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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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Real rights written to the Cadastre
Nippert, Filip ; Šváb,, Tomáš (referee) ; Kutálek, Stanislav (advisor)
The thesis deals with real rights written to the cadastre. It is divided into ten chapters and starts with the definition of real rights and its historical development. Then, it disusses the cadastre as a public list. The thesis also deals with situations, where there is discordance between the real legal relationship and what is registred in the cadastre. The following chapters are devoted to the property rights including their mofications, the right of contruction, trust funds, the easement and lien. The thesis also discusses the cases when the property is used by another person and secondary agreements in the contract. It also contains simple plat maps concerning certain institutes mentioned in this thesis.
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Security interest and related institutions in comparison with Spanish legislation
Haushalterová, Andrea ; Šustek, Petr (advisor) ; Zvára, Michael (referee)
Security interest and related institutions in comparison with Spanish legislation Abstract The aim of the author of this rigorous thesis was to compare Czech legislation of security interest and institutions related to security interest with Spanish legislation. In the first part of the thesis, the author outlined general and elementary aspects of security interest in the Czech Republic and Spain and then focused on the comparison of these aspects in the context of the historical development of security interest. Following this historical excursus through the regulation of security interest, the author addressed various aspects of security interest, related prohibitions that can be established and functioning of the relevant registers in which security interest can be registered. Emphasis was placed on comparison of the regulation of those aspects which differ from one legislation to another. The first chapter of the second part of this rigorous thesis was dedicated to the regulation of mortgage, i.e. security interest over immovable property. In this chapter, the author focused on the definition of immovable property under both legal systems, the constitutionality of registration of mortgage in the relevant public registers and the voluntary nature of registration of immovable property in the Real Estate...
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Establishment of pledge in the context of loan financing
Šteco, Ondřej ; Elischer, David (advisor) ; Dvořák, Jan (referee)
Establishment of pledge in the context of loan financing ABSTRACT The subject of this diploma thesis is the establishment of pledge in the context of loan financing, i.e. the most common way of securing debts of borrowers being business companies arising under the facility agreement in the Czech banking market. In addition to the author's aim to provide a comprehensive analysis of the issues in connection with the establishment of pledge in the context of loan financing, the author aims to further provide analysis of relating issues, being, inter alia, the role of the pledgee as the security agent, the establishment of disposal limitations with the collateral, the purpose of pledge as a condition precedent to the utilisation of a loan, and the comparison with certain other chosen security instruments used in loan financing. Moreover, the author aims to identify and define problematic issues relating to the establishment of pledge that are relevant for loan financing and to provide possible solutions thereto. The thesis is not limited to a mere description of the selected subject but it also presents the author's own view on the troublesome issues and propositions relating to possible future amendments of law. The author achieves the aforestated purpose of the thesis by analysing applicable Czech...
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Nabytí nemovitosti s podporou hypotečního úvěru
BLAŽKOVÁ, Lenka
A mortgage loan is the most frequent way of financing the acquisition of real estate. This bachelor thesis deals with the problematics of acquiring a mortgage loan and its exploitation with a focus on the lien. It deals with taxes related to acquiring, owning, and selling real estate. It also describes new legislation, which allowed to postpone repayments within the scope of the legal moratorium. A questionnaire survey was conducted to institutions and users of mortgage loans in the region Pelhřimovsko with the goal of confirming four hypotheses. These hypotheses are focused on mortgage loans and lien connected to them. This questionnaire is focused on these loans during the coronavirus crisis, law during this crisis and it describes the influence of these changes on mortgage loans.
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Security interest (pledge) and other entries in the Register of Pledges
Haushalterová, Andrea ; Hendrychová, Michaela (advisor) ; Šustek, Petr (referee)
Security interest (pledge) and other entries in the Register of Pledges Abstract The aim of this master's thesis was to expound the current legislation, but also to explain the practical aspects of operation of the Register of Pledges, to identify the most significant deficiencies in the legislation and operation of the Register of Pledges in the process of registration of individual in rem rights in the Register of Pledges, to analyse these deficiencies and propose different possibility of more appropriate legislation and operation of the Register of Pledges de lege ferenda. For this purpose, the very text of this master's thesis is divided into two main sections. The first section of this master's thesis deals with general aspects of security interest and the Register of Pledges, concentrating mainly on their regulation in the Civil Code and the Notarial Code. Given that the legislation concerning security interest which is currently in force is rather extensive, the author of this master's thesis first addresses mainly provisions regulating security interest in general, and then focuses on provisions concerning special regulation of security interest which are associated with registration of pledge in the Register of Pledges. Furthermore, the author also deals with legislation regarding creation of...
