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Insolvency practitioner in case of resolution of the debtor's insolvency by bankruptcy
Hriníková, Eliška ; Smolík, Petr (advisor) ; Winterová, Alena (referee)
The purpose of insolvency proceedings in case of bankruptcy is to find out registered proof of dept and its subsequent relative satisfaction from the proceeds of the realization of estate. The main activities of the insolvency practitioner in the performance of his function is to review the filed claims of creditors, the findings of the estate and its subsequent inventory, management and sale. Position of the insolvency practitioner in the insolvency proceedings is a complicated issue, which is in our legal environment little discussed by legal theorists and it is necessary in many cases work solely on the insolvency practice. The aim of the thesis is to evaluate the current legislation regarding the insolvency practitioner and his role in insolvency proceedings with respect to the professional literature, the applicable legislation and case law. The thesis also shows the complexity of the position of the insolvency practitioner. At the beginning of the second chapter is given a definition of procedural subjects in insolvency proceedings and theoretical understanding of the function of the insolvency practitioner. The second chapter describes the particular position of the insolvency practitioner, on the basis of its relations with other procedural subjects. The third chapter specifies the basic...
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Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
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Corporate reorganization under the US bankruptcy laws and accounting standards
Sobotová, Dana ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.
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The quality of insolvency law in the market economy of the Czech Republic
FOLVARČÍKOVÁ, Nikola
The topic of this thesis is the quality of insolvency law in the market economy of the Czech Republic. The aim of the thesis is outlining the course of the insolvency proceedings and introducing basic ways of resolving bankruptcy of a debtor, which means declaring bankruptcy, the discharge of the debt and reorganization. The work focuses in more detail on problems of the discharge of the debt. The main aim of this work is calculating an average amount of satisfaction of unsecured creditors in case of resolving bankruptcy by declaring bankruptcy, reorganization, or the discharge of the debt on the ground of data from the insolvency register which is accessible to the public. There were used samples of proceedings at the Regional court in České Budějovice (hereinafter referred to as "the Regional court in ČB"). The data were subsequently compared with an amount of satisfaction according to statistics. The representative sample consists of the finished insolvency proceedings in the first trimester of years 2011 2015 at the Regional court in ČB.
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Insolvency crimes
Kňourková, Ivana ; Moravec, Tomáš (advisor) ; Kostelanský, Ludvík (referee)
This thesis deals with insolvency crimes. The aim of this thesis is to evaluate the adequacy of the legal provisions of the Criminal Code. Examined criterion is to confirm or refute the hypothesis that the criminal law should be used as a tool to sanction very serious crimes. The work is divided into four chapters. The first chapter describes the basic concepts of substantive criminal law. The second chapter focuses on the interpretation of terms related to insolvency crimes. The third chapter deals with individual bankruptcy crimes. The fourth chapter deals with bankruptcy crime committed on the territory of the Czech Republic, the end of the chapter is devoted to the evaluation of the adequacy of the legislation.
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Bankruptcy as a form of insolvency solution with a practical example of company Z plus M TRADING Ltd
Tušková, Barbora ; Novák, Miloš (advisor) ; Drozen, František (referee)
The topic of this thesis is bankruptcy as a form of insolvency solution with a practical example of company Z plus M TRADING Ltd. The goal of the thesis is to describe the gist of bankruptcy proceedings and describe the changes in Czech insolvency law that took place with the introduction of the new Civil Code effective from 1 January 2014. The thesis is divided into six chapters. It provides information on history of insolvency, bankruptcy proceedings or provides statistics on insolvency proceedings. The gathered information is then applied to a specific example of a company in bankruptcy.
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Insolvency administrator
Marková, Jana ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
The bachelor thesis deals with the institute insolvency administrator. It consists of two parts (chapters), each chapter contains several subchapters. The first part deals with insolvency proceedings, namely bankruptcy and its solutions are also discussed principles of insolvency proceedings and also characterized procedural subjects. The second part is dedicated to the insolvency administrator - its establishment in functions, activities and responsibilities, accountability, and also the amount of remuneration and reimbursement of cash expenses due to him. Space is also given to other types of administrators. Conclusion reflects the activity and the need of person of administrator and express an opinion on the remuneration.
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Insolvency practitioner – assets recognition and the realization of assets
Němeček, Lukáš ; Moravec, Tomáš (advisor) ; Valenta, Petr (referee)
The bachelor thesis is focused on the two main activities of an insolvency practitioner. First activity is called recognition of assets. In this part is defined what a recognition of assets contains. The following part describes the process of debtor's recognition of assets which conforms to the determined procedures. These steps lead to the result of the insolvency practitioner's activities -- an inventory of assets. The second activity of the insolvency practitioner is a realization of assets. This part describes a procedure which leads to the creditors satisfaction. The insolvency practitioner claims an appropriate reward for his work. The meaning of this thesis is to make proposals which could lead to more efficient activities of the insolvency practitioner and to the acceleration of insolvency proceedings process.
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Analysis of the causes and consequences of insolvency Saab
Galajdová, Mária ; Novák, Miloš (advisor) ; Drozen, František (referee)
The thesis is focused on the causes and consequences of default of Saab. The aim of this thesis is to define the long-term factors that contributed to insolvency and describe the process of insolvency proceedings in Sweden compared to Czech Republic. Definition of causes which brought company to default is based on analysis of the industry and car sales. Financial analysis and comprehensive evaluation enterprise models are used to assess the financial health of the company. The thesis contains also description of the expected development of the newly established company, which has become the successor of car manufacturer Saab.
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Way how to solve businessmans bankruptcy
PODROUŽKOVÁ, Lucie
The aim is to analyze the legislation means of resolving insolvency, creating a comprehensive business bankruptcies of the insolvency proceedings in bankruptcy reorganization on the basis of a practical example, including subsequent evaluation of the advantages and the low number of permitted reorganisation, and designing themes, de lege ferenda, namely guidelines, which would be appropriate to change the legislation.
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