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Legal regulations of liquidation of a company
Sadílek, Jan ; Zahradníčková, Marie (advisor) ; Josková, Lucie (referee)
Diploma thesis: Legal regulations of liquidation of a company Diploma candidate: Ing. Jan Sadílek Supervisor: JUDr. Marie Zahradníčková, CSc. Date: 22. 3. 2015 Abstrakt This thesis deals with the legal regulation of liquidation of a company in the context of the new legislation, which is effective from 1st January 2014. The previous legal regulation of liquidation was considered successful and was largely taken. The aim of this thesis is to describe the process of liquidation in the new legislation, subsequently find differences in both regulations and explain them, and finally remove interpretative ambiguities. The thesis consists, besides introduction and conclusion, of the five chapters. The first chapter deals with the legislation of liquidation, especially its development, which culminated in the adoption of the new Civil Code no. 89/2012 Coll. and the Business Corporations Act no. 90/2012 Coll. Dissolution of a company is a prerequisite of liquidation, except cases of court declaration of its invalidity. Hence the next chapter discusses ways of dissolution of a company, which include legal proceedings, public authority's decision, expiration term, and purpose achievement. The third chapter deals with the very purpose and process of the liquidation, as well as with monetization followed by separation...
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Liquidation of the limited liability company from the decision of the court
Vozár, Jan ; Patěk, Daniel (advisor) ; Eichlerová, Kateřina (referee)
Liquidation of the limited liability company from the decision of the court The theme which I have chosen for my thesis is the process surrounding a decision of the court to dissolve a private limited company by liquidation. I have chosen to focus only on private limited companies as I believe it is the most used entity for the purpose of incorporation in the Czech Republic. The purpose of my thesis is to analyse an area which is missing the attention of the public despite the fact that every year hundreds of companies by the Municipal Court in Prague are being dissolved in this way. The reason for my research is based on the current situation in the field of "judicial liquidations" where changes in the insolvency law and the undeveloped conception of the commercial register are contributing to an increasing number of so called "death companies". The thesis is composed of three main parts, each of them dealing with different aspects of the liquidation process. The first part is the introduction and defines the main issues in this field. I have provided a description of the phenomenon regarding the judicial liquidation system, setting it within the context of the continuing economic and financial crisis. I have given details of the causes which lead up to the liquidation of a company; these will...
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Liquidation of a company having insufficient assets
Steinbachová, Eva ; Josková, Lucie (advisor) ; Pelikán, Robert (referee)
Liquidation of a company having insufficient assets Abstract The diploma thesis primarily deals with situations in which a liquidated company with insufficient assets may find itself. It deals, among other subjects, with cases where the liquidator finds out during the liquidation process that the liquidated company is in bankruptcy or when any undistributed assets of the liquidated company appear after the end of the insolvency proceedings. The aim of the thesis was mainly to describe and critically analyze the legal regulation of the above-mentioned situations, focusing on the interconnectedness and the most significant differences between the process of liquidation and insolvency proceedings. The thesis also deals in more detail with the figures of liquidator and insolvency trustee, their rights and obligations and mutual cooperation within both proceedings or the simplified liquidation of a company with insufficient assets to cover the costs of insolvency proceedings. The author of the thesis tried to achieve the set intention mainly by a detailed analysis of legal regulations, academic writing and relevant case law. At the same time, the thesis deals with controversial and unclear provisions of effective legal regulation concerning the subject matter. The diploma thesis is divided into five structured...
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Protection of company's creditors during liquidation
Christelbauer, Jan ; Josková, Lucie (advisor) ; Pelikán, Robert (referee)
1 Protection of company's creditors during liquidation Abstract This diploma thesis deals with the protection of creditors, which the legal legislation provides them during liquidation. This issue remains important even after the recodification of private law, because new legislation has not removed all weaknesses in the protection of creditors. The thesis is divided into five chapters. Objective of these chapters is to cover most of the instruments that protect creditors throughout the liquidation process and after its ending. The first chapter is dedicated to the liquidator, who is the key person of the liquidation process. This chapter also involves a list of his rights and duties. That provides an overview of the protection of creditors during liquidation and the next parts of diploma thesis describe these rights and duties in detail. The second chapter delves into the instruments of protection which are associated with the beginning of liquidation. The third chapter deals with a protection of creditors during the whole process. In particular it deals with payment of the company's debts and includes the analysis of specific groups of creditors. Afterwards, effects of entry into the liquidations are described. The last part of the third chapter reflects documents which need to be drafted at the end of...
