In this thesis I compare selected aspects of the legislation of limited liability companies, both in Czech and Polish law. This thesis is divided into five chapters. In the first chapter I concisely outline the historical development of the legislation of limited liability companies. I describe its origins and specifics, both in Czechia and Poland. In the second chapter I talk about limited liability companies as a concept of positive law. I have included this chapter in the thesis so I could describe the legal foundations of limited liability companies in both jurisdictions. In this chapter I also aim to concisely describe the basic law provisions, especially regarding the Business Corporations Act and "kodeks spółek handlowych", which are concerned with this company type. I try to find similarities and differences in the understanding of limited liability companies in both jurisdictions. The third chapter concisely summarizes the influence of European legislations on the individual nation legislations of limited liability companies. In this chapter I demonstratively list the directives both Czechia and Poland have implemented into their legislations. In the fourth chapter I describe the identifying attributes of limited liability companies. The chapter begins with business names, which is then...

O objeto principal da dissertação é a análise do regime jurídico da exclusão de sócios nas sociedades limitadas, nos termos do Código Civil de 2002 (Lei Federal n° 10.406/02). Parte-se de um exame do percurso histórico de afirmação do instituto, entrelaçado com uma visão panorâmica da disciplina atual da matéria em alguns dos ordenamentos que mais influenciaram o Direito brasileiro, com destaque para Alemanha, França e, sobretudo, Itália. Em relação à experiência brasileira anterior à promulgação do Código Civil de 2002, o estudo concentra-se em demonstrar o caráter eminentemente doutrinário e jurisprudencial da consolidação do instituto. De fato, sempre sob a vigência do Código Comercial de 1850, à margem de quaisquer mudanças legislativas de maior relevo, a possibilidade de exclusão de sócios foi primeiramente recusada, para paulatinamente ser aceita e, finalmente, ser aplicada com exagerada liberalidade. Conceitualmente, a exclusão é enquadrada como uma expressão da especialidade da sociedade, enquanto contrato plurilateral. A exclusão facultativa, em particular - em oposição à exclusão de pleno direito -, é vista como manifestação peculiar da resolução contratual por inadimplemento. O estudo compreende uma análise crítica das disposições do Código Civil de 2002 em matéria societária, além de uma investigação das causas e procedimentos de exclusão sob a vigência de tal diploma. As principais teses defendidas no trabalho são: (i) a diferença estrutural entre a exclusão facultativa, objeto tradicional de estudo da doutrina brasileira, e a exclusão de pleno direito - novidade introduzida no ordenamento brasileiro por inspiração direta da lei italiana -; (ii) deficiência e inadequação da teoria do rompimento da affectio societatis como justa causa para a exclusão; (iii) a duplicidade de procedimentos para a exclusão facultativa, relativamente à sociedade limitada, com o convívio dos procedimentos de exclusão judicial e extrajudicial; (iv) a impossibilidade de se equiparar a assembléia ou reunião de exclusão a julgamento, recusando-se a atribuição de um verdadeiro \"direito de defesa\" ao sócio que se deseja excluir. / The main purpose of the essay is to review the legal discipline of the exclusion of a partner from a limited liability company under the provisions of the Civil Code of 2002 (Federal Law n. 10406/02). The analysis starts with a review of the historical development of the right of exclusion, combined with an overview of the current legal treatment of the issue in a number of jurisdictions that exercised the most relevant influence on Brazilian Law; in particular Germany, France and - above all- Italy. On what regards Brazilian experience prior to the enactment of the Civil Code of 2002, the analysis focuses on illustrating how the development of the right exclusion was mostly based on academic studies and case law. As a matter of fact, under the provisions of the Commercial Code 1850, in spite of the lack of any relevant reforms on statutory legislation, the possibility of exclusion of partner was, at first, rejected and then, gradually accepted. At a later phase, exclusion was even applied without due control. Conceptually, the exclusion of a partner is classified as an expression of the special nature of the company as a plurilateral agreement. In particular, optional exclusion - unlike mandatory exclusion - is seen as a special form of contract termination due to material breach. The research comprehends a critical review of the provisions of the Civil Code of 2002 on corporate law, in addition to an analysis of relevant causes and procedures for the exclusion of a partner under said law. The main theses defended are the following: (i) existence of structural differences between optional exclusion - traditional object of study by Brazilian academics - and mandatory exclusion - a new procedure introduced as a result of the direct Italian influence on Brazilian law -, (ii) problems and inadequacy of the theory of rupture of affectio societatis as a cause for exclusion, (iii) existence of two parallel procedures for the optional exclusion of a partner within limited liability companies, one being through a court ruling and the other trough corporate a mere resolution; (iv) impossibility of treating the exclusion through corporate resolution as a form of judgment and, thus, the refusal of recognition of a \"right of defense\" in favor of the partner that is to be excluded.

