This Master‘s thesis deals with legal person taxation, namely public limited company. The work is divided into three parts in which the theory of taxes as such is summarised, with emphasis put on corporation tax, and this knowledge is further applied to Czech public limited company. The tax system and corporation tax in Ireland is compared to the one in Czech Republic, and tax liability is assessed, with suggestions for future following from that.

My thesis focuses on one of the fundamental issues of representation of stock corporations by their elected bodies or members of these bodies. This issue concerns the responsibility of these parties to act in the performance of their duties with due managerial care which is a key aspect in determining the standard required from the parties representing a limited liability company and a joint stock company. This topic is extremely relevant to the current situation due to recent re- codification of private law, whose linchpins are Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business companies and cooperatives (the Act on Business Corporations). The authors of these regulations during their drafting had to cope with the development of both the doctrine and the case law and their task was not only to adapt the legislation to the commercial law practice of stock corporations of the 21st century, but also to resolve some of its contentious issues. The thesis consists of an introduction, three main chapters further subdivided into subsections and the conclusion. The first chapter deals with the legal regulation and the description of the concept of due managerial care and related aspects at the time of effectiveness of Act No. 513/1991 Coll., the Commercial Code. Particular...

Thesis deals with accounting procedures in final accounts, general legal regulationes in Czech Republic and according to IFRS, evaluation of balance items in balancing day. Second part of thesis is dedicated to theme of transformation from limited company to joint-stock company.

Made available in DSpace on 2016-04-26T20:29:18Z (GMT). No. of bitstreams: 1 Marcos Andrey de Sousa.pdf: 1978174 bytes, checksum: 512ba7d9b756c9f2c321b0c70e29ad0a (MD5) Previous issue date: 2009-06-08 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation defends the delimitation of the applicable norm to rule the judicial constriction of private limited company share, having in mind the advent of the 2002 Civil Code, the Civil Procedure Code reforms ruled by Law number 11.382/2006, and the bankruptcy laws in force. This subject is relevant because it faces institutions which are important to the socio-economic society: the limited company, which is the most used societary type in this country; the business activity, with the social interests that surround it; and the trust recovery, which is supported nowadays by fundamental rights concerning actual jurisdictional guardianship. This subject choice is due to the criticism made by the distinguished doctrine arguing about the harm that bankruptcy can cause on business activity, reaching inherent social interests, not to mention the procedural hindrances in attaining the obligee s satisfaction. Furthermore, foreign legislations, which inspired the national ones, offer dedicated and specific solutions to companies comprised by people with unlimited responsibility, and to limited companies, showing the impropriety of supplementarily applying on them the simple society rules. This defence is supported by the invocation of principles to determine the normative meanings, to avoid antinomies and to delimitate the application of the most appropriate normative position. This work is developed through research of doctrine and legislations, both national and foreign, using descriptive language on the analysis of legislations, and prescriptive language to build up the defended position / Esta tese defende a delimitação da norma aplicável para reger a constrição judicial da cota de sociedade empresária limitada, tendo em vista o advento do Código Civil de 2002, as reformas do Código de Processo Civil ditadas pela Lei 11.382/2006 e as legislações falimentares vigentes. O tema é relevante porque enfrenta institutos importantes para a comunidade sócio-econômica: a sociedade limitada, que é o tipo societário mais utilizado no país; a atividade empresarial, com os interesses sociais que em torno dela gravitam; e a recuperação do crédito, hoje amparada por direitos fundamentais à tutela jurisdicional efetiva. A justificativa da escolha do tema decorre das críticas de abalizada doutrina argüindo os malefícios que a liquidação da cota pode provocar na atividade empresarial, atingindo os interesses sociais inerentes, além dos entraves procedimentais para a satisfação do credor. Ademais, as legislações estrangeiras, que inspiraram a nacional, apresentam soluções diferenciadas e específicas para as sociedades de pessoas com responsabilidade ilimitada e para a sociedade limitada, demonstrando a impropriedade de se aplicar supletivamente a esta as regras da sociedade simples que regem o tema. A defesa ampara-se na invocação de princípios para determinar os significados normativos, evitar antinomias e delimitar a aplicação da normativa que mais se coadune com os seus fins. O trabalho é desenvolvido através de pesquisa de doutrina e legislações, nacionais e estrangeiras, utilizando de linguagem descritiva, na análise das legislações e prescritiva para a construção da posição defendida

Zugl.: Heidelberg, Univ., Diss., 2008 / Includes bibliographical references (p. 289-332).

