|
|
Bill of exchange as a securing instrument
Rychlý, Matěj ; Horáček, Vít (advisor) ; Zahradníčková, Marie (referee)
A bill of exchange was historically used for payment purposes. However, over time it was figured out that it can designate as a securing instrument. Such a usage of a bill of exchange brings as well a series of theoretical and practical confusions. Therefore, one of the main aims of this thesis is to analyze a securing bill of exchange and examine and describe the different attributes and specifics that bind to it. Another main aim of this thesis is securing bill of exchange to be compared with another hedging instruments which are provided by civil law, such as the pledge and the suretyship. Because of this comparison it is easier to show if the bill of exchange is an appropriate securing instrument, and what are its strengths and weaknesses. As a working method is using analysis and comparison. The thesis is divided into nine chapters. The first chapter sets out the aims and the direction which the thesis will take and further outline of the content of each chapter. The second chapter deals with the general definition of a bill of exchange, lists the types of a bill of exchange that exist. It also defines the functions of a bill of exchange, where these functions are meant a tender, payment tool or securing instrument. The third chapter describes the essence of a securing bill of exchange, which...
|
|
|
Statutory liability of members and other persons for debts of business corporations (including supranational corporations)
Trojan, Ivo ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
86 Abstract Statutory liability of members and other persons for debts of business corporations (including supranational corporations) The thesis aims to introduce the economic rationale behind the legal concept of limited liability, including the risks for creditors attached thereto, and to analyse the legal instruments designed to remedy the impacts of its misuse or abuse. Accordingly, this thesis attempts to point to the shortcomings of the current legal framework and to offer a solution thereto. For this purpose the author uses the traditional methods of legal interpretation and draws upon the laws of the United Kingdom, which inspired the authors of the Czech Corporations Act 2012 in many respects. After the opening chapter, which introduces the current legal framework for limited liability of shareholders and defines legal relations of company's agents towards third persons, the historic development of limited liability in the United Kingdom will be outlined in the second chapter. The introduction of limited liability in 19th Century was accompanied by intense society-wide debate, the findings of which will help to understand the limited liability in its wider context and will form the ground for the following assessment of its benefits and risks for creditors of limited liability companies. Third...
|
|
|
Institute of Several and Joint Liability for Value Added Tax
Sejkora, Tomáš ; Kohajda, Michael (advisor) ; Boháč, Radim (referee)
Diploma Thesis Abstract This diploma thesis is focused on the several and joint liability institute as the main securing VAT institute (instrument) with its own legislation in the Czech VAT Act. This thesis should be a comprehensive analysis of the matter of the several and joint liability in the tax process and should provide an alternative view of some of Czech tax doctrinal conclusions. The introductory part of this thesis is devoted to the particular several and joint liability issues arising from the confrontation between private and public branches of law. The author considers the judicial praxis of awarding the subject of the several and joint liability by recourse wrong. This recourse is derived from the unjust enrichment institute by the Czech Supreme Court. The problem is seen by the author in the fact, that the subject of the joint and several liability does his own legal duty and does not fulfil someone else obligation. Then follows the section about the general legislation of the tax joint and several liability. This tax legislation notably regulates status of the tax subject of the several and joint liability in the tax process and the rest of this legislation should be applied on VAT several and joint liability due to the subsidiarity principle. The main section about the individual subject...
|
|
|
Secondary liability and disqualification of a member of the board of a limited company as consequences of his breach of the duty to avert imminent damage
Novák, Vojtěch ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
The aim of this thesis is to analyse the directors disqualification provisions (SS.63-67 BCA) and wrongful trading provisions (S.68 BCA) and to provide their comparison in the light of British model regulation. First chapter is introductory and provides a brief introduction into the topic. Second chapter deals with the law & economics aspects of the regulation. More specifically it introduces various stakeholders in company and their interests and incentives. Third chapter focuses on the relationship between the director and the company. Further attention is paid to the managerial contract, the duty to avoid insolvent liquidation, the duty of care and the business judgement rule. Fourth chapter deals with the director's liability towards the company. Fifth chapter relates to the directors disqualification. In this chapter grounds for disqualification are dealt with as well as temporal, personal and territorial reach of the directors disqualification. Further attention is paid to the consequences of disqualification and consequences of a breach of the disqualification order. Sixth chapter looks at Company Directors Disqualification Act and finds similarities and differences in both regulations. Seventh chapter looks at the wrongful trading provisions contained in the BCA. Adequate attention is...
