1 Administration of property of others - trusts Abstract The main objective of this thesis is to provide a detailed and systematical view of the new regulation of the institution of the trust in the Czech republic using the descriptive, analytical and comparative method. The work is divided into seven parts. Part 1 of this study is focused on defining the concept of the trust and its creation. It deals with its theoretical background and its fundamental constitutive elements. Part 2 describes the founder and his role at the creation of the trust and during its existence. In this part it is also discussed the question of reservation of rights to the appropriated property made by the founder. Part 3 of this thesis is concerned with the of administration of the trust. Primarily, this part focuses on the role of the trustee and his duties towards the trust and to the beneficiary, as well as his duties to third parties. The author also explores the question of an objective and impartial administration of the trust where the founder or the person who is to receive a performance from the trust is also the trustee, as well as the question of appointment and removing the trustee. Part 4 deals with the beneficiary and his right to receive a performance from the trust. It is also concerned with the way of appointing...

1 Administration of property of others - trusts Abstract The main objective of this thesis is to provide a detailed and systematical view of the new regulation of the institution of the trust in the Czech republic using the descriptive, analytical and comparative method. The work is divided into seven parts. Part 1 of this study is focused on defining the concept of the trust and its creation. It deals with its theoretical background and its fundamental constitutive elements. Part 2 describes the founder and his role at the creation of the trust and during its existence. In this part it is also discussed the question of reservation of rights to the appropriated property made by the founder. Part 3 of this thesis is concerned with the of administration of the trust. Primarily, this part focuses on the role of the trustee and his duties towards the trust and to the beneficiary, as well as his duties to third parties. The author also explores the question of an objective and impartial administration of the trust where the founder or the person who is to receive a performance from the trust is also the trustee, as well as the question of appointment and removing the trustee. Part 4 deals with the beneficiary and his right to receive a performance from the trust. It is also concerned with the way of appointing...

La présente contribution a pour objet d'effectuer une analyse critique de la société unipersonnelle. Une approche conceptuelle démontre qu'une théorie unitaire et cohérente de la notion de société suppose de réserver celle-ci à l'idée d'association entre deux ou plusieurs personnes. De même, en mettant l'accent sur l'utilité de la personnalité morale, celle-ci devrait être réservée aux groupements dotés d'un intérêt collectif. Dans la réalité, la société unipersonnelle n'est qu'une appellation légale consistant à introduire le patrimoine d'affectation d'une seule personne et cela sans fournir des justifications juridiques ou économiques validant sa responsabilité limitée. En outre, la société unipersonnelle n'est pas dépourvue de certaines conséquences négatives pour celui que l'on entend protéger, l'associé unique, alors qu'elle se révèle généralement peu efficace. La société unipersonnelle doit surtout être dénoncée comme une institution entraînant un divorce entre le droit et les faits. / The present contribution is to carry out a critical study of single-member limited liability Company (Sole Proprietorship Company). A conceptual approach shows that a unitarian and coherent theory of the notion of société [company] suggests to reserve it to the idea of association between two or several persons. Also, focusing on the usefulness of the legal personality, it should be reserved for groups endowed with a collective interest. In the reality, the SMC (single-member Company) is a legal denomination consisting in introducing a special purpose patrimony (autonomous patrimony by appropriation) for a single person while the legal and economics bases of limited liability are not satisfied. Moreover, the SMC is not without certain negative consequences for the one that we intend to protect, the only partner (the sole owner), while it is generally proves irrelevant. Especially, the SMC must be denounced as an institution entailing a divorce between law and practice.

L’entreprise familiale est omniprésente; en effet, c’est l'épine dorsale de la vie d'entreprise. Elle est le moteur du développement socio-économique et de la création de richesse dans toutes les nations. Elle apparaît incomparable à l’entreprise non familiale, et unique quant à ses caractéristiques, éléments constitutifs, défis et perspectives. Cependant, la taxonomie légale distinctive de cette entreprise se révèle absente et oubliée partout dans le monde, soit dans les pays du droit Civil ou de Common Law. Ce manque de reconnaissance juridique induit à régler les différends et les litiges survenus en suivant les voies légales classiques; ce qui prouve, généralement, une source d'injustice tant à l'individu qu’à la famille, et suscite des répercussions sociales et économiques remarquables. Par conséquent, afin de concevoir les dynamiques authentiques de cette entreprise, nous avons adopté la théorie de l'écosystème des quatre cercles qui permettra aux juristes de percevoir cette entreprise avec un regard singulier, désormais, en tant qu’une entreprise familiale et non plus en tant qu’une simple entreprise. En outre, cette mosaïque placera la «famille» au niveau de partie prenante « royale » qui subvient aux besoins de l’entreprise et fournie le «capital familial»; ce dernier renvoie souvent aux intangibles tout en évoquant les éléments fondamentaux moteurs qui orientent et dominent cette entreprise, et la transforment en une copropriété collective mixte plutôt qu'une propriété individuelle. Somme toute, une telle classification engendrera une définition juridique distinctive de l’entreprise familiale, ainsi que des arrangements légaux et structurels et des conséquences primordiales. / Family business is omnipresent as the backbone of the corporate life. It is the engine driver of the socio-economic development, and the fundamental source of wealth creation in all nations. Incomparable to nonfamily counterparts, family business reveals unique in its characteristics, constructs, challenges, and prospects. However, the legal differentiated taxonomy of this enterprise reveals absent and forgotten across the globe, whether in the common law system or the civil law system. The lack of the legal recognition of its uniqueness induces jurists to resolve disputes and litigations via the conventional legal channels. This often discloses as the source of injustice for individuals as well as the family, and echoes significant social and economic consequences. Correspondingly, in order to conceive the authentic dynamics of this enterprise, we have embraced the four circles ecosystem theory, which shall allow jurists to visualize this enterprise with a singular eye as a family business, no longer as a business. Besides, this pattern shall reveal the “family” as the “Royal Stakeholder” and the main provider of the “Family Capital”. Thus, the latter unveils the intangibles as the fundamental drivers that guide and control this enterprise, and then turn it into a mixed collective co-ownership, rather than an individual ownership. Ultimately, this classification generates the distinctive legal definition of the family business as well as the relevant arrangements, structures, and unavoidable consequences.