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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
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Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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Limited liability company after the adoption of new legislation
KLARNER, Lukáš
This Bachelor thesis describes the main changes in business of limited liability company after the year 2014 when the Business Corporations Act became effective. The main aim of this work is to describe the biggest changes that have occurred. It analyses real business environment using questionnaires and structured interviews with executive directors of random companies. Empirical results show that many of these directors are unsatisfied with actual legal situation, and the issue of registered capital is the most questioned. According to the managers there is a lack of laws regulating particle issues, family business company issue for example. The work also evaluates the personal responsibility of executive directors for the operation of the company. As the empirical results show, most executives are not fully aware of their responsibilities. Last, but not least, this thesis suggests some possible solutions of this situation, especially in the field of law.
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Position of the general meeting of a limited liability company
Štěpánková, Kateřina ; Patěk, Daniel (advisor) ; Liška, Petr (referee)
- Position of the general meeting of a limited liability company This diploma thesis concentrates on the general meeting of a limited liability company and its position within the organizational structure of the company. The goal of the diploma thesis is to provide a basic overwiev of selected institutes and analyse the relationship between the general meeting and other company bodies. This most often concerns the statutory body and possibly also the supervisory board, as a whole, or their individual members. Individual chapters are chosen as to enable to illustrate the mutual arrangement of relationships on them. The thesis is divided into two basic parts. The first part considers how the general meeting can impact on other company bodies, or their members. That's why the first chapter deals with election and dismissal of a statutory representative, or a member of the supervisory board. It for example describes the concrete process, or the possibilities, which the general meeting has in this connection. The second chapter considers the contract of execution of office, which together with the regulation of rewarding of the body members has to be compulsorily approved by the general meeting itself, the reward, which can be granted by an internal regulation approved by the general meeting and other...
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Service contract for the managing director of a limited liability company
Kianková, Lucie ; Tomášek, Petr (advisor) ; Josková, Lucie (referee)
Service contract for the managing director of a limited liability company Abstract The aim of this thesis is to identify the methods of remuneration of the managing director for the performance of his function and the related application problems of the applicable legislation. The thesis also analyses the situations in which labour law regulations shall apply to the relationship between the managing director and the limited liability company, as well as the methods of terminating a service contract. The thesis is based on the applicable Czech legislation de lege lata. In some parts, however, de lege ferenda considerations are also included. The thesis also analyzes a new legal regulation becoming effective on January 1, 2021. This thesis presupposes an earlier knowledge of elementary concepts related to the issue of a service contract for the managing director and legal institutes related to the subject matter in hand. Thus, the thesis intentionally does not analyze the elementary institutes in detail and does not provide their detailed definitions, but it focuses on their enrichment with relevant case law, more detailed specifications in terms of practical situations and its own analysis. This is the case especially in the second chapter, and the description of the service contract itself. This chapter is...
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Appointment and recall of an executive of a limited liability company
Splavcová, Kateřina ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
Appointment and recall of an executive of a limited liability company This diploma thesis deals with the appointment and recall of an executive of a limited liability company. The aim of the thesis is to discuss whether the competence of the corporate bodies belongs among status issues and where the limits of the status of legal persons are. This is especially important for establishing the boundaries in which members can autonomously modify the internal conditions to the individual needs of the corporation. The main point is about determining whether the effectivity of the general meeting in the field of appointment and recall of the executive is exclusive or not. And whether it is acceptable to transfer this competence through a possible arrangement of a memorandum of association to another body of the company or to establish another way of setting up the executive in office unpredicted by law, such as anchoring the so-called sending right associated with the share in the company. The individual chapters of this thesis explain the mechanism of appointing and recall of the executive by the general meeting, and the possibility of terminating the function of the executive by fulfilling the resolutive conditions is also discussed. In the thesis the individual aspects of the transferring of the...
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Position of the general meeting of a limited liability company
Štěpánková, Kateřina ; Patěk, Daniel (advisor) ; Liška, Petr (referee)
- Position of the general meeting of a limited liability company This diploma thesis concentrates on the general meeting of a limited liability company and its position within the organizational structure of the company. The goal of the diploma thesis is to provide a basic overwiev of selected institutes and analyse the relationship between the general meeting and other company bodies. This most often concerns the statutory body and possibly also the supervisory board, as a whole, or their individual members. Individual chapters are chosen as to enable to illustrate the mutual arrangement of relationships on them. The thesis is divided into two basic parts. The first part considers how the general meeting can impact on other company bodies, or their members. That's why the first chapter deals with election and dismissal of a statutory representative, or a member of the supervisory board. It for example describes the concrete process, or the possibilities, which the general meeting has in this connection. The second chapter considers the contract of execution of office, which together with the regulation of rewarding of the body members has to be compulsorily approved by the general meeting itself, the reward, which can be granted by an internal regulation approved by the general meeting and other...
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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
|
|
|
Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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