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Assignment of receivable arising from business relation, bulk assignment, factoring
Mintora, Martin ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Assignment of a receivable arising from a business relation, bulk assignment, factoring The thesis deals with several selected questionable issues related to the assignment of a receivable arising from a business relation. I have chosen this theme because the Czech legal theory doesn't offer satisfactory answers to all of the questions that arise from this topic. The thesis seeks to analyse the selected issues and to offer reasonable solutions to the problems relating to the selected issues. The method of the thesis is based on a comprehensive analysis of the relevant Czech case law as well as the relevant literature. The realized legal conclusions are afterwards put into a broader context and critically evaluated. The thesis is composed of ten chapters. Chapter One defines aims of the thesis. Chapter Two is introductory and explains the basic concept of the assignment of a receivable under the Czech commercial law. Chapter Three contains a basic overview of the receivables which are generally assignable under the Czech commercial law including the assignment of future receivables. It also deals with the topic of another assignment of a future receivable before its origin which is in my opinion allowable. Chapter Four describes cases of prohibitions of an assignment of a receivable. The chapter is...
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Transaction dealing with claims from the perspective
Zítka, Luboš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...
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Law of secured transactions in judgments and bank practice
Housková, Zuzana ; Švestka, Jiří (advisor) ; Pohl, Tomáš (referee)
The thesis focuses on the practical aspects of securing bank receivables and establishment of a pledge over the receivables. The importance is given to the judgements of the Supreme Court of the Czech Republic. The core of the thesis is observing the different conclusions of the legal theory, judgments of the Supreme Court of the Czech Republic, academicians and specialists.
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Proposal for Debt Collection Improvement in the Enterprise
Hrbáčková, Kristýna ; Němeček, Božetěch (referee) ; Musilová, Helena (advisor)
This bachelor thesis is focusing on enforcement of overdue receivables. In theoretical part are explained terms connected with receivables ensuring and enforcement. There are also described different methods of enforcement receivables according to the Civil Procedure Code and Enforcement Regulations. In the analytical part are presented basic information about the company and present status of receivables and their analysis. The thesis includes suggestions for more efficient receivables enforcement.
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Analysis of Indemnity and Debt Collection in RS ELEKTRO, s. r. o.
Sladká, Lenka ; Němcová, Hana (referee) ; Musilová, Helena (advisor)
My bachelor’s thesis deals with problems of debt security and recovery. The theoretical part focuses on the debt creation, security, limitation and recovery. It also deals with accounting, tax and economic aspects of debt collection. The analytical part describes economical situation and current state of debt collection in the company RS ELEKTRO, s. r. o. The final part describes my proposals to improve current system of debt security and recovery.
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Analysis of Debt Collection Systems in the Business Entity VTM a.s.
Brodová, Zuzana ; Latinová, Kristýna (referee) ; Musilová, Helena (advisor)
This thesis deals with debt recovery among entrepreneurs. The rst part of the work is to explain the legal, accounting, tax and economic terms. Analytical part describes the monitoring of business entity in which it focuses on the problems associated with the recovery of debts and their existing solutions. The last part describes my proposed starting points, as the best and most ecient way to recover the debt, but also how it is already in the emergence of a well secured.
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Analysis and Streamlining the Debt Collection in PomocPro, a.s.
Křenková, Vendula ; Škodová, Eva (referee) ; Musilová, Helena (advisor)
The Bechelor thesis is focused on the issues of security and debt collection and analysis of the receivables´ current state in the business subject PomocPro, a.s. The theoretical part defines the basic concepts associated with the topic. The analytical part deals with the analysis of the current state of subject´s receivables and is based on the results, the optimal solution of the given problem is suggested. The work also includes concrete proposals for streamlining and improving the methods and procedures for enforcement and security claims.
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Receivables at a Corporate Enterprise
Staňková, Martina ; Chládková, Jana (referee) ; Fedorová, Anna (advisor)
The bachelor´s thesis focuses on problems connected with receivables at a corporate enterprise. On the basis of results of performed analysis in the selected company was proposed how correctly from the point of accountancy treat receivables after the period of maturity in such a way to the statement of account of the company provides an accurate and fair view about the accounting object and the financial situation of the company.
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