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Concurrence of the Position of a Governing Body and Statutory Authorization in Limited Companies and Cooperative in a Comparative Context
Fröhlich, Lukáš ; Černá, Stanislava (advisor) ; Liška, Petr (referee)
1 Concurrence of the Position of a Governing Body and Statutory Authorization in Limited Companies and Cooperative in a Comparative Context Abstract The thesis provides an analysis of function concurrence between board members and employees to the extent of board members in companies limited by shares and in a society. The aim of this thesis is to describe the relative issues, problematic and controversial aspects of current doctrine and propose possible solutions, which could be acceptable for legal theory as well as for legal practice. The work is divided into three main parts. The first part deals with the validity of employment contract in case of concurrence of functions. The second part then describes the issue of company representation in case of concurrence of functions. The last part describes the relative issues, which are common to both previous sections. The first part deals mainly with the current legal regulation of the employment contract in case of concurrence of functions. Not long ago, the employment contract was held as invalid by case law; however a recent legislation has brought some reasonable changes and has explicitly declared the validity of the employment contract. Nevertheless, this has produced also some new issues, especially in the case of conflicts between the employment...
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Souběh funkce člena statutárního orgánu a zaměstnance ve vybraném podniku
Otčenášková, Iva
OTČENÁŠKOVÁ, I. Concurrence of a member of the statutory body and employee in a selected company. Bachelor thesis. Brno: Mendel University, 2019. This bachelor thesis deals with the issue of overlapping of functions in a person who is member of the statutory body and employee in selected company JASYKO s. r. o. Literary research is based on professional literature and judica-ture conclusions concerning the selected issue. It also describes characteristics for a limited liability company, the employment relationship and the payment of statutory payments. The practical part deals with the description of the current situation in a company, including income taxation. Based on the models, the basis for optimizing income taxation and pension security was proposed.
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Concurrence of the office of governing body and employment relationship
Pešková, Mirka ; Černá, Stanislava (advisor) ; Zahradníčková, Marie (referee)
01 Abstract: Concurrence of the office of governing body and employment relationship The principal objective of this thesis is to analyse and collectively process issue of concurrence of the office of governing body and employment relationship. The aim of this thesis is to analyse this issue from the current legislation, jurisprudence and also from expert discussion point of view. At the same time, the thesis seeks to deal with the diversity of views and approaches to the issue. The thesis consist of four chapters, which do correspond to the main goals of the thesis, as stipulated in the Introduction. Chapter one deals with the theoretical background. There are defined basic terms such as agreement on the performance of a position or employment relationship, necessary for this thesis. Chapter two analyses the historical development of this issue, focusing not only on legislation, but also on jurisprudence. The first subchapter covers the period from 1 January 1993 to 31 December 2011, as the first examined historical period. The second subchapter examines the brief period from 1 January 2012 to 31 December 2013, which is considered the only period when the concurrence of the office were explicitly allowed. The third chapter attempts to introduce foreign legislation of concurrence of the office of governing...
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Concurrence of the Position of a Governing Body and Statutory Authorization in Limited Companies and Cooperative in a Comparative Context
Fröhlich, Lukáš ; Černá, Stanislava (advisor) ; Liška, Petr (referee)
1 Concurrence of the Position of a Governing Body and Statutory Authorization in Limited Companies and Cooperative in a Comparative Context Abstract The thesis provides an analysis of function concurrence between board members and employees to the extent of board members in companies limited by shares and in a society. The aim of this thesis is to describe the relative issues, problematic and controversial aspects of current doctrine and propose possible solutions, which could be acceptable for legal theory as well as for legal practice. The work is divided into three main parts. The first part deals with the validity of employment contract in case of concurrence of functions. The second part then describes the issue of company representation in case of concurrence of functions. The last part describes the relative issues, which are common to both previous sections. The first part deals mainly with the current legal regulation of the employment contract in case of concurrence of functions. Not long ago, the employment contract was held as invalid by case law; however a recent legislation has brought some reasonable changes and has explicitly declared the validity of the employment contract. Nevertheless, this has produced also some new issues, especially in the case of conflicts between the employment...
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Concurrence of functions – history, development and problems of past and current legal regulations
Bařinová, Petra ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
According to the jurisdiction statutory representatives of companies, executives or members of Boards of Directors, cannot simultaneously be employed in the company on a position with a similar capacity. This problem has been discussed in the Czech Republic since 1993 when the first decision was held. In 2010 Supreme Administrative Court confirmed this statement and impugned the validity of health and pension insurance of this employee. The long-ignored problem has caused panic because the concurrence of functions is an issue for 80-90% of Czech companies and therefore the Ministry of Justice of the Czech Republic has initiated a legislative solution to this problem and prepared an amendment to the Commercial Code which allows the concurrence of functions.
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