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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Disguised distributions in capital companies
 Bartlová, Sára ; Čech, Petr (advisor) ; Hurychová, Klára (referee)
Disguised distributions in capital companies Abstract The balance between providing adequate protection to creditors and securing the right of the shareholders to a distribution is disturbed by the institute of disguised distribution. This thesis analyses this institute against the background of the recent amendment to the Business Corporations Act, which introduced rules prohibiting gratuitous transactions in favour of shareholders into the Czech legal system. The aim of the thesis was to analyse the circumstances under which a disguised transaction between a capital company and its shareholder would constitute a breach of the profit distribution rules by examining the differences between Austrian, German and Czech legislation. The thesis further describes the various aspects of disguised distributions and presents a definition thereof under Czech law. A disguised distribution is such a contractual legal act concluded between the company and its shareholder, whereby the company provides a material benefit to the shareholder, or to a person close to the shareholder, or to another third party on the shareholder's instruction, outside the scope of the lawful procedure for the distribution of profits by the Commercial Corporations Act, without receiving adequate compensation. Beneficiaries of a disguised...
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See also: similar author names
1 BÁRTLOVÁ, Štěpánka
5 Bártlová, Sylva
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