The goal of the diploma thesis is describing the process of winding up of business company, as a process leading to closure of business and dissolution of a company. The work is focused on legal, accounting and tax purposes in the Czech Republic and as well as in the Poland republic, including analysis of the diversity.

The aim of this report is company liquidation and her possible risks.The theoretical part of this dissertation deal with the general law business liquidation of the company, primarily focused on the legal status of the liquidator and his individual acts within the liquidation process.The analytical part analyse the course of liquidation of a particular company from the perspective of liquidator. The target is carry out problem-free liquidation with the greatest possible benefit for shareholders.

As a topic of my dissertation I have chosen a " Liquidation of capital commercial companies cancelled by a court." The reason to choose this topic was the fact, that it is a process not discussed by the professional public as much, including the "forced company liquidation", which is executed on the base of court decision. Other reason was the situation, when there is a constant growth of dysfunctional companies, that are unable of further business activity and the bodies of such companies do not participate on their functioning. I concentrate on liquidation of the capital companies in my dissertation that are typical with only property interest of the partners on the business activities of the company. The purpose is to describe the current state of liquidation process from the theoretical point of view and also focusing on the practice and jurisprudence, which in many cases is not uniform. The opening part presents the main area of the chosen issue with focus on dysfunction of the commercial company. The first part analyses the reasons leading to cancelation of the company with liquidation by court, while the reasons are mainly legal. It is possible to categorize the reasons on general and special, although it is theorized of factual reasons, that relate above all with inactivity of the...

As a topic of my dissertation I have chosen a " Liquidation of capital commercial companies cancelled by a court." The reason to choose this topic was the fact, that it is a process not discussed by the professional public as much, including the "forced company liquidation", which is executed on the base of court decision. The reason was the situation, when there is a constant growth of dysfunctional companies, that are unable of further business activity and the bodies of such companies do not participate on their functioning. My diploma thesis discuss of a liquidation of capital companies, that are typical with the capital participation of the partners, i.e. money appraisable deposit into the company determining their shares in the company. Such companies are the limited liability company, which is the most favorite organizationally-legal form, through which the business activity is performed, and joint stock company and this thesis also mentions european company. Liquidation is a complex of a commercial, administrative, tax and accounting acts pursuing settlement of property and other aspects of the liquidated company. Considering these reasons we can evaluate the current legislation of the liquidation as fragmented. The aim of this thesis is to comprehensively compile the topic of winding up a...

Working out of the topic dissolution and liquidation of the limited partnership company as my dissertation should allow the reader of this dissertation a complex view of this procedure, while my goal was also a direct an direct application of this dissertation in praxis. In the articles above I try to describe all necessary what should a prospective liquidator of the limited partnership company, or other person dealing with this matter, know, and how he should proceed in praxis and I also want to include all the recent changes of the private law, which in some cases appeared in some aspects of the procedure of dissolution and liquidation, and which have been in theory poorly covered by the literature of today. I split the dissertation into five main pieces. In part one I deal with dissolution of the company and I describe in details all causes, that cause a dissolution of the company, including the causes that lead to the liquidation. I devoted the second part to the liquidator. The liquidator is the most important person that enters the procedure of liquidation. In the scope of second part I describe his nomination, end of his function and the most important tasks entrusted to him. Over more I try to describe his status to other company's bodies and jurisdiction of such bodies in the liquidation....

Working out of the topic dissolution and liquidation of the limited partnership company as my dissertation should allow the reader of this dissertation a complex view of this procedure, while my goal was also a direct an direct application of this dissertation in praxis. In the articles above I try to describe all necessary what should a prospective liquidator of the limited partnership company, or other person dealing with this matter, know, and how he should proceed in praxis and I also want to include all the recent changes of the private law, which in some cases appeared in some aspects of the procedure of dissolution and liquidation, and which have been in theory poorly covered by the literature of today. I split the dissertation into five main pieces. In part one I deal with dissolution of the company and I describe in details all causes, that cause a dissolution of the company, including the causes that lead to the liquidation. I devoted the second part to the liquidator. The liquidator is the most important person that enters the procedure of liquidation. In the scope of second part I describe his nomination, end of his function and the most important tasks entrusted to him. Over more I try to describe his status to other company's bodies and jurisdiction of such bodies in the liquidation....

Bodies of limited companies in liquidation Abstract This diploma thesis shows the position of the liquidator and the relation with other bodies of the stock corporation in process of liquidation of the stock corporation (further referred as "company"). There is an ambiguous interpretation of current legal regulations about the liquidation of legal entities, liquidator itself and particularly terms of reference of company authorities in liquidation. There are also a lot of arguably legal question about this relation that is answered in this thesis. The purpose of this thesis is not a just definition of liquidator or valuation of problematic areas according to liquidator's position. The thesis is also targeted on the activity of liquidator inside and outside the company related to solving reciprocal relation between liquidator and authorities of the company. The thesis is using critical analysis method of existing law regulations and contemporary legislation, judgments, articles to solve controversial questions which have not been removed during recodification of civil law which united civil and commercial adaptation of liquidation of the company. During this recodification was also changed the mode of acquisition of competence of statutory authority by the liquidator of the company. The diploma thesis...

This thesis deals with the liquidation of business corporations in the Czech Republic. The whole course of the liquidation from voluntary decision itself to deletion from the Commercial Register is considered from the financial, tax and legal perspective. There are descripted the duties and rights of the liquidator and the possibility of transition from liquidation in insolvency proceedings. The findings are in the practical part demonstrated on concrete examples selected from the Commercial Register.

The thesis deals with the analysis of small accidents. Its attention is focused on the estimated amount of money needed to repair a vehicle immediately after the accident and later on the real amount that is actually necessary to fix the vehicle. In practice, it often happens that an accident may seem minor at first glance. Only after dismantling of a damaged vehicle and its parts it is found that the damage is much greater than initially predicted. Attention is focused as well on constantly growing insurance frauds. Nowadays, there is no literature concerning this issue.

in English In this thesis, I analyse Council regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings and its practical effects in EU member states' bankruptcy proceedings. The regulation creates a European insolvency law which is aimed at proper functioning of the internal market. The market requires efficient and effective cross-border insolvency proceedings in order to protect creditors. I review interpretations of the principle of controlled universality, Lex fori concursus, recognition of insolvency proceedings, and cooperation of liquidators whose function is to administer or liquidate assets located in various member states. I also examine the process of launching primary and secondary proceedings in relation to the debtor's centre of main interest and to his place of operations where the debtor carries out a non-transitory economic activity with human means and goods. I demonstrate the current legal reasoning of the Court of Justice of the European Union in e.g. the Judgment of the Court (Grand Chamber) of 2 May 2006 in Case C-341/04, Eurofood IFSC Ltd. which interprets Articles 1, 2, 3 and 16 of the regulation, and in the Judgment of the Court (First Chamber) of 21 January 2010 in Case C-444/07, MG Probud Gdynia sp. z o.o., which interprets Articles 3, 4, 16, 17 and 25 of the...