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Chosen juridical aspects of position debtor in insolvency proceedings
RUDOLFOVÁ, Vladimíra
The thesis consists of a brief introduction to this topic and of a theoretical and practical part. The theoretical part discusses general terms (part 2), i.e. subject-matter, failure, subject-matter and territorial jurisdiction, procedural entities, failure hearing and ruling, a debtor's insolvency petition as well as the individual ways of handling a debtor's failure. The part concerning the ways of handling failure through bankruptcy (part 3) discusses the effects of a bankruptcy declaration on in-progress proceedings, the monetarisation of assets, bankruptcy cancelation and the effects of a bankruptcy declaration on the community property of spouses. Part 4 discusses other ways of handling failure, i.e. reorganisation. This part includes court jurisprudence of problematic cases, which concerns the current legal regulations. Part 5 discusses the latest and currently most used way of handling a debtor's failure, i.e. debt relief. The practical part shows a debtor's accounting of a specific accounting case that concerns a debtor's failure through bankruptcy and contains an individual's debt relief petition and a debtor's (business company's) insolvency petition for bankruptcy declaration. The end of the thesis summarises this issue and points out the importance of having basic knowledge of this issue for individuals and legal entities.
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Rights and obligations of the liquidator
Pašková, Katarína ; Josková, Lucie (advisor) ; Patěk, Daniel (referee)
The topic of this thesis are rights and obligations of a liquidator. Specifically, there are compared rights and obligations of the liquidator appointed by the court and the liquidator appointed by the company. The topic is restricted to a limited liability company. The first part of the thesis analyses the conditions under which the liquidator is appointed by the company and the court. The main part of the thesis compares rights and obligations that these liquidators do not have in common, but also the rights and obligations that they share, but which differ significantly in their content and meaning. Firstly, the liquidator's right to resign is discussed. Subsequently, it is analysed how the liquidator identifies the company's assets, in particular the contact with the creditors and the right to request co-operation. A significant part of the thesis is devoted to the procedure of the liquidator in the event of bankruptcy of the company in a situation in which it is not possible to pay an advance on the costs of the insolvency proceedings. Furthermore, the liquidator's right to remuneration and the obligation to submit a final report on the liquidation process are discussed. In the conclusion, the main findings of the thesis are summarized.
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Bodies of limited companies in liquidation
Havelková, Lenka ; Josková, Lucie (advisor) ; Eichlerová, Kateřina (referee)
Bodies of limited companies in liquidation Abstract This diploma thesis shows the position of the liquidator and the relation with other bodies of the stock corporation in process of liquidation of the stock corporation (further referred as "company"). There is an ambiguous interpretation of current legal regulations about the liquidation of legal entities, liquidator itself and particularly terms of reference of company authorities in liquidation. There are also a lot of arguably legal question about this relation that is answered in this thesis. The purpose of this thesis is not a just definition of liquidator or valuation of problematic areas according to liquidator's position. The thesis is also targeted on the activity of liquidator inside and outside the company related to solving reciprocal relation between liquidator and authorities of the company. The thesis is using critical analysis method of existing law regulations and contemporary legislation, judgments, articles to solve controversial questions which have not been removed during recodification of civil law which united civil and commercial adaptation of liquidation of the company. During this recodification was also changed the mode of acquisition of competence of statutory authority by the liquidator of the company. The diploma thesis...
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Cancellation of a limited liability company with liquidation
Hradecká, Michaela ; Šindelář, Michal (advisor) ; Müllerová, Libuše (referee)
The subject of the bachelor thesis is the processing of the situation where the limited liability company is cancelled and its liquidation process is taking place. The thesis deals with the process of legal, accounting and tax liquidation. The beginning of the theoretical part explains the individual concepts related to liquidation, furthermore the differences between voluntary and involuntary abolition of the company. In the next parts, the thesis deals with individual steps in different aspects in chronological order. In the practical part, the fictitious company is voluntarily liquidated on the basis of the shareholders' decisions, and this liquidation is in practice carried out mainly from the accounting point of view.
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Rights and duties of a liquidator
Mráz, Vojtěch ; Josková, Lucie (advisor) ; Liška, Petr (referee)
The main objective of this thesis is to describe the issues of liquidation and the liquidator and to find possible solutions of the potential ambiguities of law interpretation. Author presents answers to set research questions about rights and duties of a liquidator and related institutes. The ambition of the work is not to create an exhaustive list of rights and duties of a liquidator but rather bring own inventiveness of the author on this issue. The work is partially focused on regulation of liquidation of capital companies. Author works with the relevant laws, commentaries and law cases relating to the topic. The thesis is divided into three parts that are devoted to individual examined institutes. The author brings different point of views on the topics through the opinions of relevant experts. The first chapter, entitled "Liquidation and a liquidator" describes the liquidator, the liquidation and its goal and purpose. It points out to the fact that the liquidator has remained as body of legal entity. In this context, the author relates a large number of rights, especially duties of a liquidator. Significant part of the thesis is devoted to the question of the possibility of filing a request for erasure of a legal person from the relevant register. The second chapter is devoted to the way of...
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