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Statutory Body´s Remuneration and its Optimalization
Tkadlec, Lukáš ; Janírek, Martin Stanislav (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis “Statutory Body’s Remuneration and its Optimalization” discusses the remuneration of statutory bodies and defines possibilities of their remuneration. The thesis describes the term of the statutory body and the legislation concept of statutory bodies. It also examines the theoretical possibilities of remuneration and their tax burden. Next the thesis describes the relation of individual revenues to the statutory social and health insurance. The thesis also includes a part dealing with suggestion for improvement of statutory body’s remuneration so that associated costs are minimized in practical examples.
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Insolvency delicts under the Business Corporations Act
Kuta, Petr ; Hurychová, Klára (advisor) ; Eichlerová, Kateřina (referee)
Insolvency delicts under the Business Corporations Act Abstract The thesis deals with the very up-to-date topic of insolvency delicts under the Business Corporations Act, the legal regulation of which has undergone fundamental conceptual changes in recent years. The amendment of Business Corporations Act (the "amendment")1 brought a completely new form of the actus reus of the insolvency delict, which unified the previously disparate and unjustifiably differentiated legislation. In this context, the procedural aspect of the legislation has also been redesigned by introducing joint proceedings on insolvency delicts, which are now a part of the insolvency proceedings. Additionally, the regulation of insolvency sanctions as liability consequences for the commission of a insolvency delict has also been clarified, with the former sanction of liability for the debts of a bankrupt business corporation being completely replaced by a whole new concept of "liability for lack of property" inspired by French law. These changes to the legislation are set out in the context of the objectives pursued by the amendment and in the light of the general meaning and purpose of the legislation, which is, in particular, to protect the property interests of the creditors of the bankrupt business corporation. The interpretation is...
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Board of directors as the statutory body of a bank
Rumlová, Alena ; Zahradníčková, Marie (referee)
BOARD OF DIRECTORS AS THE STATUTORY BODY OF A BANK Abstract This thesis focuses on the board of directors as the statutory body of a bank, and provides a comprehensive view on the Czech, EU and selected foreign legal regulation of this area, with an emphasis on the specifics of the legal regulation of a bank's board of directors and the legal requirements imposed on its members, in comparison with the legal regulation of the boards of directors of other, "regular" Czech joint stock companies, i.e. joint stock companies not subjected to banking regulation and supervision of the Czech National Bank. The first chapter contains an overview of the relevant legal regulations and other sources - its aim is to provide an overview of the sources referred to herein together with a brief analysis of the binding nature of selected sources so that the reader gets an opportunity to better orientate themselves in the complicated area of banking regulation. The second chapter deals with the internal organisation of a bank as a joint stock company and other relating requirements imposed by the regulator on banks as so- called special business corporations, with an emphasis on the specific requirements in relation to the board of directors. In the third chapter, the focus shifts on the board of directors as a bank's...
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Legal Acts in the Name of an Entrepreneur
Kučerová, Lenka ; Oehm, Jaroslav (advisor) ; Liška, Petr (referee)
The thesis deals with an acting on behalf of legal entity. Its aim is not to produce a comprehensive elaboration on the subject matter but to focus on judicial decisions of the higher courts with an effort to fill in gaps in legislation and to clarify dubious parts of the legal text. Chapter One is introductory and defines basic institutes used in the thesis such as management of the company, acting on behalf of legal entity and decision-making. Chapter Two examines an acting on behalf of the corporation by its corporate agent, a set manner of acting, its limitation and consequences of a concurrence of the agents. The chapter briefly mentions an acting in the name of a company before its incorporation and some aspects of powers of a proctor. Chapter Three concentrates on a representation of a legal entity with focus on a substantive representation. In its beginning, there is a brief characterization of a statutory representation and a representation under the power of attorney. Subsequently, the chapter describes individual types of representation by - a chief executive of the structural unit of the legal entity (s. 13/3 of the Commercial Code), a person authorized to certain conduct (s. 15), other person currently present in business premises (s. 16). Finally, it deals with a representation under the power...
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Concurrence of the function of a member of a statutory body and an employment relationship in the same corporation
Pulda, Tomáš ; Morávek, Jakub (advisor) ; Tomšej, Jakub (referee)
Concurrence of the function of a member of a statutory body and an employment relationship in the same corporation Abstract The aim of this work is to comprehensively map the issue of concurrence of a member of a statutory body and an employment relationship in the same business corporation, both in terms of regulatory development and in terms of the most important court decisions concerning concurrence. The purpose is therefore to create an imaginary "timeline" that will reflect the various relevant provisions of the legislation and at the same time bring a selection of the most interesting court decisions. The more practical side of the matter is also not neglected, when the validity of employment contracts, which create concurrence, is analyzed. The first chapter is focused on the basic theoretical background of both the field of labor law and commercial law, which is worked with in other parts of the work and which are important for understanding the whole issue. In the third chapter, I focused on case law, which represents a key role in the issue of concurrence of a member of a statutory body with an employment relationship. A substantial part of this chapter is devoted to the analysis of the Constitutional Court's ruling from 2016, but several decisions of the Supreme Court are also mentioned, whose...
