanima\/","title":{"rendered":"WHAT \"COMPANY\" DO YOU NEED TO PERFORM YOUR ACTIVITIES?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">\u201cFIRMA\u201d ili PRAVNO LICE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Iako se me\u0111u ljudima koji nisu pravnici \u010desto koristi re\u010d \u201cfirma\u201d za lica koja obavljaju privrednu delatnost, ovaj naziv zakonski nije isprava. Nije re\u010d samo o nekom pukom pametovanju pravnika, ve\u0107 je razlika zapravo i prakti\u010dno bitna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pravi naziv za tzv. \u201cfirmu\u201d ,u onom smislu u kom ga \u0161iroke narodne mase koriste, u na\u0161oj pravnoj terminologiji je zapravo jedinstven naziv za privredno dru\u0161tvo i preduzetnika. Privredno dru\u0161tvo prema definiciji iz <a href=\"https:\/\/siceviclaw.com\/en\/kakva-firma-vam-je-potrebna-za-obavljanje-delatnosti-koja-vas-zanima\/\">of the Law on Business Companies<\/a> is a legal entity that performs activities for the purpose of obtaining profit. An entrepreneur is not a company, but a natural person who performs economic activity, but we will say more about that later.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Re\u010d \u201cfirma\u201d se, tako\u0111e, koristi i u na\u0161oj pravnoj terminologiji, ali u sasvim drugom kontekstu. Firma je zapravo odrednica za deo poslovnog imena koji se jo\u0161 zove i \u201cnaziv privrednog dru\u0161tva\u201d. Dakle, ako npr. imamo firmu koja se zove \u201cJUNIORCODE DOO NOVI SAD\u201d deo poslovnog imena \u201cJUNIORCODE\u201d je firma. Naziv ili firma je karakteristi\u010dni deo poslovnog imena po kome se to dru\u0161tvo razlikuje od drugih dru\u0161tava. Poslovno ime obavezno sadr\u017ei naziv, pravnu formu i mesto u kome je sedi\u0161te dru\u0161tva. taj naziv je zapravo firma, DOO je odre\u0111enje pravne forme, dok je NOVI SAD mesto sedi\u0161ta firme.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" data-id=\"1368\" src=\"https:\/\/siceviclaw.com\/wp-content\/uploads\/2024\/11\/1-min.jpg\" alt=\"\" class=\"wp-image-1368\"\/><\/figure>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">PREDUZETNIK vs. PRIVREDNO DRU\u0160TVO<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u010cesto se susre\u0107em sa podelama privrednih dru\u0161tva na preduzetnike, doo i pau\u0161alce. Ova podela prosto ne postoji kao takva, moram grubo re\u0107i nakaradna je. Objasni\u0107u i za\u0161to.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pre svega, moramo razgrani\u010diti jednu stvar \u2013 preduzetnici nisu privredna dru\u0161tva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preduzetnik se u pravnom smislu tretira kao fizi\u010dko lice, a ne kao pravno lice. To je neka me\u0111u forma izme\u0111u fizi\u010dkog lica u pravom smisli (fizi\u010dko lice je \u010dovek\/\u017eena) i pravnog lica (npr.privredna dru\u0161tva su pravna lica odnosno \u201cfirma\u201d).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preduzetnik je zapravo fizi\u010dko lice koje ima pro\u0161irenenje u domenu poslovne sposobnosti u odnosu na obavljanje privredne delatnosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ako se pitate \u0161ta je to poslovna sposobnost \u2013 to je sposobnost fizi\u010dkih lica da budu nosioci prava i obaveza samostalno \u2013 sti\u010de se u punom obimu uglavnom sa 18.godina.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Epa sada, na ta prava I obaveze koja steknete sa 18.godina, onog momenta kada postanete preduzetnik ta prava I obaveze pro\u0161iruju se u domenu privredne delatnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Za\u0161to je ovo bitno znati?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Zato \u0161to preduzetnici nemaju isti pravni tretman kao i privredna dru\u0161tva. Na preduzetnike se primenjuje Zakon o privrednim dru\u0161tvima, kao I kod privrednih dru\u0161tva, ali su oni izdvojeni u posebnu kategoriju izvan privrednih dru\u0161tava, te druga\u010dija pravna pravila va\u017ee kod njih.