{"id":754,"date":"2025-09-17T01:23:44","date_gmt":"2025-09-17T01:23:44","guid":{"rendered":"https:\/\/legiergroup.info\/?page_id=754"},"modified":"2025-10-21T13:34:03","modified_gmt":"2025-10-21T13:34:03","slug":"sprava-a-rizeni-spolecnosti","status":"publish","type":"page","link":"https:\/\/legiergroup.info\/cs\/corporate-governance\/","title":{"rendered":"Spr\u00e1va a \u0159\u00edzen\u00ed spole\u010dnost\u00ed"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"754\" class=\"elementor elementor-754\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab07a84 e-flex e-con-boxed e-con e-parent\" data-id=\"ab07a84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c2444e elementor-widget elementor-widget-text-editor\" data-id=\"6c2444e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1>Pokyny k d\u016fle\u017eit\u00fdm ot\u00e1zk\u00e1m spr\u00e1vy a \u0159\u00edzen\u00ed spole\u010dnost\u00ed<\/h1><p>\u00a0<\/p><h2>\u00davod<\/h2><p>ScandicEstate, ScandicPay, ScandicYachts, ScandicFly, ScandicTrade a Scandic Group jsou ochrann\u00e9 zn\u00e1mky spole\u010dnosti LEGIER Beteiligungs mbH, n\u011bmeck\u00e9 spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm, se s\u00eddlem Kurfurstendamm 14, DE 10719 Berl\u00edn (Spolkov\u00e1 republika N\u011bmecko).<\/p><p>N\u00e1sleduj\u00edc\u00ed pokyny zaji\u0161\u0165uj\u00ed odpov\u011bdn\u00e9, transparentn\u00ed a pr\u00e1vn\u011b vyhovuj\u00edc\u00ed \u0159\u00edzen\u00ed spole\u010dnosti. Zohled\u0148uj\u00ed ustanoven\u00ed n\u011bmeck\u00e9ho obchodn\u00edho z\u00e1kon\u00edku (HGB), n\u011bmeck\u00e9ho z\u00e1kona o spole\u010dnostech s ru\u010den\u00edm omezen\u00fdm (GmbHG), n\u011bmeck\u00e9ho z\u00e1kona o dani z p\u0159\u00edjmu (EStG) a n\u011bmeck\u00e9ho z\u00e1kona o n\u00e1le\u017eit\u00e9 p\u00e9\u010di v dodavatelsk\u00e9m \u0159et\u011bzci (LkSG). Jsou dopln\u011bny r\u00e1mcem pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, kter\u00fd zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed povinnost\u00ed v oblasti lidsk\u00fdch pr\u00e1v a n\u00e1le\u017eit\u00e9 p\u00e9\u010de o \u017eivotn\u00ed prost\u0159ed\u00ed v souladu se z\u00e1konem LkSG.<\/p><p>\u00a0<\/p><h2>I. Odpov\u011bdnost veden\u00ed<\/h2><p>Jednatel spole\u010dnosti LEGIER Beteiligungs mbH je odpov\u011bdn\u00fd za \u0159\u00edzen\u00ed a zastupov\u00e1n\u00ed spole\u010dnosti v souladu s \u00a7 35 GmbHG. Jedn\u00e1 v z\u00e1jmu spole\u010dn\u00edk\u016f, kter\u00fdm je odpov\u011bdn\u00fd, a zaji\u0161\u0165uje dlouhodobou hodnotu spole\u010dnosti LEGIER Beteiligungs mbH a jej\u00edch zna\u010dek. Podl\u00e9h\u00e1 z\u00e1konn\u00fdm po\u017eadavk\u016fm GmbHG, zejm\u00e9na povinnosti p\u00e9\u010de podle \u00a7 43 GmbHG, a odpov\u00edd\u00e1 za \u0159\u00e1dn\u00e9 veden\u00ed \u00fa\u010detnictv\u00ed a \u00fa\u010detnictv\u00ed podle \u00a7 238 HGB a \u00a7 242 HGB.