Memorandum of Association as a Legal Transaction on which a Company is Based

Raspravlja se društveni ugovor kao temeljni konstitutivni akt društva. Ističe se da je to pravni posao na kome se temelji društvo, a po tome se ono razlikuje od drugih privatnopravnih zajednica osoba. Navodi se da pravni posao na kome se temelji društvo može biti usvajanje statuta ili sklapanje društvenog ugovora. Taj je pravni posao samo usvajanje statuta kada je riječ o dioničkom društvu, kreditnoj uniji i o udruzi pravnoj osobi. Za sva druga društva to je ugovor o osnivanju kojeg se naziva društvenim ugovorom. Kritizira se zakonodavno rješenje po kome je za osnivanje društva za uzajamno osiguranje i zadruge potrebno sklopiti ugovor o osnivanju i usvojiti statut, jer nema potrebe da se društvo temelji na dva pravna posla, a dvojnost temeljnih konstitutivnih akata društva, osim što nepotrebno opterećuje osnivanje, uzrokuje teškoće i stvara pravnu nesigurnost. Iznose se obilježja društvenih ugovora pojedinih društava i analiziraju temeljna pitanja koja se u vezi s njima postavljaju kao što su sklapanje, sadržaj, tumačenje odredbi, primjena prava, izmjena i dr. Ocjenjuje se njihova podobnost za uređenje odnosa u svakome od tipova društava u kome uređuju odnose. Pritom se ukazuje na očitu razliku u zakonodavnom pristupu uređenju društvenog ugovora u društvima osoba od uređenja društvenog ugovora društva s ograničenom odgovornošću. To se pripisuje razlici gospodarske važnosti tih društava. Pritom nije riječ o razlici u broju tih društava, nego o njihovu utjecaju na gospodarski život. Ističe se da je temelj za sve društvene ugovore društava osoba ugovor o ortaštvu tako da se u njihovu zakonodavnom uređenju, kada su i pravne osobe, poziva na propise kojima se uređuje ortaštvo (javno trgovačko društvo), a kada je riječ o drugim društvima osoba pravnim osobama upućuje na podrednu primjenu propisa o javnom trgovačkom društvu čime se opet sve temelji na propisima o ortaštvu. Kada društvo osoba nema pravnu osobnost (tajno društvo, udruga bez pravne osobnosti) ionako se sve temelji na ortaštvu, jer je tajno društvo varijanta ortaštva, a takva udruga je ortaštvo. Navodi se da je pravna narav društvenog ugovora određena time što je organizacijski ugovor trajne naravi. Na njega se primjenjuju propisi o odgovarajućem društvu i, uz neke izuzetke, propisi kojima se uređuju obvezni odnosi. Ističe se da se društveni ugovori u dijelu u kome sadrže materijalne sastojke tumače objektivno kao propis, a kada je riječ o formalnim sastojcima po pravilima za tumačenje ugovora. Naglašava se da za izmjenu tog ugovora nije uvijek potrebna suglasnost svih članova društva, kao što je to slučaj općenito s ugovorima, nego da se njime a nekada i propisom određuju većine glasova kojima članovi donose odluku o izmjeni ugovora. Zaključuje se da je društveni ugovor pogodnije sredstvo za uređenje pitanja od značaja za djelovanje društva od statuta zbog veće prilagodljivosti potrebama članova i mogućnosti da se njime uredi veći raspona pitanja u društvu i u vezi s njim.In this article a memorandum of association, as a fundamental act of formation of companies, is discussed. It is emphasised that that it is a legal act on which a company is based and that differentiates it from other private law societies. It is stated that a legal act on which a company can be based is either adoption of a statute or conclusion of a memorandum of association. Only adoption of a statute is needed for formation of joint stock companies, credit unions and associations that are legal entities. The formation of all the other companies requires a legal act which is called memorandum of association. A legislative solution that requires both adoption of a statute and conclusion of a memorandum of association for formation of mutual insurance companies and co-operative society is criticised since there is no need for a company to be constituted on the basis of two legal acts, and duality of constitutional acts burdens the formation unnecessarily, produces problems and creates legal insecurity. The author presents features of memorandums of association of certain companies and analyses basic questions related to them, such as conclusion, content, interpretation of their provisions, application of law, modification etc. Their suitability to regulate relations in every type of a company is evaluated. With regard to that, it is indicated that there is a manifest difference in legislative approach to regulation of the memorandum of association in partnerships and companies of limited liability. This is attributed to the difference of their economical importance which does not consist of difference in numbers of those companies, but their influence to the economic life. It is emphasised that the base for all the memorandum of associations of partnerships is the contract of partnership (societas). Within legislative regulation of partnerships, even when we talk about legal persons, provisions on contract of partnership (societas) are referred to, and within regulation of other companies that are legal persons, provisions on general partnerships are referred to. This actually means that everything is based on provisions on contract of partnership (societas). When a partnership has no legal capacity (silent partnership, association with no legal capacity), once again everything is based on societas since the secret company is a type of societas, and such an association is a societas. It is stated that the legal nature of memorandum of association is defined by the fact that it is an organisational contract of permanent nature. Rules on corresponding company are applied to it and, with some exceptions, rules on obligations. It is stressed that memorandums of association, in their part that contains substantive components, are interpreted objectively as acts, and with regard to their formal components, according to rules on interpretation of contracts. It is emphasised that consent of all the members is not always necessary to modify the contract, which is usual for other contracts, but it is prescribed either by the contract or by law which majority of voices is needed. It is concluded that the memorandum of association is a more appropriate mean to regulate questions of importance for functioning of the company due to its greater adjustability to needs of members and its possibility to regulate greater area of questions in the company and regarding the company