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The rights and duties of natural persons during proceedings on discharge of the debt".
Šůsová, Táňa ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
The rights and duties of natural persons during proceedings on discharge of the debt Abstract The main aim of the thesis is to describe the institute discharge of the debt that is defined in the Act No. 182/2006 Coll., on Bankruptcy and its solution (Insolvency Act). The thesis analyses the discharge of the debt from the perspective of the debtor, natural person. The thesis presents a status of the debtor, his rights and duties during insolvency, respectively presents the discharge debtor of his debt. The purpose of the thesis is to describe valid legal regulation, the description of the court decisions in the use of the Insolvency Act, the expert's opinions and the problems with the imperfection of the Insolvency Act, in the part of the discharge of the debt. In the first part, the thesis characterizes the history of the insolvency act and discharge of the debt in the Czech countries since 18th century. Next chapter defined some terms for the thesis important. Specifically, there is defined the term of the debtor. With regard to the discharge of the debt as one of debt-eliminating modes of solving bankruptcy of the non-businessmen's person, the thesis analyzes the term of non-businessmen's person in one of the subchapter. There are defined next terms, guarantor, co-debtor, the term of husband or wife of...
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Insolvency proceedings in legal theory and practice
Pirklová, Alžběta ; Pikola, Pavel (advisor)
The thesis aims to map out the legal theory with regard to insolvency proceedings and it´s stages and ways of debt relief, assessing the legal provisions of the insolvency proceedings, findings of statistical details with regard to the start and end and the ongoing insolvency proceedings in Hradec Králové and Pardubice and analysis their results.
This thesis will consist of theoretical and practical parts.
The theoretical part will deal with the theoretical knowledge in insolvency proceedings.
Practical part will be based on my own investigation of indebtedness in Hradec Králové and Pardubice.
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Insolvency proceedings in legal theory and practice in the Czech Republic
Zelníček, David ; Pikola, Pavel (advisor) ; Pavla, Pavla (referee)
This diploma thesis "Insolvency proceedings in legal theory and practice" is focused primarily on insolvency proceedings, in particular the principles and conditions of insolvency proceedings as a whole, the theoretical and practical concepts. Part of the work is focused so-called remediation of non-liquidation means of resolving insolvency and debt relief. This work is based on formal sources listed in the bibliography, legislation, professional journal articles and Internet resources. Work is also conceived partly from a practical point of view, when there is elaborated the specific case of insolvency proceedings, pointed out the difficulties of the procedure and the possible concept designed to streamline management, consisting of the decision of judicial practice.
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Creation and enforcement of receivables
Šebková, Tereza ; Uhlík, Milan (advisor) ; Pavla, Pavla (referee)
The thesis Creation and enforcement of receivables is divided into two parts, theoretical and practical. The theoretical part deals with legislation that currently applies to the whole issue of claims. The issue of debts and obligations is monitored in general in the framework of the Czech legal system, while not neglecting European law.
The practical part aims to identify the most common causes of claims for individual and legal persons.
The most extensive chapter of the practical part is the analysis of the recovery process of the incurred debts. There are a number of enforcement methods which are directly linked at specific conditions. Therefore the analysis of the whole process is relatively large.
The last section focuses on the success of the recovery process in the collections agency. The final section summarizes the results of the whole researched issue and analyzed causes of the fluctuations in the success of the recovery process.
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Debt collection practice in the Czech Republic
Pacák, Tomáš ; Hájková, Ivana (advisor) ; Zdeněk, Zdeněk (referee)
The bachelor work aims at the administration and recovery of claims of an entrepreneur in the legal and market environment of the Czech Republic. The text lists an analysis of out-of-court and legal instruments that can be used for managing the life cycle of a claim. It also looks for recommendation for increasing the efficiency of managing business risks in order to minimize creation of uncollectible claims. The target of the work is to define weaknesses of the administration of claims in a company with a high accumulation of business deals, with a high number of customers buying the service with a due date payment. Reduction of such negative influence and thread follows, implementation of individual instruments of claim administration that leads to fast and most importantly efficient recovery of claims.
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Proposal of bad debts optimalisation from the accounting and tax point of view
Burešová, Petra ; Štáfek, Pavel (advisor) ; Věra, Věra (referee)
This diploma work is focus on the bad debts management and bad debts prosecution in the company operating in fast moving consumer goods business segment. In the work there are mentioned the accounting and tax aspects related to bad debts and their correct performance with the allignment of corporate income tax legislation and provision law. The specialised literature and the basic tax and accountacy principles, which are described in the theoretical part of the work, were studied for this work. These principles are applied on the practical cases which are designed to cover all typical problems from bad debts area including correct accounting and tax solution. The tax legislative requests for bad debts are arranged to clear scheme that can cover decision steps in particular phases of bad debts. Based on the practical cases and studies of the bad debts management in the company were recommended steps which can lead to simplification of bad debts evidence, to correct creation of tax provisions and to use the cession of bad debts which have not been already used.
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Resolving of insolvency of business corporations trough bankruptcy
Marková, Martina ; Civínová, Denisa (advisor) ; Klára, Klára (referee)
The presented thesis tries to introduce the reader to the course of the insolvency proceedings, especially in bankruptcy proceedings. The theoretical part mainly discussed about the meaning and history of this institute, further aspects necessary for the commencement of insolvency proceedings and then there is described in more concise form the additional course up to the decision on the debtors bankruptcy. Subsequently, the author deals with the consequent procedure in cases where the debtors bankruptcy is solved by bankruptcy. Describes the course, focusing primarily on the sale of the debtors property and its subsequent allocation among the creditors until its conclusion, which is the submission of the final report by the insolvency administrator of the court, its subsequent approval and distribution schedule. In the practical part of the thesis the theoretical knowledge mentioned above is applied to the selected insolvency case of business corporation. In this part there are also pointed some potential problems and complexities that arose in this case. There is also described and analyzed the entire insolvency proceedings from filing an insolvency petition to the preparation of the final report by the insolvency administrator, that is the stage where the proceedings took place on the date of submission of this work. Furthermore, the author discusses the development and the number of insolvency proceedings in our country since 2008 when the new legislation of this institute came into force. On the same principle, the author also deals with the analysis of the most common types of obligations of business corporations.
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Debt collection in practice in the Czech Republic
Buchtelová, Jana ; Hájková, Ivana (advisor) ; Viktor, Viktor (referee)
The thesis is focused on extensive issues of the debt recovery process in practice in the Czech Republic. This work clearly describes various options of debt collection from the perspective of a creditor. At the same time it provides us with an overview of difficult situations to which a debtor can get by reluctance to pay his obligations and unwillingness to communicate. The theoretical part describes the procedure of debt recovery in the Czech Republic.
The practical part is focused on processing and analyzing of data from a real debt recovery process of a company with fictitious name Claim Czech, s. r. o. The output of this analysis is a summary of the features of the claim that is optimal for the debt recovery process of the company not only from a perspective of face value, but also from a geographic and demographic viewpoint. An integral part of the practical section is also a comparison of two nearly identical claims where the difference in the financial burden of a borrower according to his active or passive communication with a creditor is shown.
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