<\/p><p>\u00a0<\/p><h4>Dodr\u017eov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159edpis\u016f<\/h4><p>Gener\u00e1ln\u00ed \u0159editel zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed da\u0148ov\u00fdch povinnost\u00ed, v\u010detn\u011b:<\/p><ul><li>V\u010dasn\u00e9 pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a placen\u00ed dan\u00ed v souladu s n\u011bmeck\u00fdm z\u00e1konem o dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob (KStG).<\/li><li>Sr\u00e1\u017eka a odvod dan\u011b z p\u0159\u00edjmu zam\u011bstnanc\u016f a jednatel\u016f podle \u00a7 38 EStG.<\/li><li>Sr\u00e1\u017eka a odvod dan\u011b z kapit\u00e1lov\u00fdch v\u00fdnos\u016f z v\u00fdplat v souladu s \u00a7 43 EStG.<\/li><li>Zaji\u0161t\u011bn\u00ed podm\u00ednek tr\u017en\u00edho odstupu pro transakce se sp\u0159\u00edzn\u011bn\u00fdmi stranami, aby se zabr\u00e1nilo skryt\u00e9mu rozd\u011blov\u00e1n\u00ed zisku v souladu s \u00a7 8 KStG.<\/li><li>Dodr\u017eov\u00e1n\u00ed dokumentace o p\u0159evodn\u00edch cen\u00e1ch v souladu s odd\u00edlem 1 AStG, je-li to relevantn\u00ed.<\/li><li>Poskytnut\u00ed potvrzen\u00ed o sr\u00e1\u017ece dan\u011b podle \u00a7 45a EStG.<\/li><\/ul><p>V p\u0159\u00edpad\u011b pot\u0159eby se m\u016f\u017ee \u0159editel poradit s da\u0148ov\u00fdmi poradci. V r\u00e1mci LkSG je t\u0159eba zohlednit da\u0148ov\u00e9 aspekty dodavatelsk\u00fdch transakc\u00ed, zejm\u00e9na sr\u00e1\u017eku dan\u011b podle \u00a7 50a z\u00e1kona o dani z p\u0159\u00edjm\u016f (EStG) p\u0159i platb\u00e1ch zahrani\u010dn\u00edm dodavatel\u016fm.<\/p><p>\u00a0<\/p><h4>Integrace r\u00e1mce shody<\/h4><p>Gener\u00e1ln\u00ed \u0159editel je odpov\u011bdn\u00fd za prov\u00e1d\u011bn\u00ed r\u00e1mce shody v souladu s odd\u00edlem 4 LkSG, kter\u00fd zahrnuje n\u00e1sleduj\u00edc\u00ed:<\/p><ul><li>Sledov\u00e1n\u00ed ro\u010dn\u00ed anal\u00fdzy rizik v souladu s \u00a7 5 LkSG.<\/li><li>Prov\u00e1d\u011bn\u00ed preventivn\u00edch a n\u00e1pravn\u00fdch opat\u0159en\u00ed podle \u00a7 6 LkSG.<\/li><li>Zaveden\u00ed postupu pro pod\u00e1v\u00e1n\u00ed st\u00ed\u017enost\u00ed v souladu s \u00a7 8 LkSG.<\/li><li>Pravideln\u00e9 pod\u00e1v\u00e1n\u00ed zpr\u00e1v podle \u00a7 10 LkSG.<\/li><\/ul><p>Zaji\u0161\u0165uje dodr\u017eov\u00e1n\u00ed etick\u00fdch norem, aby se zabr\u00e1nilo nucen\u00e9 pr\u00e1ci, d\u011btsk\u00e9 pr\u00e1ci, diskriminaci a ni\u010den\u00ed \u017eivotn\u00edho prost\u0159ed\u00ed.<\/p><p>\u00a0<\/p><h2>II Slo\u017een\u00ed spr\u00e1vn\u00ed rady<\/h2><p>Veden\u00ed tvo\u0159\u00ed \u0159editel, kter\u00fd je jmenov\u00e1n v souladu s \u00a7 37 GmbHG. Jedn\u00e1 nez\u00e1visle a objektivn\u011b, bez v\u00fdznamn\u00fdch osobn\u00edch nebo obchodn\u00edch vztah\u016f, kter\u00e9 by mohly ohrozit jeho nez\u00e1vislost.