Made available in DSpace on 2016-04-26T20:21:02Z (GMT). No. of bitstreams: 1 Herbert Morgenstern Kugler.pdf: 1499656 bytes, checksum: 92371be83b313650dc655aced3f95792 (MD5) Previous issue date: 2012-05-24 / The partners of a limited liability company s negotiate the company s features when they enter into the articles of association, which must observe the limits provided by applicable legislation. However, the articles of association are not the only and exclusive means the partners have for regulating their rights and obligations insofar as they may enter into other contracts, complementary and accessory to the articles of association. Among these complementary agreements, we accent the quotaholders agreement. The quotaholders agreement is the contract entered into by partners of a limited liability company to discipline their rights and obligations, taking into consideration, in varying degrees, the corporate relationship derived from the company. The present study aimed at analyzing the legal regime applicable to the quotaholders agreement, in view of the doctrine that divides agreements in three spheres (existence, validity and effectiveness) and, also, pursuant to applicable legislation, especially regarding the application of Law 6,404/76 to limited liability companies. We conclude that the quotaholders agreement (i) exists when partners of a limited liability company enter into an agreement, in parallel to the articles of association, in order to discipline their rights and obligations; (ii) is valid when it does not violate applicable legislation or the articles of association, nor is used to harm third parties; and (iii) effects, always, the contracting parties and, provided that certain requisites are observed (filing with the company s headquarters and register before the Public Commercial Board), third parties, including the company / A escolha das características de uma sociedade limitada é realizada pelos sócios quando da sua contratação, formalizada por meio do contrato social, pautado pelos limites impostos pelo ordenamento jurídico. Entretanto, o contrato social não esgota todas as possibilidades dos sócios pactuarem acerca dos seus direitos e obrigações, vez que os sócios podem realizar outros negócios jurídicos, de caráter complementar e acessório ao contrato social, dentre os quais se destaca o acordo de sócios. O acordo de sócios consiste no pacto firmado por pessoas titulares de direitos de sócio de uma sociedade limitada, o qual tem por fim disciplinar direitos e obrigações entre suas partes, visando, em menor ou maior grau, a relação societária derivada da sociedade limitada. O presente trabalho buscou analisar qual o regime jurídico do acordo de sócios, levando em conta a divisão do negócio jurídico em três planos (existência, validade e eficácia), bem como as características da sociedade limitada e a legislação aplicável ao caso, em especial a aplicabilidade das disposições da Lei 6.404/76 à sociedade limitada. Concluímos, assim, que, o acordo de sócios (i) passa a existir quando titulares de direitos de sócios de uma sociedade limitada firmam um acordo onde disciplinam, à margem do contrato social, o exercício de direitos e deveres dos sócios; (ii) será válido quando não descumprir qualquer preceito legal ou do contrato social, tampouco for utilizado para prejudicar terceiros; e (iii) será eficaz, sempre, perante as partes signatárias e, desde que preenchimentos certos requisitos (arquivamento na sede da sociedade e registro Junta Comercial), perante terceiros, inclusive a sociedade

The first part of this thesis describes in general the limited liability company, the advantages and disadvantages it provides to its partners and it is explained why this company form is continuously the most popular business entity type. The second part of this paper introduces the joint stock company, basic terms used in joint stock company law and the advantages and disadvantages this company type provides to its shareholders. Crux of this thesis is in the third part, that describes the process of foundation of both company types and their subsequent enrolment in the companies register. Emphasis is placed on the differences between both company types that the partners and shareholders have to deal with, especially in regard to the content of the Memorandums of Associations of both companies.