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>RAZLIKE IZME\u0110U PREDUZETNIKA I PRIVREDNOG DRU\u0160TVA<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>PREDUZETNIK<\/strong><\/td><td><strong>FIRM<\/strong><\/td><\/tr><tr><td><strong>Fizi\u010dko lice<\/strong><\/td><td><strong>Legal entity<\/strong><\/td><\/tr><tr><td><strong>Upisuje se u registar preduzetnika \u2013 poseban registar <a href=\"https:\/\/apr.gov.rs\/\u043f\u0440\u0435\u0442\u0440\u0430\u0433\u0435.1843.html\">Agency for Business Registers<\/a>-a<\/strong><\/td><td><strong>It is registered in the register of business companies - a separate register <a href=\"https:\/\/apr.gov.rs\/\u043f\u0440\u0435\u0442\u0440\u0430\u0433\u0435.1843.html\">Agency for Business Registers<\/a>-a<\/strong><\/td><\/tr><tr><td><strong>Mo\u017ee biti pau\u0161alac<\/strong><\/td><td><strong>It cannot be a lump sum tax<\/strong><\/td><\/tr><tr><td><strong>Ne mo\u017ee obavljati sve delatnosti (npr. bankarski poslovi, poslovi osiguranja, brokersko-dilerski poslovi, investicioni fondovi, itd.), ali zato mogu se baviti starim zanatima i umetni\u010dkim zanatima i poslovima doma\u0107e radinosti<\/strong><\/td><td><strong>Can perform all activities<\/strong><\/td><\/tr><tr><td><strong>Prema ra\u010dunovodstvenim propisima spade u kategoriju mikro \u201cpravnih\u201dlica<\/strong><\/td><td><strong>They can be small, medium and large legal entities<\/strong><\/td><\/tr><tr><td><strong>Porezi su manj \u2013 pla\u0107aju porez na prihod od samostalne delatnosti 10% i porez na dohodak gra\u0111ana 10 ili 15% &nbsp;<\/strong><\/td><td><strong>Taxes are higher - they pay capital gains tax 15% and profit tax 15% &nbsp;<\/strong><\/td><\/tr><tr><td><strong>Mogu se ugasiti i bez sprovo\u0111enja postupka likvidacije<\/strong><\/td><td><strong>They are always extinguished either through liquidation or bankruptcy<\/strong><\/td><\/tr><tr><td><strong>Mogu biti u statusu mirovanja do \u0161est meseci<\/strong><\/td><td><strong>They cannot be in idle status<\/strong><\/td><\/tr><tr><td><strong>Odgovornost za dugovanja prema poveriocima ne prestaje ga\u0161enjem\/brisanjem<\/strong><\/td><td><strong>Liability ceases after the liquidation or bankruptcy has been completed<\/strong><\/td><\/tr><tr><td><strong>Uvek odgovaraju celokupnom svojom imovinom neograni\u010deno<\/strong><\/td><td><strong>Some members have a limited liability, some unlimited, depending on the legal form of the company<\/strong><\/td><\/tr><tr><td><strong>\u010clanovi porodice mogu biti radno anga\u017eovani bez zasnivanja radnog odnosa<\/strong><\/td><td><strong>Family members can never be employed without establishing an employment relationship<\/strong><\/td><\/tr><tr><td><strong>Preduzetnik mo\u017ee promeniti pravnu formu u privredno dru\u0161tvo<\/strong><\/td><td><strong>A commercial company cannot change its legal form to an entrepreneur<\/strong><\/td><\/tr><tr><td><strong>Preduzetnik ne mo\u017ee promeniti vlasnika \u2013 preduzetnik je vezan za li\u010dnost fizi\u010dkog lica<\/strong><\/td><td><strong>A business company can change the owner of the company<\/strong><\/td><\/tr><tr><td><strong>Preduzetnik ne mo\u017ee vr\u0161iti statusne promene<\/strong><\/td><td><strong>A company can make status changes<\/strong><\/td><\/tr><tr><td><strong>Osniva\u010di su samo fizi\u010dka lica<\/strong><\/td><td><strong>Founders can be both natural and legal persons<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><strong>preduzetnik vs. privredno dru\u0161tvo<\/strong><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>PRAVNE FORME PRIVREDNIH DRU\u0160TAVA<\/strong> (Firma)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Privredna dru\u0161tva su protitna pravna lica. Profitna pravna lica mogu biti privredni subjekti, koji se dalje dele, izme\u0111u ostalog, prema pravnoj formi. Ako kao kriterijum uzmemo pravnu formu u kojoj posluju, osnovna podela, koju prepoznaje i na\u0161 Zakon o privrednim dru\u0161tvima je slede\u0107a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>LLC - limited liability companies<\/li>\n\n\n\n<li>JSC \u2013 joint stock companies<\/li>\n\n\n\n<li>PS- partnerships<\/li>\n\n\n\n<li>LP \u2013 limited partnerships<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Postoje i druge forme, podforme i sli\u010dno, ali se njima sada ne\u0107emo baviti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><em>\u0160ta su odlike ovih pravnih formi?