<\/p><p>\u00a0<\/p><h4>Integrace r\u00e1mce shody<\/h4><p>P\u0159i v\u00fdb\u011brov\u00e9m \u0159\u00edzen\u00ed je kladen zvl\u00e1\u0161tn\u00ed d\u016fraz na znalost dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, zejm\u00e9na s ohledem na lidsk\u00e1 pr\u00e1va a environment\u00e1ln\u00ed normy v souladu s \u00a7 4 LkSG. Gener\u00e1ln\u00ed \u0159editel mus\u00ed \u00fa\u010dinn\u011b uplat\u0148ovat r\u00e1mec compliance a kontrolovat dodavatele z hlediska etick\u00fdch norem v souladu s odd\u00edlem 6 LkSG.<\/p><p>\u00a0<\/p><h2>III Jmenov\u00e1n\u00ed spr\u00e1vn\u00ed rady<\/h2><h4>V\u00fdb\u011br gener\u00e1ln\u00edho \u0159editele<\/h4><p>Jednatele jmenuje valn\u00e1 hromada v souladu s \u00a7 37 GmbHG, p\u0159\u00edpadn\u011b na doporu\u010den\u00ed v\u00fdboru pro jmenov\u00e1n\u00ed. P\u0159\u00edslu\u0161n\u00e1 kvalifikace zahrnuje:<\/p><ul><li>Z\u00e1vazek v\u016f\u010di z\u00e1jm\u016fm akcion\u00e1\u0159\u016f,<\/li><li>Znalost odv\u011btv\u00ed (nemovitosti, platebn\u00ed styk, stavba jachet, letectv\u00ed, obchod, fiduci\u00e1rn\u00ed slu\u017eby),<\/li><li>V\u016fd\u010d\u00ed schopnosti, etika a bez\u00fahonnost,<\/li><li>Zku\u0161enosti v oblasti \u0159\u00edzen\u00ed rizik, financ\u00ed a pr\u00e1va,<\/li><li>Znalost \u00fa\u010detnictv\u00ed podle \u00a7 242 a n\u00e1sl. HGB,<\/li><li>Dodr\u017eov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159edpis\u016f podle EStG.<\/li><\/ul><p>\u00a0<\/p><h4>Integrace r\u00e1mce shody<\/h4><p>Po\u017eaduj\u00ed se zku\u0161enosti se zav\u00e1d\u011bn\u00edm syst\u00e9m\u016f shody, zejm\u00e9na s anal\u00fdzou rizik podle odd\u00edlu 5 LkSG a s audity dodavatel\u016f podle odd\u00edlu 6 LkSG. Diverzita je podporov\u00e1na.<\/p><p>\u00a0<\/p><h4>gener\u00e1ln\u00ed \u0159editel v p\u0159\u00edpad\u011b zm\u011bny jeho funkce<\/h4><p>V p\u0159\u00edpad\u011b odchodu do d\u016fchodu nebo zm\u011bny funkce p\u0159ezkoum\u00e1 valn\u00e1 hromada vhodnost jeho \u010dinnosti. Zm\u011bny mus\u00ed b\u00fdt neprodlen\u011b ozn\u00e1meny.<\/p><p>\u00a0<\/p><h2>IV. Kodex chov\u00e1n\u00ed a etiky v podnik\u00e1n\u00ed<\/h2><p>Gener\u00e1ln\u00ed \u0159editel a zam\u011bstnanci dodr\u017euj\u00ed kodex chov\u00e1n\u00ed, kter\u00fd podporuje etiku, integritu a pr\u00e1vn\u00ed p\u0159edpisy. V souladu s \u00a7 43 GmbHG vykon\u00e1v\u00e1 gener\u00e1ln\u00ed \u0159editel p\u00e9\u010di \u0159\u00e1dn\u00e9ho hospod\u00e1\u0159e.<\/p><h4>Integrace r\u00e1mce shody<\/h4><p>Kodex chov\u00e1n\u00ed vych\u00e1z\u00ed z Deklarace z\u00e1sad podle \u00a7 4 LkSG a vy\u017eaduje dodr\u017eov\u00e1n\u00ed lidsk\u00fdch pr\u00e1v a environment\u00e1ln\u00edch standard\u016f. Dodavatel\u00e9 mus\u00ed dodr\u017eovat odpov\u00eddaj\u00edc\u00ed kodex.