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Insolvency crimes
Bernardova, Vendula ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
As it is evident from the theme of bachelor thesis, it deals with insolvency crimes. The aim of this thesis is to create a unified overview of selected insolvency crimes and also provide an explanation of basic concepts of criminal and bankruptcy law. The thesis is divided into six chapters. The first five chapters are devoted to the basics of the criminal law, for example what the crime is, which charakteristics it has, etc. The final chapter discusses the mere insolvency crimes.
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Insolvency proceedings from the viewpoint of a creditor
Šimáková, Barbora ; Novák, Miloš (advisor) ; Vagaský, Radoslav (referee)
This thesis first describes the insolvency proceedings in general, explains basic concepts, describes the different stages of insolvency proceedings and introduces the reader to the entitiesin the insolvency process. It also explains what is a bankruptcy and presents possible ways of solving it. The current situation in relation to insolvency proceedings is shown based on the basic statistics. In the next section, the thesis is focused on the classification of debts and the possibility of creditors to submit their claims in an insolvency proceeding. It also deals with special cases that may occur. The final part of the thesis describes an example application of claims in practise, incl. complications that the creditor must solve.
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Dissolution of a company
Murauyova, Hanna ; Smrčka, Luboš (advisor) ; Schönfeld, Jaroslav (referee)
The topic of the bachelor's thesis is the dissolution of a company. The main aim of the thesis is the evaluation of the use of the Insolvency act No 182/2006 Coll., about bankruptcy and the ways of its solution. In the bachelor's thesis I'm going to concentrate on the final stage of the life of the company -- its demise and dissolution. In the theoretical part I describe all stages of the life of the company, its crisis and redevelopment, insolvency proceedings, their stages and subjects. In the theoretical part I also describe the ways of solution bankruptcy. The aim of the practical part is to describe the evaluation of the insolvency proceedings of the Odevni podnik Prostejov, a.s. In the practical part I also describe the possible reasons of the problem, its solution and the present situation in the company. In conclusion I evaluate the use of the Insolvency act on the basis of the insolvency proceedings of the Odevni podnik Prostejov, a.s
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Insolvency resolution methods of natural persons in Czech republic
Šabatka, Jiří ; Smrčka, Luboš (advisor) ; Filip, Hynek (referee)
This bachelor thesis presents and describes insolvency resolution methods of natural persons according to actual Czech insolvency act. In connection with a significant increase of initiated insolvency proceedings in last three years is this thesis focused on extremely indebted households. First part deals with basic concepts and phases of whole proceeding. In second part reader discovers particular resolution methods, which are well known bankruptcy leading to liquidation and new institute of personal bankruptcy. These chapters clearly define differences, positives and negatives connected with each resolution method. Last part refers to specific advantage for debtors, which comes with personal bankruptcy. The analysis, necessary for creating this part, is based on real data from insolvency register.
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Debt collection from the economic point of view
Klofáč, Michal ; Moravec, Tomáš (advisor) ; Patočka, Radim (referee)
The thesis deals with the issues of debt collection from the creditor's point of view. It first introduces the main concepts and specifies select principles which can increase the probability of not having to collect the debt in the first place. The key part of the thesis then covers the introduction of various methods of debt collection along with the analysis of their effectiveness for the creditor. Because of the highly individual nature of every debt, the final part of the thesis includes a brief guideline for different situations as well as several model examples and general principles which the creditor should adhere to when collecting problematic debt.
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Oddlužení jako způsob řešení úpadku
Minaříková, Petra ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
The Bachelor's thesis deals with the discharge of debts of a natural person which is governed by the Act No.182/2006 Coll., on Insolvency and Methods of Resolution (the Insolvency Act) and that came into force on January 1st 2008. The aim of this thesis is to provide a fundamental analysis of this non-eliminative method of resolving insolvency and the underlying issues are illustrated by the rulings of the high courts and the Supreme Court of the Czech Republic. The last chapter is devoted to the collective debt relief of the husband and wife, whose bankruptcy estate belongs to community property; this issue is practically created by the practice of the insolvency courts, because the Insolvency Act does not introduce it.
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The Course of Insolvency Proceedings in the Czech Republic
Bartošová, Petra ; Randáková, Monika (advisor) ; Roubíčková, Jaroslava (referee)
The main topic of this thesis is the course of insolvency proceedings pending under Insolvency Act and the aim is to compare the actual ongoing insolvency proceedings in practice with the theory. In the beginning of thesis are defined the basic terms which can be appeared during the insolvency proceedings. Subsequently, there is theoretically demonstrated the course of insolvency proceedings from the start through the decision on bankruptcy to the ways of resolving insolvency. The following section discusses the economic impacts of the debtor and his creditors. The aim of practical part is demonstrating the application of insolvency law in practice using by the real insolvency proceedings with EQUUS Company Ltd.
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Difficulties of enterprises and their solutions (comparison of French and Czech legislation)
Hudáková, Jana ; Švarc, Zbyněk (advisor) ; Hásová, Jiřina (referee)
Difficulties of enterprises constitute negative phenomenon in society. They occur so often that both French and Czech legislator decided to regulate them by adoption of relevant legal provisions that offer particular ways of solution of debtor's bankruptcy. Bankruptcy law, term generally denoting this legal area, passed through "rich" historical development, what reflects in its legal, economic and social framework. Thesis is divided into four parts. The first one briefly defines difficulties of enterprises. The second one deals with different ways of solution of debtor's bankruptcy in French law, introduces principal changes that were made by the latest amendments from the area of bankruptcy law and by means of attached statistics illustrates number of bankruptcies and ways of their "treatment" in France. The third part deals with Czech insolvency law and underlines changes introduced by the new law of bankruptcy and ways of its solution that entirely replaced previous "law about bankruptcy and settlement". The last part summarizes findings of my thesis, proposes eventual ways of mutual inspiration derived from French or Czech bankruptcy law, deals with reflections de lege ferenda and outlines some terminological problems.
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Claims and income tax
BENDOVÁ, Markéta
Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.
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