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Liquidation of Trading Companies and Legal Status of Liquidator
Kučera, Jan ; Nožička, Lukáš (referee) ; Musilová, Helena (advisor)
Work deals with the abolition of all types of companies and concentrates on liquidation. Work aims to analyze the possibility of termination of corporate insolvency, to pay attention to the possible potential pitfalls. Analytical section examines the progress of liquidation of a company from the perspective of a liquidator. The goal is a seamless implementation of the liquidation of the greatest benefits for shareholders.
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Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
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Analysis of Vehicle Damage after a Minor Car Accident
Psica, Lukáš ; Rábek, Vlastimil (referee) ; Vémola, Aleš (advisor)
The thesis deals with the analysis of small accidents. Its attention is focused on the estimated amount of money needed to repair a vehicle immediately after the accident and later on the real amount that is actually necessary to fix the vehicle. In practice, it often happens that an accident may seem minor at first glance. Only after dismantling of a damaged vehicle and its parts it is found that the damage is much greater than initially predicted. Attention is focused as well on constantly growing insurance frauds. Nowadays, there is no literature concerning this issue.
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Company liquidation and its risks
Hedbávný, Ondřej ; Jelínek, Zdeněk (referee) ; Mašterová, Lucie (advisor)
The aim of this report is company liquidation and her possible risks.The theoretical part of this dissertation deal with the general law business liquidation of the company, primarily focused on the legal status of the liquidator and his individual acts within the liquidation process.The analytical part analyse the course of liquidation of a particular company from the perspective of liquidator. The target is carry out problem-free liquidation with the greatest possible benefit for shareholders.
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Účetní a daňové aspekty zrušení obchodní korporace s likvidací
Čermáková, Adéla
The thesis focuses on accounting and tax aspects related to the dissolution of a business corporation with liquidation. The first part of this thesis describes the legal aspects of dissolution of a corporation with liquidation. It describes the acts necessary for a successful liquidation, and it also discusses the accounting and tax implications that we need to keep in mind and may encounter during the liquidation process. The next section describes the specific process of liquidating a limited company. For interest, the thesis also provides statistics on the number of liquidated companies in the Czech Republic.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Protection of creditors in the process of liquidation of a company
Moc, Jakub ; Josková, Lucie (advisor) ; Čech, Petr (referee)
in English The thesis deals with the protection of creditors during the liquidation of a company, under the new legislation, effective since 1st January 2014. Although the previous legislation was considered accurate and to a large extent has been adopted in the current regulation, there are some differences to the benefit and detriment of creditor protection, which I highlight in each chapter. The aim of my thesis is to analyze the most important elements of protecting creditors in the liquidation process and after its completion, gradually from the general, to those that provide protection to the creditors of the specific claims, such protection evaluate and highlight possible problems that can endanger the satisfaction of creditor or make it completely impossible. Outside the introduction and conclusion, this thesis consists of three logically consecutive chapters, viewed from the perspective of the protection of creditors. The initial chapter has essentially definitional character needed to determine the scope of my work and therefore is as brief as possible. The first chapter deals with the term creditor, as a concept, defining the group of persons, on whose protection I am focused in my thesis and with the concept of liquidation process as a term for the cancellation of a company without...
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Insolvency proceedings with a European international element
Šebková Stráska, Eva ; Smolík, Petr (advisor) ; Zoulík, František (referee)
in English In this thesis, I analyse Council regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings and its practical effects in EU member states' bankruptcy proceedings. The regulation creates a European insolvency law which is aimed at proper functioning of the internal market. The market requires efficient and effective cross-border insolvency proceedings in order to protect creditors. I review interpretations of the principle of controlled universality, Lex fori concursus, recognition of insolvency proceedings, and cooperation of liquidators whose function is to administer or liquidate assets located in various member states. I also examine the process of launching primary and secondary proceedings in relation to the debtor's centre of main interest and to his place of operations where the debtor carries out a non-transitory economic activity with human means and goods. I demonstrate the current legal reasoning of the Court of Justice of the European Union in e.g. the Judgment of the Court (Grand Chamber) of 2 May 2006 in Case C-341/04, Eurofood IFSC Ltd. which interprets Articles 1, 2, 3 and 16 of the regulation, and in the Judgment of the Court (First Chamber) of 21 January 2010 in Case C-444/07, MG Probud Gdynia sp. z o.o., which interprets Articles 3, 4, 16, 17 and 25 of the...
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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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