<\/p><p>\u00a0<\/p><h2>V. V\u00fdkonnost a n\u00e1stupnictv\u00ed spr\u00e1vn\u00ed rady; odm\u011b\u0148ov\u00e1n\u00ed<\/h2><p>\u00a0<\/p><h4>V\u00fdkonnost a n\u00e1stupnictv\u00ed<\/h4><p>Sch\u016fze spole\u010dn\u00edk\u016f pravideln\u011b hodnot\u00ed v\u00fdkonnost gener\u00e1ln\u00edho \u0159editele a ka\u017edoro\u010dn\u011b pl\u00e1nuje jeho n\u00e1stupnictv\u00ed.<\/p><p>\u00a0<\/p><p><strong>Integrace r\u00e1mce shody<\/strong><\/p><p>Hodnocen\u00ed v\u00fdkonnosti hodnot\u00ed prov\u00e1d\u011bn\u00ed r\u00e1mce pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, zejm\u00e9na minimalizaci rizik podle odd\u00edlu 5 LkSG a vy\u0159izov\u00e1n\u00ed st\u00ed\u017enost\u00ed podle odd\u00edlu 8 LkSG.<\/p><p>\u00a0<\/p><h4>Odm\u011b\u0148ov\u00e1n\u00ed veden\u00ed<\/h4><p>Odm\u011b\u0148ov\u00e1n\u00ed je stanoveno v souladu s \u00a7 38 GmbHG, je zalo\u017eeno na v\u00fdkonnosti a tr\u017en\u00edch standardech a podporuje dlouhodob\u00e9 vytv\u00e1\u0159en\u00ed hodnoty a dodr\u017eov\u00e1n\u00ed LkSG. Spl\u0148uje da\u0148ov\u00e9 po\u017eadavky v souladu s \u00a7 38 EStG.<\/p><h2>\u00a0<\/h2><h2>VI Zased\u00e1n\u00ed spr\u00e1vn\u00ed rady<\/h2><p>\u0158editel se nesch\u00e1z\u00ed na pravideln\u00fdch sch\u016fzk\u00e1ch. Pravideln\u011b se v\u0161ak setk\u00e1v\u00e1 s valnou hromadou spole\u010dn\u00edk\u016f v souladu s \u00a7 242 obchodn\u00edho z\u00e1kon\u00edku.<\/p><h4>\u00a0<\/h4><h4>Integrace r\u00e1mce shody<\/h4><p>Ot\u00e1zky dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, v\u010detn\u011b rizik a st\u00ed\u017enost\u00ed v souladu s \u00a7 8 LkSG, jsou pravideln\u00fdmi body programu.<\/p><h2>\u00a0<\/h2><h2>VII V\u00fdbory<\/h2><p>V\u00fdbory, jako je v\u00fdbor pro audit nebo v\u00fdbor pro jmenov\u00e1n\u00ed, mohou b\u00fdt z\u0159\u00edzeny v souladu s \u00a7 47 GmbHG.<\/p><h4>\u00a0<\/h4><h4>Integrace r\u00e1mce shody<\/h4><p>Doporu\u010duje se z\u0159\u00eddit v\u00fdbor pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, kter\u00fd bude sledovat r\u00e1mec v souladu s odd\u00edlem 5 LkSG a odd\u00edlem 8 LkSG.<\/p><h2>\u00a0<\/h2><h2>VIII Komunikace s akcion\u00e1\u0159i<\/h2><p>Akcion\u00e1\u0159i mohou kontaktovat gener\u00e1ln\u00edho \u0159editele e-mailem (<a href=\"mailto:info@legier-beteiligungs.de\" target=\"_blank\" rel=\"noopener noreferrer\">info@legier-beteiligungs.de<\/a>) nebo dopisem (Kurfurstendamm 14, DE 10719 Berlin). Poskytuje informace v souladu s \u00a7 51a GmbHG. V p\u0159\u00edpad\u011b v\u00fdplat se sr\u00e1\u017eej\u00ed dan\u011b podle \u00a7 43 EStG a poskytuj\u00ed se potvrzen\u00ed podle \u00a7 45a EStG.<\/p><h4>\u00a0<\/h4><h4>Integrace r\u00e1mce shody<\/h4><p>Komunikace zahrnuje st\u00ed\u017enosti v souladu s odd\u00edlem 8 LkSG a audity shody.