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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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Liquidation of a company having insufficient assets
Steinbachová, Eva ; Josková, Lucie (advisor) ; Pelikán, Robert (referee)
Liquidation of a company having insufficient assets Abstract The diploma thesis primarily deals with situations in which a liquidated company with insufficient assets may find itself. It deals, among other subjects, with cases where the liquidator finds out during the liquidation process that the liquidated company is in bankruptcy or when any undistributed assets of the liquidated company appear after the end of the insolvency proceedings. The aim of the thesis was mainly to describe and critically analyze the legal regulation of the above-mentioned situations, focusing on the interconnectedness and the most significant differences between the process of liquidation and insolvency proceedings. The thesis also deals in more detail with the figures of liquidator and insolvency trustee, their rights and obligations and mutual cooperation within both proceedings or the simplified liquidation of a company with insufficient assets to cover the costs of insolvency proceedings. The author of the thesis tried to achieve the set intention mainly by a detailed analysis of legal regulations, academic writing and relevant case law. At the same time, the thesis deals with controversial and unclear provisions of effective legal regulation concerning the subject matter. The diploma thesis is divided into five structured...
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Protection of company's creditors during liquidation
Christelbauer, Jan ; Josková, Lucie (advisor) ; Pelikán, Robert (referee)
1 Protection of company's creditors during liquidation Abstract This diploma thesis deals with the protection of creditors, which the legal legislation provides them during liquidation. This issue remains important even after the recodification of private law, because new legislation has not removed all weaknesses in the protection of creditors. The thesis is divided into five chapters. Objective of these chapters is to cover most of the instruments that protect creditors throughout the liquidation process and after its ending. The first chapter is dedicated to the liquidator, who is the key person of the liquidation process. This chapter also involves a list of his rights and duties. That provides an overview of the protection of creditors during liquidation and the next parts of diploma thesis describe these rights and duties in detail. The second chapter delves into the instruments of protection which are associated with the beginning of liquidation. The third chapter deals with a protection of creditors during the whole process. In particular it deals with payment of the company's debts and includes the analysis of specific groups of creditors. Afterwards, effects of entry into the liquidations are described. The last part of the third chapter reflects documents which need to be drafted at the end of...
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