<\/em><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">DOO i AD kategori\u0161u se kao tzv. dru\u0161tva kapitala, dok se KD i OD kategori\u0161u kao dru\u0161tva lica.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Dru\u0161tvima kapitala <\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Zajedni\u010dke odlike su te da je imovina privrednog dru\u0161tva odvojena od imovine \u010dlanova (zasebnia lica). Tako\u0111e, dru\u0161tva kapitala mogu biti osnovana kao jedno\u010dlana dru\u0161tva, dok kod dru\u0161tva lica to nije slu\u010daj. Dru\u0161tva kapitala nisu vezana li\u010dnom povezano\u0161\u0107u za dru\u0161tvo i vezuje ih samo kapital, i ona odgovaraju za obaveze dru\u0161tva ograni\u010deno u visini svog uloga\/akcija (izuzetak npr. proboj pravne li\u010dnosti).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dru\u0161tvo lica<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Imovina dru\u0161tva i imovina \u010dlanova je sjedinjena i odgovornost je neograni\u010dena i solidarna odnosno \u010dlan odgovara za dugove i obaveze dru\u0161tva i svojom li\u010dnom imovinom. Dru\u0161tva lica ne mogu biti osnovana kao jedno\u010dlana dru\u0161tva. Dru\u0161tva lica moraju imati najmanje dva \u010dlana. Ona odgovaraju solidarno i neograni\u010deno sa dru\u0161tvom za obaveze dru\u0161tva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Naj\u010de\u0161\u0107e se privredna dru\u0161tva osnivaju u DOO formi, ali u nekim slu\u010dajevima odre\u0111ena pravna forma je obavezna, pa tako npr. banke moraju biti osnovane u AD formi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u0161e o nama: <a href=\"https:\/\/siceviclaw.com\/en\/o-meni-advokat\/\">https:\/\/siceviclaw.com\/o-meni-advokat\/<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>DOO<\/strong> <strong>- A limited liability company<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Mo\u017ee biti osnovano kao jedno\u010dlano ili vi\u0161e\u010dlano dru\u0161tvo. Osnovni ulog za osnivanje je 100,00 dinara. Imovina dru\u0161tva odvojena je od imovine \u010dlanova, \u010dlanovi odgovaraju za obaveze dru\u0161tva u visini svog uloga. Imovna se me\u0111u \u010dlanovima deli na uloge. Osnovni kapital DOO \u010dini zbir unetih uloga osniva\u010da dru\u0161tva (u vidu nov\u010danog i nenov\u010danog uloga). Visina uloga osniva\u010da i \u010dlanova u DOO ne mora biti u istom iznosu. Ne odgovaraju za obaveze firme svojom li\u010dnom imovinom, ve\u0107 snose rizik srazmerno visini svog udela. Pored toga, \u010dlanovi DOO mogu i da ostvare svoja prava u dru\u0161tvu, tako\u0111e srazmerno visini svog udela (pravo glasa, raspodela dobiti).\u00a0DOO u Srbiji mo\u017ee imati najmanje jednog direktora kao zakonskog zastupnika dru\u0161tva. Odluke se po pravilu donose ve\u0107inom ili kvalifikovanom ve\u0107inom (2\/3 ve\u0107inom) od ukupnog broja \u010dlanova skup\u0161tine koji imaju pravo glasa, uz uslov postojanja kvoruma za rad skup\u0161tine.