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Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
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Material Publicity of Commercial Register
Hloušková, Alexandra ; Eichlerová, Kateřina (advisor) ; Hurychová, Klára (referee)
Material Publicity of Commercial Register Abstract The subject of the diploma thesis is the principle of material publicity applicable to persons registered in the commercial register and their obligations resulting from the registration in the Commercial Register to the liable persons within the entrepreneur. The legal regulation of material publicity has changed over time and is now regulated by Act No. 304/2013 on public registers of legal entities and natural persons, which stipulates it for all public registers. The aim of the thesis is to find out if the current legal regulation is sufficient to oblige entrepreneurs in actions made on the basis of incorrect registration in the Commercial Register. In the analytical parts of the thesis, a descriptive method was used, when the interpretation of domestic law was compared with the interpretation of Slovak and German law. Furthermore, the existing legislation was compared with the Czech jurisprudence, which interprets this legislation. On the basis of such comparisons in chapters 2. Contradiction of the record with reality and 3. Contradiction of the record are defined expert opinions on the obligation of the given area towards the obliged persons within the entrepreneur. The thesis is divided into four parts. The first one aims to clarify the concept of...
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Proceedings in Commercial Register Matters
Baloun, Matěj ; Sedláček, Miroslav (advisor) ; Střeleček, Tomáš (referee)
Proceedings in Commercial Register Matters Abstract The topic of this diploma thesis is the proceedings in commercial register matters, i.e. proceedings before civil courts on the entries of legally relevant facts in the commercial register. The commercial register is an important institute, especially for business relations involving entrepreneurs, which ensures the transparency of the entrepreneur through the registration of their relevant information and further makes such information publicly available to third parties. In addition to the option of contacting a notary, it is also possible to achieve the required registration in the commercial register through legal proceedings before the civil (so-called register) courts that decide on them. The ambition of this thesis is to describe, analyse and critically evaluate the existing legal regulation of proceedings in commercial register matters, or the current legal status of its important institutes, as well as to point out controversial issues and outline their possible solutions. Furthermore, the aim is to continuously identify the shortcomings of the existing legislation and to prepare the possibilities of their solution. By carrying out a final comparison of the legislation in the Federal Republic of Germany and pointing out its significant aspects, it...
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Tax Implications of Company Transformations
Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests recommended steps.
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Tax Implications of Company Transformations
Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests a more suitable procedure.
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Company name and registration of a limited liability company in the commercial register
Krulichová, Michaela ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
Company name and registration of a limited liability company in the Commercial Register Abstract This thesis deals with the topic of "company name". It clarifies it's legal basis, formation and the conflict between a company name and a trademark according to Czech law. It consists of three parts which are further structured into three to four chapters. In the first part theoretical foundations of the legal concept "company name" i.e. its legal definition, formation, disposition, and protection are laid down. The second part deals with the procedures for registration of a limited liability company in the light of the current European law developments. Notable amendments have been introduced in the process of registering a limited liability company through a notary. The third part is devoted to the conflict between a company name and a trademark. It provides an impetus for considerations de Lege Ferenda. The apprehension of the legal basis of the subject matter enables to get to the basis of the topic. Emphasis is placed on clarifying controversial issues. The thesis deals with the specific issues of the nature of the rights to the "company name", transfer of property rights to the "company name", the degree of compliance with the requirements of European law, simultaneous exercise of trademark rights and...
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Direct registrations in the Commercial Register by a notary
Šleglová, Kateřina ; Sedláček, Miroslav (advisor) ; Frintová, Dita (referee)
This thesis deals with the direct registrations in the Commercial Register performer by a notary, as an alternative to uncontested court proceedings at the registrar court. Main goal of this thesis is to analyse and assess this method of registering facts in one of the types of public registers through a thorough analysis of all requirements for a registration in the Commercial Register by a notary laid down by relevant legislation, including a comparison of selected aspects of the whole process with partial steps of the register procedure. First of all, the thesis presents a historical excursus describing the development of the position of a notary in relation to the Commercial Register and the growing importance of notary activities, which justifies the legislator's decision to entrust the competence to perform direct registrations in the Commercial Register to the notaries. The following chapters are focused on the current legal regulation of this matter. First, the thesis deals in general with the essence of performing direct registrations by a notary. The following chapters contain the core of the thesis, that is the analysis of all the conditions that need to be fulfilled in order to enable a notary to perform a registration in the Commercial Register, which are namely the existence of a so...
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Legal regulation of the Commercial Register
Janáč, Jiří ; Zahradníčková, Marie (advisor) ; Patěk, Daniel (referee)
Legal regulation of the Commercial Register The purpose of my master's thesis is to describe the Commercial Register legislation in the Czech Republic, including both a development of the Commercial Register and its current legal framework, with regard to a recent recodification of private law which came into effect on January 1, 2014. The thesis is composed of 8 chapters. Chapter One summarizes a legislation development of the Commercial Register in Czech countries since the Austria-Hungary period through the changes of a legal system after 1989 to a current legislation after recodification. Chapter Two deals with a term and a nature of the Public Registers of Legal Entities and Natural Persons, on which all of the elemental principles of the Commercial Register are explained, when the Commercial Register had become one of the types of public registers. Subchapter about courts maintaining the Commercial Register contains an analysis of their operations. Subchapter about persons and entries that can be entered into public registers defines essential facts, which shall be entered into the register. Chapter Three explores the Commercial Register, its individual units and facts which can enter those units. It is necessary to keep the legislation generality of public registers in mind, to which a...
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Legal regulation of the Commercial Register
Janíček, Milan ; Zahradníčková, Marie (advisor) ; Štenglová, Ivanka (referee)
The topic of this diploma thesis is the legal regulation of the Commercial Register in the Czech Republic. The thesis focuses on various problems connected with this legal sphere and with the role of the Commercial Register as a public document. The thesis consists of seven chapters, each of them dealing with different aspects of the Commercial Register's nature. At the beginning of the thesis there is the survey of the historical development of the Commercial Register and basic facts, documents and legal regulations (e. g. Code Savary 1673, Code de commerce 1807, AHGB 1863 etc.) that were very important and influencing factors for its present appearance (as it is known in the Commercial Code N. 513/1991 Coll.) are described there. Then the basic concept and principles of the Commercial Register are explained and the principle of publicity (material and formal) on which the Commercial Register is based is analyzed. The next part of the thesis illustrates the Commercial Register's structure and defines which subjects (artificial and natural persons) and information are, according to the law, recorded there. There are also explanations of registered subjects and information and legal effects of the registration. Possible difficulties during the registration process are also mentioned. The end of the...
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