<\/p><h2>\u00a0<\/h2><h2>IX. Jmenov\u00e1n\u00ed a odstoupen\u00ed gener\u00e1ln\u00edho \u0159editele<\/h2><p>\u0158editel je jmenov\u00e1n v souladu s \u00a7 38 GmbHG a v p\u0159\u00edpad\u011b poru\u0161en\u00ed povinnost\u00ed m\u016f\u017ee b\u00fdt odvol\u00e1n.<\/p><p>\u00a0<\/p><h4>Integrace r\u00e1mce shody<\/h4><p>Dodr\u017eov\u00e1n\u00ed r\u00e1mce pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f podle odd\u00edlu 4 LkSG je krit\u00e9riem pro jmenov\u00e1n\u00ed a setrv\u00e1n\u00ed ve funkci.<\/p><p>\u00a0<\/p><h2>X. \u00da\u010detnictv\u00ed a transparentnost<\/h2><p>Spole\u010dnost dodr\u017euje p\u0159edpisy o veden\u00ed \u00fa\u010detnictv\u00ed (\u00a7 238 obchodn\u00edho z\u00e1kon\u00edku) a \u00fa\u010detnictv\u00ed (\u00a7 242 obchodn\u00edho z\u00e1kon\u00edku). Ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka podle \u00a7 264 obchodn\u00edho z\u00e1kon\u00edku je zve\u0159ejn\u011bna v souladu s \u00a7 325 obchodn\u00edho z\u00e1kon\u00edku. Da\u0148ov\u00e9 \u00fapravy jsou prov\u00e1d\u011bny v souladu s \u00a7 5 EStG, od\u010ditateln\u00e9 n\u00e1klady v souladu s \u00a7 4 EStG.<\/p><h4>\u00a0<\/h4><h4>Integrace r\u00e1mce shody<\/h4><p>V\u00fdro\u010dn\u00ed zpr\u00e1va obsahuje informace o dodr\u017eov\u00e1n\u00ed LkSG v souladu s \u00a7 10 LkSG.<\/p><p>\u00a0<\/p><p><strong>Z\u00e1v\u011bre\u010dn\u00e9 pozn\u00e1mky<\/strong><\/p><p>Tyto pokyny podporuj\u00ed odpov\u011bdnou spr\u00e1vu a \u0159\u00edzen\u00ed spole\u010dnost\u00ed, kter\u00e1 chr\u00e1n\u00ed z\u00e1jmy akcion\u00e1\u0159\u016f a zaji\u0161\u0165uje etick\u00e9 chov\u00e1n\u00ed prost\u0159ednictv\u00edm r\u00e1mc\u016f pro dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f a dodr\u017eov\u00e1n\u00ed da\u0148ov\u00fdch p\u0159edpis\u016f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Leitlinien zu wichtigen Fragen der Corporate Governance \u00a0 Einleitung ScandicEstate, ScandicPay, ScandicYachts, ScandicFly, ScandicTrade und Scandic Group sind Marken im Verbund der LEGIER Beteiligungs mbH, einer deutschen Gesellschaft mit beschr\u00e4nkter Haftung mit Sitz am Kurfurstendamm 14, DE 10719 Berlin (Bundesrepublik Deutschland). Die nachstehenden Leitlinien stellen eine verantwortungsvolle, transparente und gesetzeskonforme Unternehmensf\u00fchrung sicher. Sie ber\u00fccksichtigen die [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-754","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/pages\/754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/comments?post=754"}],"version-history":[{"count":17,"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/pages\/754\/revisions"}],"predecessor-version":[{"id":1802,"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/pages\/754\/revisions\/1802"}],"wp:attachment":[{"href":"https:\/\/legiergroup.info\/cs\/wp-json\/wp\/v2\/media?parent=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}