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The position of the creditor in insolvency proceedings
MODROVÁ, Tereza
The aim of this bachelor thesis is to deal with creditor status in insolvency proceeding in the Czech Republic. The focus is set on ways of satisfying creditors across all forms of the procedures within the insolvency proceedings and opportunities to defend their interests. This thesis describes participation in activities as a subject of creditors authorities with considering the so-called common creditors interest. Furthermore, in the theoretical part is described creation of tax allowance to receivables and write-off receivables and demonstrated their tax importance. The work also considers impact of COVID-19 pandemic on the process of insolvency proceedings and acceptance of new legislation. The practical part analyses data taken from the insolvency register and compares the level of creditors satisfaction according to the method of bankruptcy resolution. In addition, there is pointed out satisfaction order of receivables with consideration of receivable type or usage of collateral instruments.
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Substantive rules in the Insolvency Act
Justa, Aleš ; Smolík, Petr (referee)
Substantive rules in the Insolvency Act Abstract The fundamental aim of the thesis is to find and analyze substantive rules contained in the Act No. 182/2006 Coll. Insolvency Act. The thesis analyzes their meaning and purpose, mentioning relevant judicial decisions and their historical context. Also foreign literature and expert monographs dedicated to insolvency law are mentioned. Questions of proposed amendments to the Insolvency Act related to the theme of the thesis are discussed, and personal opinions of the author on selected insolvency issues are included. The thesis is divided into 5 chapters, which analyze substantive norms of the Insolvency Act. Chapters Two, Three and Four form the core of the thesis. The first chapter defines procedural law and substantive law, relations between the Insolvency Act and other legal regulations, and its position in the system of law. The second chapter deals with different stages of insolvency proceedings, especially with the legal effects of the commencement of insolvency, bankruptcy but also with remedial ways of solving bankruptcy - reorganisation and debt relief. All the above mentioned is dealt with taking into account substantive rules of the Insolvency Act. The third chapter is dedicated to questions of liability of parties to insolvency proceedings, to the...
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Substantive rules in the Insolvency Act
Justa, Aleš ; Pohl, Tomáš (advisor) ; Macková, Alena (referee)
Substantive rules in the Insolvency Act Abstract The fundamental aim of the thesis is to find and analyze substantive rules contained in the Act No. 182/2006 Coll. Insolvency Act. The thesis analyzes their meaning and purpose, mentioning relevant judicial decisions and their historical context. Also foreign literature and expert monographs dedicated to insolvency law are mentioned. Questions of proposed amendments to the Insolvency Act related to the theme of the thesis are discussed, and personal opinions of the author on selected insolvency issues are included. The thesis is divided into 5 chapters, which analyze substantive norms of the Insolvency Act. Chapters Two, Three and Four form the core of the thesis. The first chapter defines procedural law and substantive law, relations between the Insolvency Act and other legal regulations, and its position in the system of law. The second chapter deals with different stages of insolvency proceedings, especially with the legal effects of the commencement of insolvency, bankruptcy but also with remedial ways of solving bankruptcy - reorganisation and debt relief. All the above mentioned is dealt with taking into account substantive rules of the Insolvency Act. The third chapter is dedicated to questions of liability of parties to insolvency proceedings, to the...
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