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The liability of the debtor's representatives for the late submission of the insolvency petition
Polena, Stanislav ; Černá, Stanislava (advisor) ; Josková, Lucie (referee)
Liability of the Statutory Body for a Late Opening of Insolvency Proceedings Abstract This thesis deals with the issue of liability of a member of a statutory body for a late filed insolvency petition and other legal consequences associated with a breach of obligations incurred by a member of a statutory body due to the bankruptcy situation of a business corporation. The aim of this work is to analyze the various legal instruments by which the creditors or insolvency administrator of a failing business corporation can claim property compensation against a member of its statutory body who submitted a late insolvency petition or otherwise contributed to its bankruptcy. The text of the thesis is divided into three parts. In the first, I analyze the basic concepts that are key to the topic discussed. Attention is paid to the statutory body. I follow up with a analysis on the bankruptcy of a business corporation, as the obligation to open the insolvency proceedings is prosecuted only if the business corporation is in a state of bankruptcy. Its correct identification is thus crucial for the issue of liability for breach of this obligation. Finally, the last chapter is devoted to the insolvency petition, which is also important from the point of view of the liability of a member of the stautarian body for his late...
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"Simultaneous performance of function of statutory body of capital company and employment relationship"
Hadrbolcová, Martina ; Patěk, Daniel (advisor) ; Eichlerová, Kateřina (referee)
6 Simultaneous performance of function of statutory body of capital company and employment relationship Abstract The topic of this rigorosum thesis is the issue of prohibiting performance of a function of the statutory body of a capital company while simultaneously having an employment relationship with that same company, which was inferred by judicature in the early 90s of the last century. However, despite this prohibition, the simultaneous performance of function of the statutory body and employment relationship is common practice in the Czech Republic. In fact, it provides this statutory body or its member a protection, which otherwise belongs by law only to employees. However, as a follow-up to the current Supreme Court decisions, there have appeared some opinions that judicature has finally resolved this issue of simultaneous performance. So, the aim of this rigorosum thesis is to appraise whether we can consider this issue as resolved or not and what new practical problems this new Supreme Court's interpretation causes. This rigorosum thesis is divided into eight main chapters. The first one and second ones are dedicated to the theoretical basis and basic characteristics of the dependent work and the performance of a function of the statutory body. The third chapter is dedicated to comparison of...
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The comparison of the approaches towards concurrence of employment relationship and membership in the statutory body of a company in the Czech and German regulation
Dvořák, Michal ; Štefko, Martin (advisor) ; Tomšej, Jakub (referee)
(English) The presented work deals with the position of persons who are supposed to perform the function of a member of the statutory body of a legal entity in the employment relationship, as the status of these members of the statutory body has been disputed in Czech law for a very long time. Since approach to this issue in the neighboring Federal Republic of Germany is equally interesting and the professional public, including the German Federal Court of Justice, regularly expresses itself to the question of the concurrence of employment and membership in the statutory body of a business corporation at least since the middle of the last century, I have chosen a comparison of approaches in Germany and the Czech Republic to this issue as a tool for explanation of the whole issue, familiarization with the view from a different angle and also for obtaining of any inspiration for solving this legal issue in Czech law. With the help of the descriptive, analytical and comparative method I analyzed the concurrence of the functions of employees and members of statutory bodies in Czech law and the law of the Federal Republic of Germany, I also took into account the current case law of the European Court of Justice in this matter. By comparing the legal regulations of both countries, I learned that...
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Comparison of approaches to the issue of the concurrence of performance of the function of a member of the statutory body and the employment relationship in commercial corporations in the French and Czech legal order
Babulíková, Kateřina ; Josková, Lucie (advisor) ; Pelikán, Robert (referee)
Comparison of approaches to the issue of the concurrence of the performance of the function of a member of the statutory body and the employment relationship in commercial corporations in the French and Czech legal order The possibility of concurrence of the performance of the function of a member of the statutory body and the employment relationship within one company is traditionally non regulated by Czech legal order. The solution is based on case law which, due its rigorous approach and poorly developed argumentation, does not offer neither clear answer to the question, nor the sufficient level of legal certainty. The thesis aims to analyse the approaches to the issue of the concurrence and its solution in France and the Czech Republic respectively, compare this approaches and propose possible adjustments in the approach of Czech justice to the issue, regarding the decision of the Czech Constitutional court from 13th September 2016, no. I. ÚS. 190/15. The thesis is divided into four parts. First part defines the basic legal notions in context of the legal orders of both countries. In the second and third part are described both approaches to the issue of concurrence of the performance of the function of a member of the statutory body and the employment relationship in France and the Czech...
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The concurrence of employment with function of the statutory body in the business corporation
Wejmelka, Radek ; Pichrt, Jan (advisor) ; Drápal, Ljubomír (referee)
72 SUMMARY The concurrence of employment with function of the statutory body was many times resolved in the practice and the judicature but almost after 25 years of judicature development there is no united view, whether the concurrence of employment with function of the statutory body is permissible under the Czech law or not. The main purpose of this thesis is to submit an analysis of this legal problematics in terms of commercial and labour law with overlaps into social security law and tax law with summary of the relevant judicature. The first chapter of this thesis is focused on the general definition of legal entities and natural persons. The second chapter follows up the performance of function of the statutory body in terms of commercial law particularly regarding the conditions and the rights and obligations of member of the statutory body. The third chapter mainly focuses on the employment in terms of labour law and on comparisons of the labour law and commercial law legal relationship. The fourth chapter provides an overview of historical development of the judicature regarding possible solutions found in judicature of High Court in Prague and Supreme Court of the Czech Republic and the arguments for and against the admissibility of concurrence of employment and function of the statutory body in...
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