Financial Assistance Prohibition in Stock Corporation Law – Merely an Anti-Avoidance Rule or an Independent Meaning in the System of Capital Maintenance?

The author critically discusses the position of the Slovenian domestic law theory and part of the case law that the purpose of the financial assistance prohibition provided by Articles 248(1) and 248(2) of the Slovenian Companies Act (ZGD-1) is to prevent the avoidance of restrictions concerning the acquisition of own shares.