{"id":519,"date":"2025-10-19T13:33:56","date_gmt":"2025-10-19T11:33:56","guid":{"rendered":"https:\/\/ljubenko-i-partneri.ectoris.com\/en\/?post_type=case_law&#038;p=519"},"modified":"2025-10-19T13:33:56","modified_gmt":"2025-10-19T11:33:56","slug":"sef-racunovodstva-ne-moze-priznati-dug","status":"publish","type":"case_law","link":"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/sef-racunovodstva-ne-moze-priznati-dug\/","title":{"rendered":"\u0160ef ra\u010dunovodstva ne mo\u017ee priznati dug"},"content":{"rendered":"<p><strong>Priznanje duga u pisanom obliku valjano je ako ga je potpisala osoba koja je ovla\u0161teni zastupnik du\u017enika, a to po zaposlenju nije \u0161ef ra\u010dunovodstva po odluci Vrhovnog suda Republike Hrvatske broj Revt-54\/2005-2 od 11.03.2009.<\/strong><\/p>\n<p>U konkretnom su slu\u010daju sudovi pravilno primijenili materijalno pravo &#8211; odredbu \u010dlanka 387. i \u010dlanka 374. stavak 1. Zakona o obveznim odnosima (Nar. nov., br. 53\/91, 7\/91, 3\/94, 7\/96, 112\/99 i 88\/01 &#8211; u nastavku teksta: ZOO) &#8211; kad su ocijenili da tu\u017eenik nije priznao dug<\/p>\n<p>i da zastarijevanje nije prekinuto (arg. a contrario iz \u010dl. 387. ZOO-a), te da je prema odredbi \u010dlanka 374. stavak 1. ZOO-a potra\u017eivanje zastarjelo, budu\u0107i da je zastarni rok koji je ponovno po\u010deo te\u0107i 31. listopada 1992. godine, istekao 31. listopada 1995. godine, a tu\u017eba je podnesena 12. sije\u010dnja 1998. godine. \u00bbSpor o zastari potra\u017eivanja\u00ab svodi se na pitanje je li zastarijevanje prekinuto priznanjem duga u\u010dinjenim time \u0161to je \u0161efica ra\u010dunovodstva tu\u017eenika potvrdila (potpisala i pe\u010datom tu\u017eenika ovjerila) \u00bbOtvorene stavke dobavlja\u010da\u00ab od<\/p>\n<p>13. sije\u010dnja 1995. godine i 9. studenoga 1995. godine. Na temelju tako utvr\u0111enog \u010dinjeni\u010dnog stanja, sudovi su zaklju\u010dili da navedene isprave, kao potvrde salda dugovanja, nemaju zna\u010denje priznanja duga, jer ih nije potpisao direktor koji je prema zakonu ovla\u0161ten za postupanje tu\u017eenika, nego \u0161efica ra\u010dunovodstva tu\u017eenika, koja \u00bbnije ovla\u0161tena za davanje takvih izjava\u00ab, koje dovode do prekida zastarijevanja. Prema odredbi \u010dlanka 387. stavak 1. ZOO-a zastarijevanje se prekida kad du\u017enik prizna dug, a priznanje duga mo\u017ee se u\u010diniti ne samo izjavom vjerovniku, nego i na posredan na\u010din, kao \u0161to je davanje otplate, pla\u0107anje kamata i davanje osiguranja. Priznanje duga koji se daje u pisanom obliku pravno je relevantno ako je isprava, u kojoj je to priznanje dano, potpisana od osobe koja takva o\u010ditovanja za tu\u017eenika mo\u017ee dati, a to je samo njegov ovla\u0161teni zastupnik &#8211; osoba koja je u registru trgova\u010dkog suda upisana kao osoba ovla\u0161tena za zastupanje tu\u017eenika.<\/p>\n<p>Kako u konkretnom slu\u010daju \u00bbOtvorene stavke dobavlja\u010da\u00ab nije potpisao direktor tu\u017eenika, tako ta isprava nema zna\u010denje priznanja duga.<\/p>\n","protected":false},"featured_media":0,"template":"","class_list":["post-519","case_law","type-case_law","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.5 (Yoast SEO v19.10) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0160ef ra\u010dunovodstva ne mo\u017ee priznati dug - Ljubenko i partneri - eng<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ljubenko-i-partneri.hr\/en\/nova-praksa\/sef-racunovodstva-ne-moze-priznati-dug\/\" \/>\n<meta property=\"og:locale\" content=\"hr_HR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0160ef ra\u010dunovodstva ne mo\u017ee priznati dug\" \/>\n<meta property=\"og:description\" content=\"Priznanje duga u pisanom obliku valjano je ako ga je potpisala osoba koja je ovla\u0161teni zastupnik du\u017enika, a to po zaposlenju nije \u0161ef ra\u010dunovodstva po odluci Vrhovnog suda Republike Hrvatske broj Revt-54\/2005-2 od 11.03.2009. 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