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

Made available in DSpace on 2014-12-17T14:27:21Z (GMT). No. of bitstreams: 1 MarceloLL_DISSERT.pdf: 997079 bytes, checksum: 135464ae7351dbf135743533565a84e1 (MD5) Previous issue date: 2013-04-05 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The judicial intervention in limited liability company goes through several issues of legislative and hermeneutics origin, based considerably on the small importance given to freedom of economic initiative by the participants in the process of formation and application of the law. In addition, Brazilian law, due to incompleteness, inconsistency or lack of valid grounds, put the judge in a procedural delicate situation. Being forced to judge, the judiciary faces severe uncomfortable interpretive situations, of which derive solutions of dubious constitutionality and affecting, significantly, the dynamics of business activity. In this context, and considering the limited liability company as an expression of free enterprise, corresponding to a lawful association of people in order to undertake economically, in exercise of his freedom of contracting and professional action, intended to be offered safe parameters of constitutionality for judicial intervention in limited liability company in the hypothesis of (i) transfer of corporate shares, (ii) attachment of corporate shares, (iii) dismissal of directors, (iv) appointment of judicial stakeholders, (v) exclusion of shareholders and (vi ) trespass. The hypothetical-deductive approach was adopted, building hypotheses to overcome the gaps and unconstitutionality of the law and subjecting them to tests, reviews, and comparisons with hypothetical facts and case law in order to determine the constitutional validity of the proposed solutions. The procedure aimed to reconcile the historical, comparative, dialectical and scientific methods. The roots of temporal institutes were researched as well as current solutions provided by national and compared law. From problematizations point, addressed by the constitutional interpretation of the law and jurisprudence, responses that bring out the unconstitutionality of certain conceptions were headed / A interven??o judicial nas sociedades limitadas passa por um sem-n?mero de percal?os de origem legislativa e hermen?utica, fundados, consideravelmente, na pouca materializa??o dada ? livre iniciativa por todos os part?cipes do processo de forma??o e aplica??o do direito. Ademais, as normas infraconstitucionais, por incompletude, contradi??o ou aus?ncia de fundamento de validade, p?em o juiz em uma delicada situa??o processual. Sem poder deixar de julgar, este ?rg?o do Poder Judici?rio finda por enfrentar situa??es de severo desconforto interpretativo, das quais derivam solu??es de constitucionalidade duvidosa e que afetam, sobremaneira, a din?mica da atividade empresarial. Nesse contexto, e considerando-se a sociedade limitada uma express?o da livre iniciativa, correspondendo a uma l?cita associa??o de pessoas com o fim de empreender economicamente, no exerc?cio de suas liberdades de contrata??o e a??o profissional, intentou-se oferecer par?metros de constitucionalidade seguros para a interven??o judicial nas sociedades limitadas nas hip?teses de (i) transfer?ncia de quotas societ?rias, (ii) penhora de quotas societ?rias, (iii) destitui??o de administradores, (iv) nomea??o de administradores judiciais, (v) exclus?o de s?cios e (vi) trespasse. Adotou-se o m?todo hipot?tico-dedutivo de abordagem, construindo-se hip?teses para a supera??o das lacunas e inconstitucionalidades do ordenamento jur?dico e submetendo-as a testes, cr?ticas e confrontos com fatos hipot?ticos e jurisprudenciais a fim de se verificar a validade constitucional das solu??es propostas. Quanto ao procedimento, buscou-se conciliar os m?todos hist?rico, comparativo, dial?tico e cient?fico. Pesquisaram-se as ra?zes temporais dos institutos, bem como as solu??es atuais dadas pelo Direito nacional e comparado. A partir de problematiza??es pontuais, solucionadas pela interpreta??o constitucional da lei e da jurisprud?ncia, encaminharam-se respostas que trazem ? tona a inconstitucionalidade de certas concep??es