|
|
|
Suretyship and financial guarantee
Kašparová, Michaela ; Dvořák, Jan (advisor) ; Elischer, David (referee)
Suretyship and financial guarantee - abstract As a topic of my Thesis I chose two civil and earlier also business law institutes Suretyship and Financial guarantee. I have analyzed the actual meaning of the debt security and its legal instruments in first part of my paper. There was a significant change in the Czech legal order since the new civil code came into power. Before the change, the institute of Suretyship was referred to in the "old" civil code Law no. 40/1960 Coll. for civil right purposes and in business code Law no. 513/1991 Coll. for business law purposes. After the recodification of private law, all legal obligations are now jointly in the "new" civil code Law no. 89/2012 Coll. The second part of my paper was dedicated to an analysis of this change and its impact. I went thru the effective legal treatment of the debt security, explained the effective debt security legal system in the civil code (analyzed the general provisions joint for all security institutes) in the next chapter. Furthemore, I dealt with the first of the security institutes being the topic - suretyship. First, I explained the meaning historical evolution since the Roman law, thru middle age, Austria-Hungary and the last century till today. Afterwards I dealt with the basics of suretyship, focused on the main differences...
|
|
|
The Consumer Loan Contract and its Securing by Suretyship
Janebová, Lucie ; Liška, Petr (advisor) ; Elek, Štefan (referee)
The Consumer Loan Contract and its Securing by Suretyship As is self-evident from the title of the thesis, the subject matter of the thesis is the analysis of the concept of consumer credit and the securing thereof through suretyship. The starting point of the thesis was the newly-adopted Consumer Credit Act, which came into force on 1 January 2012. The aim of this thesis is to acquaint its readers with the relevant legislation, point out its shortcomings, and analyse the concept of suretyship as the most typical instrument used to secure consumer credit obligations, thus giving the reader a full picture of these legal concepts. The thesis is divided into nine chapters. The first chapter describes a contractual relationship under the credit contract, which is governed by legal regulations similar to those governing a consumer credit contract or a loan contract. This chapter analyses the essential terms of a credit contract, its origination and termination. Also analysed are the differences between a credit contract and a loan contract under the Civil Code. The second chapter describes the history of the consumer credit concept, in both domestic and European contexts. Particular emphasis is given to the individual directives of the European Community, currently the European Union, since they are of...
|
|
|
Liability for value added tax
LACINOVÁ, Anita
In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
|
|
|
Receivables at a Corporate Enterprise
Lečbychová, Vendula ; ing.Božena Okénková (referee) ; Fedorová, Anna (advisor)
My bachelor’s thesis deals with the topic of receivables from business relations. Based on the facts found out by the analysis of receivables in the chosen business organization, I recommended measures that might make receivables management system more effective. To ensure accurate records of receivables after due date in accounting books, I designed a suitable mode of creation of rectifying items for the business organisation.
|
|
|
Security Institutes of Civil Law
MARÝŠKOVÁ, Nikola
This Bachelor´s Thesis has focused on the topic of "Security Institutes of Civil Law" and deals with security institutes like a contractual fine, surety, lien and securing bill of exchange. This work is devided into chapters and sub-chapters. After the introduction there is a literature search, that contains the characterization of the contractual legal relationship and the definition of the basic concepts of the law of contract. In the second part of the literature search there are selected security institutes, that are used in the Czech law. Individual sub-chapters of the comparative part are devoted to comparing of security institutes mentioned in the literature search from the standpoint of the legislation in effect prior to 1.1.2014, and from that date. The practical part continues these problems. Here we can find the process of the accounting of contractual penalties and interest rates for late payment. This chapter also deals with the definition of bills of exchanges from the standpoint of accountancy their accounting and writing own bills and someone else's bills.
|
|
|
The liability and the guarantee for the acting of enterpreneurs
TVRDÍKOVÁ, Šárka
The aim of this thesis is to give an interpretation on the responsibility and liability of the statutory bodies of the company, as the statutory body presents a series of rights and obligations, the omission or improper performance can have on society and individuals far-reaching consequences. The thesis contains an analysis of the Act No. 418/2011 Coll. the criminal liability of legal persons and proceedings against them, defining the type of criminal liability of legal persons in Europe and comparison of Czech and Slovak legislation. At the conclusion are included proposals de lege designed law relating to the provisions of Act No. 418/2011 Coll.
|
guest ::
