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Unjust enrichment under business law
Jančařík, Ondřej ; Horáček, Vít (advisor) ; Čech, Petr (referee)
1 Abstract This thesis deals with the institute of unjust enrichment extending to commercial law. It is focused on specific aspects of existence of this institute in commercial law. Particularly it means an issue of the limitation of unjust enrichment claims in business relationships as well as other special elements of unjust enrichment in commercial law regulations such as the question of repayment of the performance caused by the withdrawal, the protection of the company name claims and protection against unfair competition, rights of industrial property and bill of exchange and cheques enrichment. Although the work is primarily based on existing legislation, it is not limited to the examination of the issue from the perspective of re-codification of private law. The thesis analyzes the various provisions of the relevant commercial law regulations whose interpretation is in theory and practice greatly divided, and with their detailed analysis using initially established theoretical basis, trying to make their own suggestions.
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Unjust enrichment in business law
Koláček, Michal ; Horáček, Vít (advisor) ; Čech, Petr (referee)
The thesis analyses the legal concept of unjust enrichment in business law. General legal regulation of unjust enrichment itself has never been included in Commercial Code though it had to be interpreted according to the general regulation contained in the Civil Code. This conception remained unchanged even after the re-codification of civil law, which abolished the Commercial Code, thus we no longer need to differentiate between legal relationships which are of a commercial nature and those which are not. The conclusions reached by the Supreme Court in correlation with the previous legislation cannot be completely abandoned - based on the transitional provisions of the Civil Code - the preceding legislation, and therefore the conclusions of the case law relating thereto, remain applicable. The thesis analyses unjust enrichment, mainly from the perspective of civil law. The commercial aspect is provided in comparison to the previous legislation which focuses on the specifics or application problems in relation to unjust enrichment that have arisen in commercial law. For this purpose, the thesis deals with related legal concepts such as limitation of claims resulting from unjust enrichment, the invalidity of legal acts, etc. The thesis consists of five chapters. The first chapter analyses the...
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Unjust enrichment under business law
Gejdoš, Jakub ; Horáček, Vít (advisor) ; Eichlerová, Kateřina (referee)
The thesis is focused on the legal concept of unjust enrichment specifically in relation to the area of business law. Although the basic legal regulation relevant also for the area of business law was, and even after the adoption of the new private law codes, still remains in the civil code, the thesis endeavors to focus on certain specifics related particularly to the business relations. For these purposes it deals, in less or more detailed manner, also with other legal concepts, which are significant for the topic and closely related (such as limitation of claims resulting from the unjust enrichment, good faith of legal entities, invalidity of legal acts etc.). The thesis analyses legal acts regulating the institution of unjust enrichment for the area of private law, eventually specifically for the business relations. Especially in the areas where the legal text itself is not exhaustive, it supplies also analysis of relatively extensive case law (available so far only in respect of the previous legislation), eventually also the analysis of expert opinions. It draws attention to certain conflicts in interpretation of individual legal provisions. Considering the recent essential change of the private law basis (new private law codes) the thesis provides to a considerable extent comparison of the...
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Unjust enrichment under business law
Jančařík, Ondřej ; Horáček, Vít (advisor) ; Čech, Petr (referee)
1 Abstract This thesis deals with the institute of unjust enrichment extending to commercial law. It is focused on specific aspects of existence of this institute in commercial law. Particularly it means an issue of the limitation of unjust enrichment claims in business relationships as well as other special elements of unjust enrichment in commercial law regulations such as the question of repayment of the performance caused by the withdrawal, the protection of the company name claims and protection against unfair competition, rights of industrial property and bill of exchange and cheques enrichment. Although the work is primarily based on existing legislation, it is not limited to the examination of the issue from the perspective of re-codification of private law. The thesis analyzes the various provisions of the relevant commercial law regulations whose interpretation is in theory and practice greatly divided, and with their detailed analysis using initially established theoretical basis, trying to make their own suggestions.
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Claims and income tax
BENDOVÁ, Markéta
Claims are special kind of property. They are tangible property, where its owner has limited possibilities of its exploitation. They ae property, which is bailed to another person without compensation. Claims are interest-free commercial credit granted to a debtor. High share of claims in total circulating property can affect negatively on trend of conditions for economic activity. Claims tie sources necessary to acquisition stock needful for production or business activity. In case of irrecoverable claims is possible to reach indirect reduction their evaluation in accounting by way of adjusting items. Claims are the only property, where is creation of adjustment on fulfilment of a condition tax deductible cost. On the limiation of claim do not arise obligation for creditor to eliminate claim from the property. Creditor can willingly decide of elimination of claim anytime. On fulfilment of conditions fixed in the Income Tax Act is junk value of claim tax deductible. When the lawful conditions are not fulfiled, in the case of claim retirement is not the cost incurred by the write-off tax deductible. Here is also the possibility to transfer a debt to another person. In this way is danger of default of payment eliminated. Achievement of claim settlement is also possible by inclusion mutual claims between creditor and debtor.
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