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The recodification of civil rights in the Czech Republic from the perspective of accounting and taxes
Kourová, Miroslava ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The thesis deals with changes in accounting and taxes due to the recodification of civil rights in the Czech Republic. The aim of the thesis is to describe and explain changes due to the recodification. The thesis analyzes the new Civil Code and the Law of Business Corporations. The thesis features terminology changes caused by the recodification, analyzes amendments of laws and regulations related to accounting and taxes, and describes the individual changes in practice. The thesis ends with a few explanatory views of the Commission for the Application of the New Civil Legislation of the Department of Justice related to the topic of this thesis.
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The influence of recodification of private law to a limited liability company
Koláčková, Ivana ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.
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Impact of the new Civil Code on various legal areas
Novotný, Lukáš ; Hásová, Jiřina (advisor) ; Spirit, Michal (referee)
The work addresses impact of the new Civil Code and recodification as such on selected laws. The first chapter analyzes the impact of the new Civil Code on the Income tax law and the consequences of this impact. The second chapter deals with the impact of the recodification on the notarial law and demonstrates terminological and factual amendments made to this law. The third chapter is concerned with the projection of the new Civil Code in the Labour Code and the impact of the new Civil Code on the relationship between these two codes. The work mainly uses methods of comparison and analysis. Legislation before the amendments of 2014-01-01 is compared with current legislation and the observed changes are subsequently analyzed.
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Structure of executive and supervisory bodies of joint-stock companies
Šudoma, Ondřej ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The subject of the thesis is analysis of executive and supervisory bodies of joint-stock companies based on the legislation effective since 1st January 2014. The goal is to describe the structure of such bodies, their establishment, competence and guidelines for action. By comparing with the former legislation, it aims to find the differences, new institutes a possibilities brought by the recodification of private law and thus evaluate their effect and possible future influence. The thesis also points out some potentially controversial parts and defects of the new legislation.
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Shares in companies after recodification
Hlaváčková, Lucie ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This thesis deals with shares in companies representing participation rate of the shareholder in a company and his rights and duties resulting from. At first I analyse establishing and regime of companies. Then I deal with kinds of shares in company limited by quarantee and private limited company. Finally, I focus on profit share, settlement and liquidating share. The aim is to analyse new Czech legislation.
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The legal status of a board of directors’ member in a joint stock company after the recodification
Košařová, Dita ; Moravec, Tomáš (advisor) ; Andreisová, Lucie (referee)
New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.
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The impact of recodification of the civil and commercial code on the Czech accounting standards
Kašparová, Petra ; Müllerová, Libuše (advisor) ; Trytko, David (referee)
The Czech accounting standards have been amended many times yet. They were nevertheless adjusted in connection with the recodification of the private law on January 1st, 2014. Main output of this recodification was "The new civil code" and "The law about commercial corporations". The diploma thesis examines the impact of these legal standards on the Czech accounting standards. Apart from that, the new civil law brings also new terminology, what has consequently an impact on legislative and technical changes of the Czech accounting standards. Moreover the thesis talks about selected recodification areas, which significantly interfere in accounting. It is mainly the new concept of properties, trust, earnest payment and paying of prepayments on share on profit. Last but not least, the thesis tries to explain the new definition of technical improvement.
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Založení a vznik s.r.o. ve světle rekodifikace soukromého práva
Růžičková, Eliška
Ruzickova, E. Formation and Incorporation Ltd. in light of the recodification of private law. The thesis. Brno: Mendel University in Brno, 2015. This thesis deals with problems related to the establishment and creation of a limited company and is a simple guide for aspiring entrepreneurs. It explains in detail the various steps in the establishment of the company after the recodification law, which takes effect untill 1st of January 2014. The work is divided into two main section - theoretical and practical. The theoretical part defines basic information about limited liability companies and focuses on the process of establishing a foundation of the company. In practical part are detaily described different activities that are necessary for the successful establishment of a limited liability company, the findings of the establishment costs Ltd., both time and financial costst. Furthermore, practical section gives the possibility of establishing the company "turnkey", that nowadays market offers, and to compare these options with a personal foundation. In a practical part are also listed changes that has occured during recodification and has influence on Ltd. in greater extend than is only foundation of company.
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Zmluva o dielo podl´a nového občianskeho zákonníka
Varhoľová, Zuzana
This thesis is concerned with the issue of contract for work under the new civil code. The main objective of this work, based on the analysis of particular con-tracts for work, concluded between entrepreneurs, is to analyze the degree of effectiveness of securing legal means and formulate general recommendations for businessmen who are using the contract for work. The work is divided into two parts, theoretical and practical. The first part deals with the recast of the law and changes arising from there, specializing in the changes concerning the contract for work. The theoretical part deals with contractual relations, following a detailed contract for work. The practical part consists of an analysis of individual contract articles and recommendations for preventing the defaults in contracts. Finally, the practical part represents a summary of the deficiencies and recommendations to solve them.
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Ekonomické dopady probíhající rekodifikace soukromého práva, především ve vztahu k odpovědnostním závazkům
Chromčák, Daniel
In this diploma thesis, I evaluate the impact of the recodification of private law. Recodification especially means a new Civil Code and I focus in particular on the impacts in relation to liability obligations of entrepreneurs. Liability obliga-tions arise due breach of contractual obligations, which implies the relevant responsibilities. The theoretical part provides an analysis of the current state of the issue in professional literature. In this part, I analyse the key factors, the liability for damage, delay, and the liability for defects. The practical part is focused on comparing the new rules of the new Civil Code to compare with the original legislation in the original civil and commercial code. I rate primarily economic impact on the company's economy, specifically in connection with the recodification. The knowledge gained from practical examples and theory will be treated as recommendations for entrepreneurs in the process of concluding contracts with their business partners or customers.
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