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The rights and duties of members of a limited company in liquidation
Brendlová, Eliška ; Josková, Lucie (advisor) ; Černá, Stanislava (referee)
The diploma thesis deals with the change in the content of some rights and duties of members of limited companies after the company enters into liquidation. The legal regulation of liquidation is generally not sufficiently represented in the current legal regulations and its interpretation is not always clear. Also, court decisions and conclusions of legal theory regarding the liquidation of capital companies, which would help to clarify some controversial areas, are not very common at present. In the case of a more specific issue of the rights and duties of members after the company's entry into liquidation, the situation is even more unclear. Although liquidation legislation is generally considered to be successful, it contains a large number of ambiguities which cause problems in its interpretation. The aim of this work is to objectively analyze the individual selected rights and duties of the members of the liquidated limited company, the content of which is internally changed due to the company's entry into liquidation, to point out these content changes and draw attention to any problems or ambiguities that may arise. Furthermore, the aim of this work is to try to find solutions to the above problems and ambiguities. Apart from the introduction and conclusion, the work itself consists of...
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Corporate social responsibility of limited companies and its impact on the standard of due managerial care
Stříteská, Eva ; Patěk, Daniel (advisor) ; Pelikán, Robert (referee)
In my master's thesis I focus on the corporate social responsibility (CSR) within a joint stock company and a limited liability company. The aim of this paper is to define the CSR and to find out the ways in which corporate social responsibility displays in the company. Displays of the CSR are described on the most widespread company in the world - join stock company. This thesis composes of four chapters. The first chapter focuses on the development of corporate social responsibility and on its minuses and pluses for the company. The next chapter attempts to define the purpose and the interest of the company. In general, we can say that the joint stock company is found for the entrepreneurial purpose and its main task is to produce a profit to its founders. However, that does not mean that such purpose is the only possible purpose of the company. Regarding interest of the company, this thesis analyses the most fundamental approaches to this topic and the approach which the Czech company law uphold regarding this matter. The third chapter focuses on the obligation of joint stock company's governing body to act according to the duty of care. The chapter describes the components of this duty and the haven in the form of business judgemental rule. To define the duty of care is important for this paper...
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International taxation of limited companies - a comparison between Czech Republic and Russia
Aharonyan, Elen ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The object of this thesis is international taxation of companies. It focuses on the comparison between the Czech Republic and the Russian Federation. The first chapter focuses on the tax systems of both countries, dealing with what kind of taxes exist and what is taxed, and all this on a general level, which is crucial for further comparison that is made in final chapters of the thesis. According to the topic, the thesis gives a description and definition of the companies, what kind of companies exists in both countries and what is related legislation. It is followed by a chapter on international taxation, describing international taxation issues on a general level and explaining main definitions it deals with, without which this issue cannot be understood. It discusses how countries avoid of double taxation on an international level, and what tools exist for it. Afterwards it explains international taxation of companies and specifically provides the analysis of The double taxation treaty between the Czech Republic and Russia, also by showing examples for better understanding of this issue.
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Types of shares in limited companies
Šendera, Radek ; Čech, Petr (advisor) ; Josková, Lucie (referee)
Types of shares in limited companies Abstract This thesis focuses on (variety of) types of shares in limited companies (limited-liability company and joint-stock company). The possibility to create various types of shares (share classes) is one of the many changes brought by the Business Corporations Act. Even though many years have passed since its entry into force, the share classes remain relatively new matter which inevitably brings many uncertainties and interpretation problems. Those are not limited to a narrow range of issues but concern the whole subject matter. Therefore, this thesis does not focus only on a limited range of related issues but approaches the problematics of share classes as a whole. The purpose of this thesis is to provide a comprehensive interpretation of issues related to the formation (creation) of various types of shares and to offer answers to the most important questions concerning this subject. Therefore, the first part of this thesis focuses on the concept of share in limited companies itself. On selected issues concerning shares, the nature of rights and duties attached to them is clarified. To demonstrate their advantages and disadvantages these rights and duties are compared with the ones arising from so-called sideletters at the end of the first part of this thesis. At...
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International taxation of limited companies - a comparison between Czech Republic and Russia
Aharonyan, Elen ; Novotný, Petr (advisor) ; Vondráčková, Pavlína (referee)
The object of this thesis is international taxation of companies. It focuses on the comparison between the Czech Republic and the Russian Federation. The first chapter focuses on the tax systems of both countries, dealing with what kind of taxes exist and what is taxed, and all this on a general level, which is crucial for further comparison that is made in final chapters of the thesis. According to the topic, the thesis gives a description and definition of the companies, what kind of companies exists in both countries and what is related legislation. It is followed by a chapter on international taxation, describing international taxation issues on a general level and explaining main definitions it deals with, without which this issue cannot be understood. It discusses how countries avoid of double taxation on an international level, and what tools exist for it. Afterwards it explains international taxation of companies and specifically provides the analysis of The double taxation treaty between the Czech Republic and Russia, also by showing examples for better understanding of this issue.
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