Dès la loi NRE de 2001, le législateur français s’est intéressé à l’utilisation de la voie électroniqueen période d’assemblée générale des actionnaires. Il laisse au pouvoir réglementaire la liberté deposer les modalités de toute forme d’interaction à distance entre la société anonyme et sesactionnaires. Le régime juridique allemand relatif aux assemblées générales a quant à lui étémodernisé en profondeur par la seule ARUG de 2009. Cette loi transpose la directiveeuropéenne 2007/36/CE du 11 juillet 2007 concernant l’exercice de certains droits desactionnaires de sociétés cotées. Ces textes ont conçu un actionnaire qui utiliserait la voieélectronique pour faciliter l’exercice de ses droits, un « cyber-actionnaire ». Si les textes françaisont bien pour objectif de faciliter l’exercice des droits de l’actionnaire, un nouveau cadre juridiquesemble s’être greffé sur la réglementation connue jusqu’alors. À trop chercher à s’en distinguer,notamment pour marquer la nouveauté, un régime juridique spécial semble s’être constitué, alorsque le droit allemand paraît aisément assimiler la voie électronique aux modes traditionnels decommunication. Or l’on ne fait pas face à une nouvelle catégorie d’actionnaires qui justifierait untraitement particulier. Le cyber-actionnaire n’est qu’un actionnaire exerçant par voie électroniqueses droits relatifs à l’information, à la communication et à la prise de décision collective enpériode d’assemblée générale. Pour s’en convaincre, la présente étude tire le bilan del’implication de la voie électronique en droit des sociétés par actions français et allemand. / This study looks into the introduction of electronic means in French and German company law.The French legislator already introduced the possibility of participating in shareholders annualgeneral meetings via electronic means in 2001. The law on New Economic Regulations led thegovernment to set the conditions of all the electronic communication between companies andtheir shareholders. In Germany, mainly the ARUG from 2009 modernized the law related to theAGM, by transposing the European directive from 11th July 2007 on the exercise of certain rightsof shareholders in listed companies. The new laws have a shareholder in mind, who would useelectronic means to facilitate the exercise of his rights before and during the AGM, a “cybershareholder”.While the German law seeks to assimilate the electronic communication with thetraditional correspondence, the varying French decrees seem to distinguish between a new legalregime and a traditional one. However, there is no need for a new category of shareholders,which could justify a special legal foundation. The cyber-shareholder is just a shareholderexercising his rights related to information, communication and collective decision-making in theAGM via electronic means.

in English Duty to act with due managerial care in the course of management of a joint stock company in the Czech Republic with regard to the regulation in Great Britain. This thesis deals with duties of members of board of directors, especially with the duty of care, skill and diligence. The aim of the thesis is to analyze in detail the duty of care, skill and diligence owed by the members of board of directors to the company. Another aim of the thesis is to compare a legal framework of duty of care, skill and diligence according to the commercial code (‚obchodní zákoník') with the legal framework of duty of care, skill and diligence according to the (new) civil code (‚občanský zákoník') and to predict whether the existing cases could still be applicable in the future. The last and perhaps the most significant aim of the thesis is to compare the Czech legal framework of the duty of care, skill and diligence with the English legal framework of the above mentioned duty. The english corporate law has been developing for centuries, thanks to which the comparative part of the thesis is not only a theoretical treatise, but also a stimulative inspiration for the Czech legal system de lege ferenda.

This diploma thesis deals with the regulation of the duty of due managerial care of members of a governing body of a limited company. The aim is to evaluate Czech national law with respect to the relevant British law rules. Another objective is to propose de lege ferenda amendments to current state of law. The thesis is divided into three chapters The first chapter defines the duty of due managerial care and the content of duties imposed on members of a governing body of a company in Great Britain. Judicial decisions of both jurisdictions reveal that directors are not expected to have a knowledge possessed by a specialist. However, good general knowledge is required. Subsequently, the dual objective / subjective standard is introduced. Lord Hoffmann borrowed the test set by the Insolvency Act 1986 and stated that such a test should not just apply during insolvency. The second chapter is dedicated to fiduciary duties and the position of duty of loyalty within the scope of due managerial care. The aim is to present the subjective test covering acts exercised to promote the success of a company. The standard rests upon the idea that directors must exercise their discretion bona fide in what they consider, not what the court may consider, is in the interest of the company. Another field of interest is...

This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.

European company is a supranational form of public limited company. The aim of European Union was to make unified legal form for enterprises. The aim was not very successful because of disagreement of member states on employee participation. Also the fragmentation of legal frame of European company is too deep. The thesis analyse legal basis of European company and ways of its establishment. Examples from practice of Court of Justice of the European Union show difficulties in seat transfer before European company existed. Statistics and charts demonstrate unique position of Czech Republic. It is because of the absolutely highest number of established European companies, which is caused by trading trend with ready-made companies.