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Receivables at a Corporate Enterprise
Lečbychová, Vendula ; ing.Božena Okénková (referee) ; Fedorová, Anna (advisor)
My bachelor’s thesis deals with the topic of receivables from business relations. Based on the facts found out by the analysis of receivables in the chosen business organization, I recommended measures that might make receivables management system more effective. To ensure accurate records of receivables after due date in accounting books, I designed a suitable mode of creation of rectifying items for the business organisation.
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Late payment interest and contractual penalty in theory and practice
Voborský, Jan ; Dvořák, Jan (advisor) ; Janoušková, Anežka (referee)
in English, Title and Keywords Late payment interest and contractual penalty in theory and practice This diploma thesis is concerned with late payment interest, contractual penalty and their mutual comparison. Late payment interest and contractual penalty are both very important and frequently used institutes of civil law. Both of them show many similarities on one hand, but on the other hand they also have many differences. I address this similarities and differences specifically in the third part of my thesis, where I not only explore the differences that can be easily recognised from the text of the Civil code itself (e.g., how these legal institutes arise) but also the finer nuances, which are often the subject of expert/scholar discussion or arise only in the complex legal disputes (e.g., which function should prevail in the given institution). However, before I could compare these two institutes, it was necessary to describe each of them individually. I deal with this in the first two parts of my work. In the part of my thesis concerning late payment interest, I focused on describing its functions, conditions which must be met in order to the right on late payment interest arise and the determination of its amount. Regarding the determination of its amount, I describe both the automatic...
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Contractual penalty in consumer contracts
Beláková, Zuzana ; Elischer, David (advisor) ; Lederer, Vít (referee)
Contractual penalty in consumer contracts Abstract The topic of rigorous work is the contractual penalty in consumer contracts, while this issue is very current, as it falls into the legal area of consumer protection, which belongs to the current most modern trends in private law. The aim of the thesis is to answer, in particular, what are the specifics of the use of the contractual penalty institute in consumer contracts, to analyze the issue of negotiating a contractual penalty in consumer contracts and its permissible amount. Furthermore, the author of the thesis will focus on the possibility of moderating an unreasonably high contractual penalty in consumer contracts and the possibility of negotiating a contractual penalty within the commercial terms of consumer contracts. Last but not least, the author of the thesis intends to analyze the issue of due date and limitation of the right to pay a contractual penalty. The first chapter deals with the functions of the contractual penalty in consumer contracts and contains a brief analysis of individual terms that are central to this rigorous work. The second chapter is focused on the jurisprudence regarding the contractual penalty. The author of the thesis chose two areas, namely the possibility of conditional negotiation of the contractual penalty and the...
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Three issues of consideration of consumer contract penalty clauses in judgments rendered between 2020 and 2022
Švarcbek, Alexandr ; Patěk, Daniel (advisor) ; Tomášek, Petr (referee)
Three issues of consideration of consumer contract penalty clauses in judgments rendered between 2020 and 2022 Abstract This diploma thesis deals with the issue of penalty clauses in consumer contracts. The goal of this diploma thesis was to determine, based on the analysis of the decisions of court rendered between 2020 and 2022, whether there is a differing legal assessment in cases with similar factual circumstances (penalty clauses) in the judicial practice of courts, and if so, for what reasons. The diploma thesis reveals that in some aspects, the legal assessment by courts in factually similar cases is entirely different. Based on the analysis conducted, three main problems arising in the consideration of penalty clauses in consumer contracts are formulated. Namely the issue of assessing the adequacy of the amount of the contractual penalty and the related discretionary power of a court to reduce an excessive contractual penalty, whether the penalty clause is formulated in plain and intelligible language, and the (im)possibility of including penalty clauses in the terms and conditions or other documents different from the main consumer contract. It also emerged from the analysis that in more than 1/3 of cases the courts ignore the special legal regulation of consumer contracts and do not deal with the...
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Claims arising from the breach of a contractual obligation (in private law relationships)
Kašová, Lenka ; Horáček, Vít (advisor) ; Rozehnal, Aleš (referee)
Claims arising from the breach of a contractual obligation (in private law relationships) The topic of this Master's degree thesis is "Claims arising from the breach of a contractual obligation in private law relationships". The aim of this thesis is especially to outline the claims that may arise to the contractual party in case the other party breaches its contractual obligation. The text characterizes the particular claims, compares them mutually and subsequently shows their main differences. Each chapter contains an important passage focused on legal enactment of particular claims in the New Civil Code that comes into effect on 1st January 2014. The thesis is composed of four chapters, each of which deals with one legal institute that may be considered as a consequence of the breach of contract, namely the liability for default, the liability for damage, the contractual penalty and the liability for defects. The chapter One analyzes situation when the debtor breaches his duty to perform duly and in due time. The purpose of the chapter Two is to describe the essential preconditions for occurrence of the liability for damage, to provide with information about scope and methods of damages including (im)possibility of contractual limitation of damages under Czech law. The second chapter also...
