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Set-off of claims
Kuceková, Martina ; Elischer, David (advisor) ; Hrádek, Jiří (referee)
- Set-off of claims The topic of this diploma thesis is the analysis of the institute of set-off of claims. The thesis deals with valid regulation. Set-off of claims is one of the most common method of extinguishing liabilities, while the extinguishment of liabilities by set-off can only by certain conditions. The diploma thesis is primarily based on commentary literature and case law, using actual case law and also older case law, which is still valid today. The aim of the thesis was to create a comprehensive overview of the institute of set-off of claims and to point out some problematic areas. The first chapter deals with the essence of set-off, especially prerequisites and admissibility. The chapter enumerates the individual conditions that the claims have to meet in order to be set off. These conditions are explained in more detail in the thesis. It is a necessary basis that must be known for the application of the set-off of claims institute. That is the basis for application in civil law as well as for application in other branches of law. For example in company law or bankruptcy law. The next chapter deals with the set-off itself, i.e. how mutual claims are extinguished, in which moment the claims are extinguished and what are the effects of the set-off of claims. It is the most...
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Termination of travel contract due to force majeure
Juřinová, Sára ; Frinta, Ondřej (referee)
The subject of the thesis is the termination of travel contract due to unavoidable and extraordinary circumstances. The term of unavoidable and extraordinary circumstance is not legally defined in the Czech Civil Code. Therefore, the thesis analyses this concept in the light of the case law of several European countries and compares the term substantively with the liberation ground under art. 2913 par. 2 of the Civil Code. In the following sections, the thesis discusses the meaning of unavoidable and extraordinary circumstances for the right of the contracting parties to withdraw from the travel contract free of charge, defining the various conditions under which the right can be exercised. The thesis also covers the meaning of unavoidable and extraordinary circumstances for the subsequent impossibility of performance.
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Other manners of extinction of obligations
Schwarzová, Aneta ; Lederer, Vít (referee)
Resumé This diploma thesis provides a basic insight into the issue of extinction obligations. In the first part, the author focused on the principles of the law of obligations, definition of related terms, legal enshrining and, in general, the origin, change and termination of the obligation. Subsequently, the thesis deals in general with the extinction of obligations. Furthermore, the author focused on selected ways of some of the other manners of extinction of obligations. These institutes are analyzed in more detail - set-off, withdrawal from contract, termination of an obligation and subsequent impossibility of performance. For the sake of clarity in reading the texts, the individual institutes are prepared according to the same outline - general introduction, admissibility, realization, effects and the final subchapter. In this subchapter, the thesis deals with some specifics that can be mentioned in connection with the institute and also how the institutes are used in their interpretation and application in specific situations. The thesis highlights some of the pitfalls of application practice. In addition to outlining the problem, the author tries in some cases to find a solution or to evaluate the current situation and the development of the problem in the future. Partial outcomes of this thesis...
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Other manners of extinction of obligations
Schwarzová, Aneta ; Lederer, Vít (referee)
Resumé This diploma thesis provides a basic insight into the issue of extinction obligations. In the first part, the author focused on the principles of the law of obligations, definition of related terms, legal enshrining and, in general, the origin, change and termination of the obligation. Subsequently, the thesis deals in general with the extinction of obligations. Furthermore, the author focused on selected ways of some of the other manners of extinction of obligations. These institutes are analyzed in more detail - set-off, withdrawal from contract, termination of an obligation and subsequent impossibility of performance. For the sake of clarity in reading the texts, the individual institutes are prepared according to the same outline - general introduction, admissibility, realization, effects and the final subchapter. In this subchapter, the thesis deals with some specifics that can be mentioned in connection with the institute and also how the institutes are used in their interpretation and application in specific situations. The thesis highlights some of the pitfalls of application practice. In addition to outlining the problem, the author tries in some cases to find a solution or to evaluate the current situation and the development of the problem in the future. Partial outcomes of this thesis...
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Nastavení systému vymáhání pohledávek ve vybrané společnosti
Tomek, Jan
This diploma thesis deals with the proposal of the enforcement system for the company. The literary research is focused on basic legal regulations in the area of securing and debt collection. In the practical part, the current state is evaluated first in these areas. Thereafter, procedures are designed to prevent the emergence of outstanding receivables as well as individual methods of recovery.
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Účetní a daňové souvislosti jednotlivých typů závazků
Krsková, Tereza
The aim of this diploma thesis is to create proposals for the Czech legislation in the field of accounting of liabilities, especially their termination based on the Civil Code. The diploma thesis defines the individual types of liabilities and, using model examples, their impact on the profit (loss) and the income tax base is shown here. These situations are then compared with International Accounting Standards IFRS and US GAAP. Differences between accounting systems and recommendations for Czech legislation are commented in the end of the diploma thesis.
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Discharge of Obligations by Unilateral Legal Act
Bém, Jiří ; Dvořák, Jan (advisor) ; Elischer, David (referee) ; Zahradníčková, Marie (referee)
It is now more than two years since the new Civil Code (OZ), which unified the previous predominantly two-way regulation of the discharge of obligations in one single codex, became effective. As a follow-up to this legally significant event, the focus of my PhD thesis (dissertation) has been on analyzing the resulting changes in comparison with the foregoing legal regulation of the Civil Code and the Commercial Code, including a deliberation on whether such changes have been positive or, alternatively, whether the new regulation can be reproached for certain shortcomings. Although the regulation of OZ which deals with the termination of obligations due to unilateral legal act (such as satisfaction/fulfillment of an obligation (in Czech: "splnění"), deposition in court custody (in Czech: "složení do soudní úschovy"), withdrawal from a contract (in Czech: "odstoupení od smlouvy"), contract cancellation fee (in Czech: "odstupné"), cancellation/termination of a contract by a notice of cancellation/termination (in Czech: "výpověď smlouvy"), and unilateral set-off (in Czech: "jednostranné započtení")) mostly follows up the preceding regulation, it also introduces certain new elements. These new elements evidently intended both to remove certain issues of smaller relevance resulting from the current...
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Withdrawal from a Contract
Fialová, Lenka ; Dvořák, Jan (advisor) ; Pohl, Tomáš (referee)
This rigorosum thesis deals with the civil issue - withdrawal from the contract under the condition of the Czech legal system. The introduction focuses on essential points especially classification of the withdrawal from a contract into legal system and principles of contractual law of obligations. The other chapters exclusively pay attention to the analysed institute itself, its nature, relevance, form, legal essentials, requirements and limitation of the right to withdraw from a contract. The author devotes the attention to legal and contract grounds, which enables to use withdrawal from a contract and to the legal consequences and effects, which the withdrawal from a contract induces. The thesis also covers the issue of contractual provisions, which stays valid despite the withdrawal from a contract. One single chapter deals with the appropriate solution of the effect of the withdrawal from a contract to sell and transfer the title to real property including a review of effect of the withdrawal from a contract upon the contracting parties and third persons in case there is the withdrawal from a such contract after the transfer of the real estate to the contracting party/parties which has/have not participated in the original civil law relation. In the next chapter the regularization of the...
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Discharge of Obligations in Commercial Relations
Štembergová, Alena Miriam ; Kotoučová, Jiřina (advisor) ; Švarc, Zbyněk (referee)
First part discusses discharge of obligations by performance. Second part discusses discharge of obligations by other ways - agreement of contractors, withdrawal from a contract, frustration of the purpouse of a contract, compensation for withdrawal, subsequent impossibility of performance, not claiming the rights, termination, set-off of claims, settlement with creditor, merge of creditor and debitor, death of creditor or debitor. The text contains many examples of commercial praxis.
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