engleski

Principle of Transparency as Integrative Factor of the Internal Market and Harmonisation of Croatian Law on Companies Registries

Transparency of information on companies contributes to the protection of shareholders, creditors, third parties and all stakeholders in the market. Attainability, promptness, authenticity and integrity of information on company contributes to establishment of integrity of capital market. The importance of transparency especially arises in cases including cross-border activity of companies in the Internal Market. The Croatian experiences given in this paper regarding harmonisation of company law in the field of transparency requirements can serve as a useful role-model for countries which are currently part of Eurointegration process. In this paper, the authors give a brief overview of case law of the Court of Justice of the European Union on transparency of accounts of companies. Hereinafter, an overview of amendments to the Croatian Law on Court Register, adopted in December 2013, is given. That was accomplished by measures of implementation of certain directives in the field of disclosure requirements, coordination of safeguards and adjusting of certain directives in the field of commercial law, due to the reasons of entering of the Republic of Croatia to the EU.

EU; transparency requirements; Law on Court Register; capital market integrity; harmonisation of Company Law

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