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Tax aspects of insolvency proceedings
Fuksová, Jana ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
124 English abstract This doctoral thesis is apart from the obligatory introduction and conclusion divided into 6 chapters. The thesis focuses the tax aspects of the insolvency proceedings from both the procedural and substantive perspective. From the procedural point of view, the consequences of bankruptcy and ongoing insolvency proceedings are dealt with. Further the topic of recovery of tax debts is discussed. From substantive law areas, the thesis focuses on the taxes that are relevant generally for all taxpayer. The sector specific taxes such as excise duty and environmental taxes are excluded from this thesis. The brief definition of key terms of insolvency proceedings, including the categorization of receivables, is followed by the description of insolvency proceedings and individual methods of resolving bankruptcy. The following four chapters cover the tax aspects of insolvency proceedings itself. The first of them focuses on the procedural aspects. Firstly, the general consequences of a bankruptcy and insolvency proceedings is addressed. Further, the thesis deals with the deadline for extraordinary submission of tax returns that are closely connected to the bankruptcy. Also other tax proceedings instruments influenced by the insolvency are briefly dealt with. Last but not least, this chapter...
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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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Dept collection practices in The Czech Republic
Hundová, Jana ; Hájková, Ivana (advisor) ; Zdeněk, Zdeněk (referee)
The thesis deals with practical issues associated with debt recovery in the Czech Republic. Part I focuses on the theoretical background of claims. It identifies the origin, securing recovery, modification and termination of claims as well as an analysis of the most frequent methods used in practice in compliance with the effective legislation.
The theoretical issues stated above are applied in the analysis of claims of a specific trading company, here shown under a fictional name, ABC, s.r.o., the objective of which is to specify the advantages and drawbacks of claim administration and the debt recovery process based on the financial figures of the company in the period from 2010 to 2015. The analysis is focused on the development of selected indices in the monitored period as well as the differences which exist between claims from different types of company business.
Measures to reduce outstanding overdue debts are proposed upon the established results, the implementation of which should help improve the total financial standing of the stated company.
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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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Corporate reorganization under the US bankruptcy laws and accounting standards
Sobotová, Dana ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The aim of this thesis is to analyze the process of reorganization under the US laws and accounting standards. The first chapter contains legislation, description of the parties and their role during the insolvency proceedings. It covers the role of the debtor, creditors, creditors' committee, insolvency trustee and insolvency court throughout the insolvency proceedings. The second part focuses on accounting under US GAAP based primarily on the ASC 852, which describes in detail the cases and items that are treated differently during the reorganization. The third part includes legal and accounting analysis of the American paper company NewPage Holdings Inc., which successfully emerged from bancruptcy in 2012.
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Application of creditor´s claim in insolvency proceeding
Vyškovská, Vendula ; Hásová, Jiřina (advisor) ; Kříž, Radim (referee)
This diploma thesis deals with topic called Application of creditor´s claim in to the insolvency proceeding. Attention is paid on handling with this debt in the time between registration and review procedure, on which is this debt validated or rejected. This thesis is also focused on characteristics of each type of debt and their registration. The main focus of this thesis is on analysis of the topic - defects of registrations and its consequences on the creditors claim in insolvency proceeding. Part of this thesis is also detailed analysis of each disclaiming act and each person which can do this act. After that are studied consequences of these disclaiming acts. There is also compared current legislation with the old one and used jurisprudence for law interpretation.
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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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Evaluation of the Success of the Recovery of Claims of Social Security Contributions within the Czech Social Security Administration
Brdičková, Radka ; Kukalová, Gabriela (advisor) ; Ilona, Ilona (referee)
The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.
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Financial analysis of selected company
Bláhová, Lucie ; Mach, Jiří (advisor)
The aim of this thesis is the financial analysis of the COOP ENERGY company, based on accounting data and reports from the years 2012 to 2015. Thesis is divided in two parts: theoretical and practical. In the theoretical part I present used methods of financial analysis, especially horizontal and vertical analysis, focused on individual indicators from the financial statements and audit reports. I consider and compare the development of indicators of profitability, liquidity and debt ratios.This focuses on assessments of debt levels and debt capital and consequent risk of insolvency proceedings. The practical part presents the company as an subject in competitive and liberalized energy market and compare the position in the market with the competitors with similar scope and business potential.
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Insolvency proceeding and the institute of bankruptcy
Sedláček, Jan ; Cvik, Eva Daniela (advisor) ; Michal, Michal (referee)
Diploma thesis deals with the institute insolvency proceedings and especially solutions in insolvency process of self-employed people. The first part is orientated on solution form in insolvency process and the difference between insolvency, bankruptcy or reorganization. According to the wording of the Act no. 182/2006 Coll., which speaks about insolvency and the way of solving. The first part also explains reasons between the ways of solving. The second part contains analysis and comparate about the difference of conditions in different county courts in the Czech republic and there is focused on the result of insolvency process.
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