|
|
A contract to lease an enterprise
Lužová, Irena ; Eichlerová, Kateřina (advisor) ; Horáček, Tomáš (referee)
A contract to lease an enterprise A contract to lease an enterprise (Act No. 513/1991 Coll., the Commercial Code) was replaced by an agreement of usufructuary lease of an establishment with effect from 1. January 2014, when the New Civil Code came into force. Due to a new legislation, thesis in some chapters mentions comparison between present and former legal regulations, especially represented by Act No. 513/1991 Coll., the Commercial Code. Some chapters explain concept of usufructuary lease of an establishment from the historical point of view. The thesis deals with Czech legal regulation of the agreement of usufructuary lease of an establishment. It is an agreement regulated by Section 2349 atc. Act No. 89/2012 Coll., the New Civil Code. Usufructuary lease of an establishment is a contractual type related to contract of purchase of an establishment. Firstly, the thesis explains term establishment and defines objects we can classify as an establishment. The work also deals with the term part of an establishment ( branch) and other contextual terms. The main part is devoted to contracts essentialia negotii and the content of the contract from the view of the changes that have occurred with the effect of the Civil Code No. 89/2012 Coll. Especially problematic issues are rights and obligations,...
|
|
|
Usufructuary lease of a business
Němec, Jakub ; Liška, Petr (advisor) ; Josková, Lucie (referee)
Usufructuary lease of a business ABSTRACT The object of the thesis is to analyse the current legal regulation of the usufructuary lease of a business and, in appropriate places, to compare this regulation with the previous legislation and to submit proposals for suitable contractual arrangements under the usufructuary lease of a business contract and the related documentation. At first, for the purpose of analysing the legal regulation of the usufructuary lease of a business, the thesis defines the institutes of a business enterprise and of a usufructuary. The first chapter focuses on the historical development of the concept of the institute of the business enterprise in Czech legal regulations, starting with the pre-war legal regulation and finishing with the current legislation. There is a passage devoted mainly to the definition of a business enterprise, a plurality of business enterprises and the nature of the business enterprise as a collective thing. This is followed by the effort to define the usufructuary lease of a part of a business enterprise constituting a separate organisational component, as the provisions on the usufructuary lease of a business are applied by analogy to the usufructuary lease of such part of the business. A part of the second chapter devoted to the institute of a...
|
|
|
Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment)
Přibyl, Jan ; Horáček, Tomáš (advisor) ; Josková, Lucie (referee)
Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment) The topic of this thesis is "Commercial establishment as an object of legal relationship (purchase of commercial establishment and usufructuary lease of commercial establishment)". From the title it is obvious that commercial establishment is an object of legal relationship but not a subject of legal relationship which is a considerable part of its understanding. With the acceptance of the Czech Civil Code a lot of changes came to this institute, including name change. This is the reason why it was necessary to conceive this matter complexly, from the basic term to specifics of particular legal relationships. The first part of this thesis is focussed on a basic term of commercial establishment and its circumscription in the Czech Civil Code, where it is understood as a set of asset and also as an agent for entrepreneurial activities. This part analyses particular kinds of commercial establishment and also branch of another parts of commercial establishment. The second part is dedicated to various examples of legal relationships where the commercial establishment might be the object. Particular legal relationships are concisely characterised. In this part there...
|
|
|
A contract to lease an enterprise
Lužová, Irena ; Eichlerová, Kateřina (advisor) ; Horáček, Tomáš (referee)
A contract to lease an enterprise A contract to lease an enterprise (Act No. 513/1991 Coll., the Commercial Code) was replaced by an agreement of usufructuary lease of an establishment with effect from 1. January 2014, when the New Civil Code came into force. Due to a new legislation, thesis in some chapters mentions comparison between present and former legal regulations, especially represented by Act No. 513/1991 Coll., the Commercial Code. Some chapters explain concept of usufructuary lease of an establishment from the historical point of view. The thesis deals with Czech legal regulation of the agreement of usufructuary lease of an establishment. It is an agreement regulated by Section 2349 atc. Act No. 89/2012 Coll., the New Civil Code. Usufructuary lease of an establishment is a contractual type related to contract of purchase of an establishment. Firstly, the thesis explains term establishment and defines objects we can classify as an establishment. The work also deals with the term part of an establishment ( branch) and other contextual terms. The main part is devoted to contracts essentialia negotii and the content of the contract from the view of the changes that have occurred with the effect of the Civil Code No. 89/2012 Coll. Especially problematic issues are rights and obligations,...
|
|
|
Business, its sale and rent
Večeř, Igor ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee) ; Klimeš, František (referee)
The recent nature of the topic "Business, its sale and rent" clearly shows the social need that character of the enterprise as an object of business relationships and contracts for the sale of the business and the lease of the business is actively used. The company represents an important element which belongs to the business environment, and with the company as an object of legal relations may the businessman dispose - for example, a company can sell or hire. For the existence of the company and contract types associated with the enterprise is critical for a legal anchoring of these institutes. Enactment of these institutes is now primarily based on the Commercial Code, but in the ongoing recodification process of civil and commercial law will be the primary legislation under the New Civil Code, although it will modify the present time and the absolute business obligations. The law of contracts, which include a contract for sale of the business and the contract for the lease of the business will be "moved" by the rules of the New Civil Code. Company at a stage where is not a subject of the influence of contracts for the sale of the business, or the lease of the business, can be analyzed in terms of its "static" phase. The main subject of research in this phase of the business as such, is business...
|
|
|
Účetní, daňové a právní aspekty převodu podnikání fyzické osoby na společnost s ručením omezeným
Mlýnková, Martina
The graduation thesis is oriented to the accounting, tax and law implica-tions of transfer business self-employed to the Limited Liability Company. The paper evaluated the effects of individual variants of transfer of assets and debts self-employed to the Limited Liability Company, such as the sale of business, nonmonetary investment to the basic capital, rent business. The operational objective is to evaluate the tax burden on individuals and businesses tax burden of limited liability companies. Work based on business of specific self-employed, its tax evidence, and transfer type variations are applied to its business.
|
|
| |
guest ::
