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The influence of recodification of private law to a limited liability company
Koláčková, Ivana ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.
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Accounting and tax consequences of the Business corporation act
Šindelář, Michal ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
The diploma thesis deals with the new legal regulation of trading companies. The aim is to present the legal regulation of trading companies and so to connect the Business corporation act with the accounting and tax regulations. The first part presents the basic aspects of the regulation of trading companies in the system of the new legal regulation. It deals with the mutual position of the new Civil code and the Business corporation act and occupies itself with the general reglation of legal persons, that applies to trading companies. This part is being followed with the presentation of general requirements of the Business corporation act. The second part analyses the personal companies, where the special attention is dedicated to deposit duty, that can be paid for by doing work. The last part presents the capital companies and the special attention is dedicated ty paying of prepayments on share on profit (dividends) in these companies. The thesis is completed with a lot of practical examples and diagrams.
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Legal status of shareholder pursuant to the Business Corporations Act
Zahradníček, Jaroslav ; Kříž, Radim (advisor) ; Pihera, Vlastimil (referee)
Shareholder is an essential part of a joint stock company. No joint stock company can exist without its shareholders. Although, due to the nature of a joint stock company shareholders are not entitled to direct exercise of executive functions in the company, they may influence the operation of the join-stock company using their shareholder's rights. In connection with participation in the company, shareholders have also other rights, in particular right to a profit share or to a liquidation share. Special rights are granted to a minority shareholders (or qualified shareholders), due to their weaker position in the company. In addition, shareholders must fulfill certain obligations towards the company, in particular to fulfill a contribution obligation and to behave loyally towards the company. The aim of this thesis is to describe in general all the rights and obligations of shareholders, i.e. to describe its legal status in the company pursuant to the Business Corporations Act. The Business Corporations Act is effective for a relatively short time (as of 1 January 2014) and though it is largely based on the repealed Commercial Code, the interpretation of certain provisions may raise more questions than answers. Therefore, this thesis also seeks to point out possible ambiguities of this new legislation and to offer a solution to them.
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The legal status of a board of directors’ member in a joint stock company after the recodification
Košařová, Dita ; Moravec, Tomáš (advisor) ; Andreisová, Lucie (referee)
New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
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Accounting and tax specifics of a limited company
Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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The impact of recodification of the civil and commercial code on the Czech accounting standards
Kašparová, Petra ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.
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Společnost s ručením omezeným po 1. 1. 2014
Badalíková, Michaela
This diploma thesis deals with new legislation of limited liability company from January 2014. At this diploma thesis is made comparison antecedent legislation and actual legislation of limited liability company, next comparison of conduct business of natural person and limited liability company and next comparison of establishment of limited liability company at Czech Republic and in the selected countries of the world.
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Zánik účasti společníka ve společnosti s ručením omezeným
Jirmásková, Lucie
Jirmásková, L., Termination of the partner participation in a Limited Liability Company. Bachelor thesis. Brno: Mendel University Brno, 2014. Bachelor thesis generally deals with Limited Liability Company, but mainly with the termination of a partner participation in the company. The work is di-vided into two parts, while the literature review describes the company Ltd. and its various ways of termination of a partner under the new legislation, the practical part focuses on the termination of a partner and the impact analyses of the selected company.
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Legal Position of the Statutory Body
POLÍVKOVÁ, Aneta
The topic of this bachelor thesis is aimed at the legislation of legal position of the statutory body, which brings a new civil code and a law of Business Corporations. This is a description of the relationship between business corporations and members of the statutory body, their rights, duties and responsibilities and comparison with previous legislation. The aim of the practical part is analyze awareness of business corporations of changes in legislation especially relating to the legal position of the statutory body.
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Podnikání ve formě evropské společnosti
Keprdová, Šárka
This bachelor thesis is focused on business in the form of European Company (Societas Europaea). Primarily the basic principles of European Company are described. This type of business entity is interesting because it is an international company based on European Union law. The thesis deals with a European Company analysis and compares it with a Czech joint-stock company, and eventually points out advantages and disadvantages of both of them. It also describes conditions and requirements regarding the establishing of European Company and explains requirements of each individual method of establishing European Company. This is followed by analysis of organizational, financial and ownership structure of European Company. This thesis includes theoretical basis with references to legal norms as well as an analysis with current data and a summary of when it is appropriate to give priority to European Company before the Czech joint-stock company.
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