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Share pledge in a corporation
Pašek, Dominik ; Elischer, David (advisor) ; Frinta, Ondřej (referee)
Share pledge in a corporation Abstract The thesis deals with the share pledge in a corporation. In the beginning I analyse the meaning and purpose of the lien. The following section deals with pledgeability of a share in a corporation. Firstly, I discuss the pledgeability of a share as an intangible movable asset that represents a set of rights and obligations arising from participation in a corporation and, further, the share pledge in each type of corporation, including the association and unit owners' association. The different rules for shares depend on whether they are in a form of a security or not. Subsequently, I deal with the formation of a lien, while focusing on the various titles from which the lien can arise and the question of the moment of creation of the lien. I analyse in detail the creation of a consensual lien, i.e. on the basis of a pledge contract. This is followed by the creation of an ex actu lien on the basis of a court's approval of an agreement of the heirs to divide the estate, and on the basis of a tax administrator's decision pursuant to the Tax Code, where I also provide practical information communicated by the General Financial Directorate. Then I analyse the ex lege lien, and I deduce several options where it could theoretically arise. In the part of the work that I consider...
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Dealing with real estate in theory and case law
Postránecká, Romana ; Salač, Josef (referee) ; Pohl, Tomáš (referee)
Nakládání s nemovitostmi v teorii a soudní praxi Romana Postránecká ABSTRACT (EN) This work is dedicated to a selected range of issues concerning the problems of dealing with real estate. The focus of this work is the handling of material rights to real estate; out of the group of laws of obligations the work includes the issue of leasing real estate. The work is divided into seven chapters. The first chapter provides and introduction to the issues and deals with the systematic legal relationships to real estate. The second chapter addresses real estate transfers, in which the focus is on the present development of judicature in regard to the effects upon a third party of withdrawing from a transfer agreement. The third chapter discusses encumbrances and easements, their contents and comparison with public use like an institute of public law. The forth chapter handles the issue of real estate liens, including liens established within the scope of carrying out a court decision or distraint. The fifth chapter looks into leasing real estate, in particular the differentiation of legal regimes by which the lease agreements abide, according to the type of real estate in question. Despite the fact that the effectiveness of the new Civil Code (in the wording signed by the president of the Czech Republic) had been...
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Reimburse function of the right of a lien from the perspective of contemporary practice
Fraňo, Michal ; Mikeš, Jiří (advisor) ; Dvořák, Jan (referee)
The offered work is a guide to the process of the realization of the lien in its most sensitive stage- in the realization of the pledge and satisfying secured creditor. The text is focused on the real practice in the various degrees of the process. The content of the work aims primarily to the civil proceedings, but it is impossible to ignore the substantive-related institutes in the complex interpretation of the problem, such as the creation and the termination of the lien, accessories to the pledge, definition of the pledge in the relation to bulk things - composed of various interlinked items sold as one whole - such as an enterprise and to collections of things such as a batch of horses etc. The work is concerning separate steps in the process of the realization of the lien and aims its effort mainly to the mortgage. The issue of personal things s is rather marginal. Nor the legislation makes no essential differences between a mortgage and a lien on personal things. The author left completely aside the issue of property rights such as shares, claims, objects of the intellectual property etc. Introduction of the paper briefly outlines historical origins and practical importance of the lien. It is followed by overview of the sources of the applicable law, as necessary preliminary work with the...
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Pledge and its Enforcement
Cahlíková, Petra ; Dvořák, Jan (advisor) ; Thöndel, Alexandr (referee)
PLEDGE AND ITS ENFORCEMENT The purpose of my thesis written on the topic 'Pledge and its Enforcement' is to analyze the issue of contractual pledge itself, with a focus on the enforcement of the pledge, both in and outside of insolvency, as this is the stage where the pledge fulfills its reimbursing function, i.e. a stage absolutely critical for the pledge. I pay a deeper attention also to a receivable as the most common subject of a pledge. The pledge underwent major changes with the arrival of a new Civil Code, Act no. 89/2012 Coll., with the effect from 1 January 2014. In my thesis, I therefore focuse on both changes and entirely new legal institutes that the new Civil Code brought compared to the previous legislation, and which enriched the area of the pledge. I have divided my thesis into seven chapters. The introductory chapter deals with general issues that needed to be introduced for an understanding of the main topic of this thesis, i.e. mainly explanation of the basic concepts and principles. The chosen topic is quite a wide area, therefore I have tried to approach it in next chapters so that all the important information for pledge was mentioned, together with all news and possible problematic areas associated with the arrival of the new Civil Code, and at the same time the thesis remained...
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