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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Effective Debt Collection
Stašek, Michal ; Štopl, Jiří (referee) ; Musilová, Helena (advisor)
This bachelor´s thesis compares various ways of debt collection and assignment of debts to give the most effective way for concrete company. It gives a summary of process of debt collection and ways of assignment of debts. At the conclusion, the most effective way of debt collection is proposed.
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Corporate financing by assignment of receivables
Čejka, Ladislav ; Bažantová, Ilona (advisor) ; Dupáková, Lenka (referee)
Corporate financing by assignment of receivables Abstract The diploma thesis deals with the issue of using the assignment of receivables as an instrument of financing a company. The thesis presents a comprehensive legal and economic analysis of this alternative method of corporate financing. In view of the current extraordinary increase in the demand of companies for securing working capital in this way, the thesis aims to provide the potentially financed company with sufficient information and arguments to make a qualified decision whether or not the assignment of receivables is an optimal choice. To this end, the thesis analyses the various legal and economic aspects of increasing available cash resources through the assignment of receivables. Since the added value of this thesis lies mainly in the synthesis of multidisciplinary knowledge, its content design is based on the principle from the general to the specific. The thesis first lays a theoretical foundation that puts the issue under study in a relevant context. At the very beginning of the thesis, it defines the concept of enterprise and delineates it from related concepts. It then proceeds to explain corporate financial management by analysing its most important components. Emphasis is placed on the explication of the key principles of corporate...
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Assignment of receivable arising from business relation, bulk assignment, factoring
Mintora, Martin ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Assignment of a receivable arising from a business relation, bulk assignment, factoring The thesis deals with several selected questionable issues related to the assignment of a receivable arising from a business relation. I have chosen this theme because the Czech legal theory doesn't offer satisfactory answers to all of the questions that arise from this topic. The thesis seeks to analyse the selected issues and to offer reasonable solutions to the problems relating to the selected issues. The method of the thesis is based on a comprehensive analysis of the relevant Czech case law as well as the relevant literature. The realized legal conclusions are afterwards put into a broader context and critically evaluated. The thesis is composed of ten chapters. Chapter One defines aims of the thesis. Chapter Two is introductory and explains the basic concept of the assignment of a receivable under the Czech commercial law. Chapter Three contains a basic overview of the receivables which are generally assignable under the Czech commercial law including the assignment of future receivables. It also deals with the topic of another assignment of a future receivable before its origin which is in my opinion allowable. Chapter Four describes cases of prohibitions of an assignment of a receivable. The chapter is...
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Contract for the assignment of a claim
Klíma, Lukáš ; Šustek, Petr (advisor) ; Salač, Josef (referee)
The purpose of this thesis is to try to provide comprehensive analysis of the recent legislation of contract for the assignment of a claim, compare it with former legislation, critically evaluate changes that new civil code bought to contract for the assignment of a claim and find solutions for selected legal problems that acceptance of current legislation brought to experts. The thesis is systematically divided into seven chapters. First chapter briefly define the concept of obligation and is dedicated to changes in subject of obligations based on the will of the parties. The second chapter analyses the historical development of assignment of a claim. In first part attention is paid to genesis of Roman law cessio, in later parts it analysis civil codes effective in Bohemia which contained legislation of assignment of a claim. The third chapter is devoted to subject of assignment of a claim. It analysis what can be assign and what cannot be assign. Special attention is dedicated to assignment of future claims and assignment of group of claims. The fourth chapter is devoted to contract for assignment of a claim. It analysis form of contract for assignment of a claim and essential aspects of this kind of contract. The fifth chapter is devoted to parties of contract for assignment of a claim. It...
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Assignment of recievables contrary to the contractual prohibition
Balliu, Arbër ; Elischer, David (advisor) ; Frinta, Ondřej (referee)
Assignment of receivable in breach of the anti-assignment clause Abstract The goal of this rigorous thesis entitled "Assignment of receivable in breach of the anti-assignment clause" is to answer several key questions relating to the effects and consequences of breaching the anti-assignment clause under the current Czech law. In particular, it is examining the effects of the agreed anti-assignment clause under the current Czech law, i.e. whether it has erga omnes or merely inter partes effects. Furthermore, it is analyzing the consequences of breaching the anti-assignment clause under the current Czech law and whether the current Czech law allows differentiation of the consequences according to the circumstances of the case. This rigorous thesis seeks to answer all these controversial questions. In search for the answers, this work deals with a number of opinions already expressed in professional circles, as well as with some foreign theories. The first chapter is devoted to a historical analysis of the development of understanding of the receivable and its transferability, with an emphasis on Roman law. First, the nature of the receivable and the possibility of disposition with a receivable from Roman law to modern private-law codification are examined. This is particularly important for dealing with...
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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Contract for the assignment of a claim
Klíma, Lukáš ; Šustek, Petr (advisor) ; Salač, Josef (referee)
The purpose of this thesis is to try to provide comprehensive analysis of the recent legislation of contract for the assignment of a claim, compare it with former legislation, critically evaluate changes that new civil code bought to contract for the assignment of a claim and find solutions for selected legal problems that acceptance of current legislation brought to experts. The thesis is systematically divided into seven chapters. First chapter briefly define the concept of obligation and is dedicated to changes in subject of obligations based on the will of the parties. The second chapter analyses the historical development of assignment of a claim. In first part attention is paid to genesis of Roman law cessio, in later parts it analysis civil codes effective in Bohemia which contained legislation of assignment of a claim. The third chapter is devoted to subject of assignment of a claim. It analysis what can be assign and what cannot be assign. Special attention is dedicated to assignment of future claims and assignment of group of claims. The fourth chapter is devoted to contract for assignment of a claim. It analysis form of contract for assignment of a claim and essential aspects of this kind of contract. The fifth chapter is devoted to parties of contract for assignment of a claim. It...
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Assignment of receivable arising from business relation, bulk assignment, factoring
Mintora, Martin ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Assignment of a receivable arising from a business relation, bulk assignment, factoring The thesis deals with several selected questionable issues related to the assignment of a receivable arising from a business relation. I have chosen this theme because the Czech legal theory doesn't offer satisfactory answers to all of the questions that arise from this topic. The thesis seeks to analyse the selected issues and to offer reasonable solutions to the problems relating to the selected issues. The method of the thesis is based on a comprehensive analysis of the relevant Czech case law as well as the relevant literature. The realized legal conclusions are afterwards put into a broader context and critically evaluated. The thesis is composed of ten chapters. Chapter One defines aims of the thesis. Chapter Two is introductory and explains the basic concept of the assignment of a receivable under the Czech commercial law. Chapter Three contains a basic overview of the receivables which are generally assignable under the Czech commercial law including the assignment of future receivables. It also deals with the topic of another assignment of a future receivable before its origin which is in my opinion allowable. Chapter Four describes cases of prohibitions of an assignment of a receivable. The chapter is...
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Effective Debt Collection
Stašek, Michal ; Štopl, Jiří (referee) ; Musilová, Helena (advisor)
This bachelor´s thesis compares various ways of debt collection and assignment of debts to give the most effective way for concrete company. It gives a summary of process of debt collection and ways of assignment of debts. At the conclusion, the most effective way of debt collection is proposed.
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