O objeto principal da dissertação é a análise do regime jurídico da exclusão de sócios nas sociedades limitadas, nos termos do Código Civil de 2002 (Lei Federal n° 10.406/02). Parte-se de um exame do percurso histórico de afirmação do instituto, entrelaçado com uma visão panorâmica da disciplina atual da matéria em alguns dos ordenamentos que mais influenciaram o Direito brasileiro, com destaque para Alemanha, França e, sobretudo, Itália. Em relação à experiência brasileira anterior à promulgação do Código Civil de 2002, o estudo concentra-se em demonstrar o caráter eminentemente doutrinário e jurisprudencial da consolidação do instituto. De fato, sempre sob a vigência do Código Comercial de 1850, à margem de quaisquer mudanças legislativas de maior relevo, a possibilidade de exclusão de sócios foi primeiramente recusada, para paulatinamente ser aceita e, finalmente, ser aplicada com exagerada liberalidade. Conceitualmente, a exclusão é enquadrada como uma expressão da especialidade da sociedade, enquanto contrato plurilateral. A exclusão facultativa, em particular - em oposição à exclusão de pleno direito -, é vista como manifestação peculiar da resolução contratual por inadimplemento. O estudo compreende uma análise crítica das disposições do Código Civil de 2002 em matéria societária, além de uma investigação das causas e procedimentos de exclusão sob a vigência de tal diploma. As principais teses defendidas no trabalho são: (i) a diferença estrutural entre a exclusão facultativa, objeto tradicional de estudo da doutrina brasileira, e a exclusão de pleno direito - novidade introduzida no ordenamento brasileiro por inspiração direta da lei italiana -; (ii) deficiência e inadequação da teoria do rompimento da affectio societatis como justa causa para a exclusão; (iii) a duplicidade de procedimentos para a exclusão facultativa, relativamente à sociedade limitada, com o convívio dos procedimentos de exclusão judicial e extrajudicial; (iv) a impossibilidade de se equiparar a assembléia ou reunião de exclusão a julgamento, recusando-se a atribuição de um verdadeiro \"direito de defesa\" ao sócio que se deseja excluir. / The main purpose of the essay is to review the legal discipline of the exclusion of a partner from a limited liability company under the provisions of the Civil Code of 2002 (Federal Law n. 10406/02). The analysis starts with a review of the historical development of the right of exclusion, combined with an overview of the current legal treatment of the issue in a number of jurisdictions that exercised the most relevant influence on Brazilian Law; in particular Germany, France and - above all- Italy. On what regards Brazilian experience prior to the enactment of the Civil Code of 2002, the analysis focuses on illustrating how the development of the right exclusion was mostly based on academic studies and case law. As a matter of fact, under the provisions of the Commercial Code 1850, in spite of the lack of any relevant reforms on statutory legislation, the possibility of exclusion of partner was, at first, rejected and then, gradually accepted. At a later phase, exclusion was even applied without due control. Conceptually, the exclusion of a partner is classified as an expression of the special nature of the company as a plurilateral agreement. In particular, optional exclusion - unlike mandatory exclusion - is seen as a special form of contract termination due to material breach. The research comprehends a critical review of the provisions of the Civil Code of 2002 on corporate law, in addition to an analysis of relevant causes and procedures for the exclusion of a partner under said law. The main theses defended are the following: (i) existence of structural differences between optional exclusion - traditional object of study by Brazilian academics - and mandatory exclusion - a new procedure introduced as a result of the direct Italian influence on Brazilian law -, (ii) problems and inadequacy of the theory of rupture of affectio societatis as a cause for exclusion, (iii) existence of two parallel procedures for the optional exclusion of a partner within limited liability companies, one being through a court ruling and the other trough corporate a mere resolution; (iv) impossibility of treating the exclusion through corporate resolution as a form of judgment and, thus, the refusal of recognition of a \"right of defense\" in favor of the partner that is to be excluded.

This thesis deals with the increase of registered capital of a limited liability company with respect to the debt for equity swaps. The lower limit of registered capital has been decreased to one Czech crown owing to the enactment of the new Business Company and Cooperative Act. However, the company in question still remains obliged to create this capital, which also constitutes a part of its own financial sources. Consequently, the amount of registered capital has impact on the company's funding and this effect can be observed in the case of debt for equity swaps. The thesis is divided into five chapters including the introduction and the conclusion. After the introduction, the second chapter briefly describes the registered capital of a limited liability company. The key parts of this work are the following three chapters. They can be separated into two parts. The first one consists of the chapter three. Its purpose is to analyse the regulation of increase of registered capital in general and to stress the most problematic issues. The two possible methods of increase are critically discussed, however the emphasis is intentionally put on the new shares paid by a cash consideration since it is the only possible way how the debt for equity swaps can be realized. The second part is composed of the...

I compare regulation of a limited liability company in Czech and Polish law in this thesis. I will briefly outline development of the legislation of a limited liability company. I look at a limited liability company as the concept of positive law. My goal is to define similarities and differences in Czech and Polish law. Furthermore, I describe identification characteristics of a limited liability company. The larger part in this thesis deals with the process of establishing and incorporation of a limited liability company. My intention is to compare Czech and Polish law from the position of a potential founder of a limited liability company. I use Czech and Polish literature, case law, as well as Czech, Polish, European legislation, as sources, in this thesis. My goal is to describe, which law is more suitable for establishing and functioning of a limited liability company.

The objectiv of the thesis is to create a business plan for a Kovářova kobyla restaurant. The business plan is for first year, which is complete and that is 2017. The plan helps find out if restaurant is cost-effective. At first there will be theoretically explained business plan with all parts. The next step is description legislation for business and legislation for food industry. This thesis continues with processing of business plan including financial plan and financial analysis. At the end of the thesis is business plan evaluated and results summarized.