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>AD \u2013 Akcionarsko dru\u0161tvo<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Tako\u0111e mo\u017ee osnovati jedno ili vi\u0161e \u010dlanova. Imovina dru\u0161tva podeljena je na akcije. Dok je kod DOO celokupni udeo jedinstven, kod AD akcionari mogu imati ve\u0107i broj akcija. Osnovni ulog potreban za osnivanje je 3.000.000,00 dinara, dok je za neke odre\u0111ene vrste AD ve\u0107i ili manji (pr. banke, osiguranja, brokersko-dilerkske ku\u0107e itd.). <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Registar akcija vodi Centralni registar za hartije od vrednosti, koja i u\u010destvuje u osnivanju javnih AD zajedno sa Komisijom za hartije od vrednosti koja u\u010destvuje u proceduri odobravanja akcija javnih AD. Postoje i nejavna AD kod kojih je procedura odobravanja akcija i poslovanja ne\u0161to jednostavnija, ali su i dosta re\u0111a na tr\u017eistu. Akcije se mogu podeliti na obi\u010dne i preferencionalne, a razlika je u pravima koja daju. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Preferencionalne su vi\u0161e namenjene onima kojima je bitnija dividenda, dok obi\u010dne daju ve\u0107a upravlja\u010dka prava. Odluke se donose ve\u0107inom ili kvalifikovanom ve\u0107inom (3\/4 ve\u0107inom) od ukupnog broja prisutnih akcionara koji imaju pravo glasa, ako prethodno postoji kvorum za rad skup\u0161tine.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>OD \u2013 Dru\u0161tvo sa ograni\u010denom odgovorno\u0161\u0107u<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Mo\u017ee osnovati najmanje dva ortaka, koji za obaveze dru\u0161tva odgovaraju i svojom li\u010dnom imovinom, neograni\u010deno i solidarno sa dru\u0161tvom. Ne postoji minimalni osnovni kapital za osnivanje, <strong>mo\u017ee biti nov\u010dani ili nenov\u010dani, ali mo\u017ee biti i u radu i uslugama. Odluke se po pravilu donose jednoglasno. Prenos uloga po pravilu prenosi se drugom ortaku, samo izuzetno tre\u0107im licima izvan dru\u0161tva (pr. naslednicima preminulog ortaka).<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>KD \u2013 Komanditno dru\u0161tvo<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Mora imati najmanje dva \u010dlana, jednog komanditora i jednog komplementara. Komanditori su \u010dlanovi \u010diji je polo\u017eaj poput polo\u017eaja \u010dlana DOO, dok su komplementari \u010dlanovi \u010diji je polo\u017eaj u dru\u0161tvu poput polo\u017eaja ortaka u OD. Komplementari vode poslovanje dru\u0161tva, dok su komanditori zainteresovani za dobit. Komanditori samo izuzetno mogu da upravljaju dru\u0161tvom, ako je njihovo ime navedeno u nazivu KD, kada je i njihova odgovornost neograni\u010deno solidarna kao odgovornost komplementara. Minimalni kapital za osnivanje KD nije zakonom odre\u0111en.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prona\u0111ite nas na Linkedin-u: <a href=\"https:\/\/www.linkedin.com\/in\/tamara-sicevic-attorney\/\">https:\/\/www.linkedin.com\/in\/tamara-sicevic-attorney\/<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">VRSTE OPOREZIVANJA<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Verovatno se pitate za\u0161to sada prelazim na ovu temu. Upravo iz razloga one lai\u010dke podele \u00ab\u00a0firma\u00a0\u00bb sa po\u010detka na preduzetnike, doo i pau\u0161alce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vrste oporezivanja su:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Flat rate taxation of the so-called Flat rates<\/li>\n\n\n\n<li>Bookkeeping and tax calculation according to profit - bookkeeper<\/li>\n\n\n\n<li>VAT payers<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">PAU\u0160ALNO OPOREZIVANJE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pau\u0161alno oporezivanje zna\u010di da ostvarujete godi\u0161nji prihod do \u0161est miliona dinara, i da porez pla\u0107ate pau\u0161alno bez obzira na mese\u010dni prihod, u fiksnom iznosu koji obra\u010dunava Poreska uprava svake godine. Pau\u0161alci mogu biti samo preduzetnici i to ako \u017eele, nije obavezno. Ovo je naj\u010de\u0161\u0107a vrsta oporezivanja, obzirom da je i najjednostavnija preduzetnicima, jer imaju obavezu da vode samo jednu knjigu \u2013 KPO knjigu u koju upisuju samo prilive. Privredna dru\u0161tva ne mogu biti pau\u0161alno oporezivana. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pau\u0161alac ne mo\u017ee biti u sistemu PDV, obzirom da je pau\u0161alno oporezivanje limitirano na prihode do \u0161est miliona dinara u kalendarskoj godini, a da PDV obveznik je obveznik \u010diji su prihodi preko osam miliona dinara u poslednjih dvanaest meseci. Treba naglasiti i da je nekim delatnostima zabranjeno da budu pau\u0161alno oporezivane, bez obzira \u0161to ispunjavaju ostale uslove. Pau\u0161alci imaju i taj benefit \u0161to pla\u0107aju ni\u017ei iznos doprinosa, kao i \u0161to ne podnose zavr\u0161ni ra\u010dun i ne moraju imati knjigovo\u0111u, mo\u017ee bez pravdanja da podi\u017ee novac sa ra\u010duna, ne mora da pravda tro\u0161kove poslovanja.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VO\u0110ENJE KNJIGA<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Poreski obveznici koji vode knjige, sa druge strane pla\u0107aju porez prema ostvarenoj dobiti. To su obavezno sva privredna dru\u0161tva bez obzira na ostvarenu dobit, preduzetnici \u010dija dobit prelazi \u0161est miliona dinara u kalendarskoj godini, kao i preduzetnici \u010dija delatnost ne dozvoljava pau\u0161alno oporezivanje. Osim toga, to fakultativno mogu biti i preduzetnici koji ostvaruju dobit ispod \u0161est miliona dinara u kalendarskoj godini, iako mogu da budu pau\u0161alci, ali su se dobrovoljno odlu\u010dili da ipak vode knjige. Knjiga\u0161i mogu biti u sistemu PDV, moraju da pravdaju tro\u0161kove poslovanja, moraju da podnose zavr\u0161ni ra\u010dun i moraju imati knjigovo\u0111u. Oni nemaju ograni\u010denja po pitanju izbora delatnosti kao pau\u0161alci, nemaju limit prihoda, ali ne mogu ni da podi\u017eu novac bez pravdanja i ne pla\u0107aju porez u fiksnom iznosu. Iznos doprinosa je vi\u0161i nego kod pau\u0161alaca.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">PDV (PRIHOD NA DODATU VREDNOST) OBVEZNIK<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">PDV obveznici su preduzetnici i privredna dru\u0161tva \u010diji prihod u poslednjih 12 mesec iznosi preko\u00a0 osam miliona. Limit od osam miliona dinara se gleda u prethodnih 12 meseci, a ne u kalendarskoj godini, kao \u0161to se limit od \u0161est miliona za vo\u0111enje knjiga. Pr. Maj 2020. godine je i ra\u010duna se od maja 2019.godine, a ne od januara 2020.godine. Knjiga\u0161 mo\u017ee da bude u sistemu PDV-a, dok pau\u0161alac to ne mo\u017ee.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zaklju\u010dak:<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Da rezimiramo, podela na preduzetnik, DOO i pau\u0161alce, ne postoji kao takva. To su dve podele pome\u0161ane na jedan sasvim nelogi\u010dan na\u010din, iz \u010distog neznanja. Mo\u017eete biti preduzetnik i pau\u0161alac u isto vreme, a mo\u017eete biti doo i pdv, mo\u017eete biti i preduzetnik i pdv obveznik istovremeno, ali i ne morate. Jedno ne isklju\u010duje drugo.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u201cFIRMA\u201d ili PRAVNO LICE Iako se me\u0111u ljudima koji nisu pravnici \u010desto koristi re\u010d \u201cfirma\u201d za lica koja obavljaju privrednu delatnost, ovaj naziv zakonski nije isprava. Nije re\u010d samo o nekom pukom pametovanju pravnika, ve\u0107 je razlika zapravo i prakti\u010dno bitna. Pravi naziv za tzv. \u201cfirmu\u201d ,u onom smislu u kom ga \u0161iroke narodne mase [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54,14,12],"tags":[42,56,53,55,57,5,43],"class_list":["post-875","post","type-post","status-publish","format-standard","hentry","category-it-pravo","category-novosti-u-pravu-i-propisima","category-pravo","tag-advokat","tag-commercial","tag-company","tag-corporation","tag-it-pravo","tag-pravni-savet","tag-pravo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>KAKVU &quot;FIRMU&quot; OTVORITI?<\/title>\n<meta name=\"description\" content=\"U nedoumici ste kakva &quot;firma&quot; bi bila najadekvatnije za obavljanje privredne delatnosti koja vas zanima? 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