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Contractual penalty under the Commercial Code
Kratochvíl, Vladimír ; Patěk, Daniel (advisor) ; Elek, Štefan (referee)
Contractual penalty under the Commercial Code Summary The theme of this Master's degree thesis is Contractual penalty under the Commercial Code. Author chose this topic because contractual penalty is important and very often-used institute through which parties to the contract can secure their obligations. This instrument should guarantee that the debtor would perform his main (primary) commitment to the creditor. If not, he may be punished for a breach of the contract even if there won't arise any damage (loss) on the creditor's side. This fact represents considerable advantage over other similar institutes. The study is focused on issues of contractual penalty in commercial relations, specifically in a situation when both parties to the contract are businessmen and they entered into agreement in connection with their business. However the legislation of the instrument is relatively brief (articles 544 and 545 of the Act No. 40/1964 Coll., The Civil Code and articles 300 to 302 of the Act No. 513/1991 Coll., The Commercial Code, which includes a special regulation for business relations), many questions and uncertainties can be found. Many of them were resolved by adjudications but there are still problematic aspects. Author focuses on their solutions and tries to give response, which will be satisfactory...
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Default of time in business transactions and its consequences
Kolář, Ondřej ; Patěk, Daniel (advisor) ; Oehm, Jaroslav (referee)
Delay in commercial commitments and its consequences The purpose of the thesis is to describe all the aspects of delay in commercial commitments in the law system of the Czech Republic with focus on the consequences a delay may cause. Even though the history of the respective legislation is long and uninterrupted (it basically dates back to the Austrian General Civil Code from 1811), certain cases of indistinct interpretation in every-day use of the rules may still arise and that is the reason for elaborating the research. Legislation, expert interpretation of the legislation, papers from professional journals and a number of judicatures, mostly decisions of the Supreme Court of the Czech Republic, are used to thoroughly analyse the topic. The Czech Commercial Code recognises two general kinds of delay - debtor's delay, which occurs if the debtor does not fulfil their (usually contractual) duties in time and/or properly and creditor's delay, that is initiated by the creditor if they do not accept proper fulfilment from the debtor and that supersedes the debtor's delay, if it may be in place. In case of the debtor's delay the law automatically guarantees the creditor several rights. They have the right to insist on the proper fulfilment to be delivered or they are entitled to cancel the contract, if...
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Application issues of contractual penalty
Proněk, Martin ; Patěk, Daniel (advisor) ; Černá, Stanislava (referee)
The thesis deals with a contractual penalty as an institution of private law. Thanks to the simple application of contractual penalty, it has become a traditional way of ensuring of debts which is frequently used as an instrument for strengthening the cre- ditor's position. Considering the growing non-formality of legal relations in current society, it is possible to expect the increase of contractual penalty's importance in future. The aim of this thesis is to explore the institution of contractual penalty with focusing on actual application issues which arise from its practical use. The thesis relates to the current legislation on contractual penalty of the Czech Civil Code, Act No. 89/2012 Coll. With regard to the nature of the topic, the thesis concentrates on the case law and the comparison with the previous legislation. In this way the legal development is reflected as well. The work consists of five chapters. The first chapter deals with the legal institution of contractual penalty in a general way, outlining the concept and functions of contractual penalty. This chapter also examines the current legislation on contractual penalty and the comparison with the previous legislation and the European legislation. In the second chapter, the thesis refers to the contractual penalty's negoti- ation...
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Contractual penalty as a means of corroboration of a debt in business relations
Palan, Ondřej ; Černá, Stanislava (advisor) ; Patěk, Daniel (referee)
Contractual penalty as a means of corroboration of a debt in business relations The theme of this Masterʼs degree thesis is the contractual penalty as a means of corroboration of a debt in business relations. The author has chosen this topic because the contractual penalty is a traditional private institution, which enjoys great popularity for its function and relative simplicity of negotiation in current practice. The contractual penalty improves a creditorʼs status. It makes a borrowers fulfil their confirmed obligation since in case of its violation, they would have to provide the creditor with performance representing both generalized compensation of the damage and a penalty. In spite of a frequent use of the contractual penalty, its legislation is rather brief and does not cover all problematic aspects. The relevance of the topic increased with recodification of the private law. The main aim of the thesis is to explore legislative changes and their impact on selected problematic aspects of the contractual penalty using chosen methodology. The thesis explains whether legislative changes solve existing problems of the contractual penalty or not, what new questions in the context of the a contractual penalty arise and to what extent the conclusions of judicial decision-making practices are still...
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Contractual penalty as an instrument of confirming a debt in commercial relations
Hořenín, Radim ; Černá, Stanislava (advisor) ; Liška, Petr (referee)
Contractual penalty as an instrument of confirming a debt in commercial relations. The Master degree's thesis is concerned with contractual penalty. The topic was chosen because contractual penalty has been an important often-used instrument of confirming debts for many years. Through its functions, it contributes to compliance with the fundamental principle of private law - "pacta sunt servanda". The aim of the study is to analyse and assess contractual penalty on the basis of valid Czech law, related judicial decisions and professional literature chiefly with the use of language, logical, systematic and teleological method of legal reasoning. The text is based on the Act No. 89/2012 Coll., The Civil Code, which is to become effective on 1st January 2014. The Act's legal rules are compared to the former ones so that the changes of law can be described as a result of recodification of private law. The thesis is focused on the most important and the most discussed issues regarding contractual penalty. Chapter one is devoted to general characterization of contractual penalty with respect to its functions and accessory character. Chapter two deals with the prerequisites for commencement of the claim on contractual penalty - a valid and proper agreement on contractual penalty and a breach of the secured...
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