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Distribution of profit in stock corporation
Krebs, Jakub ; Liška, Petr (advisor) ; Hurychová, Klára (referee)
Distribution of profit in stock corporation Abstract The decision on the distribution of profit and its payment not only in the context of a stock corporation is a crucial and complex process, the regulation of which is constantly changing due to the influence of the actual practice, court decision-making and evolving legislation, and for this reason it is not superfluous to monitor it regularly. In particular, due to the still recent amendment to Act No. 90/2012 Coll., on Commercial Companies and Cooperatives (the Business Corporations Act), which was brought into effect on 1 January 2021 by Act No. 33/2020 Coll., a number of fundamental changes have occurred (as in other areas of corporate law) in the process of decision-making on profit distribution. This thesis aims to highlight these changes, analyze their impact, compare them with the previous regulation and place them in the overall context of the regulation of profit distribution. Although the broadest possible coverage of the amendments is a key part of this thesis, its main objective is a thorough description and analysis of the entire process of decision-making on profit distribution with a special focus on the joint stock company and its specifics, including all issues related to the individual stages of the process itself and issues closely...
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Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register
Tocik, Jan ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
1 Ascertaining beneficial owners of limited business corporations and the legal consequences of discrepancies in their register Abstract The ongoing EU regulatory developments in the area of anti-money laundering and combating the financing of terrorism have brought obligations to identify and register data on beneficial owners of legal persons and legal arrangements. Beneficial owners are, in the most general sense, natural persons who, on a factual or legal basis, directly or indirectly, control a legal person or legal arrangement, own a significant share in it or draw a substantial part of funds from its capital resources. The main purpose and objective of these obligations is to ensure increased transparency of these legal entities so that they cannot be easily exploited for the perpetration of (financial) crime. In order to implement the latest European legislation into the Czech legal system, the Czech legislator adopted (and is currently amending) Act No. 37/2021 Sb., on the Register of Beneficial Owners, which regulates this legal matter in a general and comprehensive manner. The object of this thesis is the analysis of the new statutory regulation and the assessment of whether it is capable of achieving its objective, which is to ensure increased transparency of legal persons, specifically in the...
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Taxation of selected forms of business with regard with regard to a potential social security benefits
Horčičková, Martina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.
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Accounting and tax aspects of equity
Swaczynová, Lucie ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
The thesis deals with the analysis of equity transactions and comparing the impact of these transactions for accounting and tax purposes. The introduction describes the characteristics of equity and its arrangement in the balance sheet. The thesis focuses on how the legal regulations of the capital companies are reflected in the accounting of these legal entities and what are the tax impacts of transactions with equity. This includes issues of increase and decrease of share capital, profit shares, capital fund creation, including valuation differences from revaluation of assets and liabilities. There is also mentioned the issue of creating the structure of equity in the transformation of commercial corporations. The final part deals with the disclosure of equity information in the Statement of Changes in Equity.
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Duty of loyalty of the capital company members
Kaščáková, Dáša ; Černá, Stanislava (advisor) ; Pelikán, Robert (referee)
The topic of shareholder's duty of loyalty is an important aspect for the definition of most of the duties and obligations of the capital company members. Therefore, it is also very popular topic for the authors of professional literature, who tend to be interested in systematized distinction of the duties and obligations of the capital company members. Most authors, along with the jurisprudence, already admit considerable importance of principle of loyalty and consider it to be the rule of interpretation appropriate for its application to the other duties and obligations of company members. The principle of loyalty, having a regulatory function, may fill in particular gaps in the statutory regulation. As a derogatory rule it may avoid the application of other rules that would lead to unfair decisions. This work aims to demonstrate the possibility of application of the principle of loyalty in practice. The thesis is divided into two main parts, the first is meant to clarify the place of the duty of loyalty in Czech law. It describes how was the existence of the duty of loyalty inferred before its regulation in new Civil Code. Next chapters of the first part are devoted to current applicable regulation. The second part of the theses focuses on particular examples in order to demonstrate the...
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Profit shares in business corporations
Hanusová, Lucie ; Randáková, Monika (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.
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Limited liability company
HUDÁK, Vasil
A comparison of the limited liability company with exclusive Czech ownership interest with entities of the same legal form with foreign ownership interest was the main target of the bachelor work. Analysis of the position of a limited liability company among other business entities in the Czech Republic was stated as a second target of the work. The last target given for the thesis was to analyse the legislation of this legal form in the frame of current practice of the court.
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