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The main objective of this thesis is to describe the issues of liquidation and the liquidator and to find possible solutions of the potential ambiguities of law interpretation. Author presents answers to set research questions about rights and duties of a liquidator and related institutes. The ambition of the work is not to create an exhaustive list of rights and duties of a liquidator but rather bring own inventiveness of the author on this issue. The work is partially focused on regulation of liquidation of capital companies. Author works with the relevant laws, commentaries and law cases relating to the topic. The thesis is divided into three parts that are devoted to individual examined institutes. The author brings different point of views on the topics through the opinions of relevant experts. The first chapter, entitled "Liquidation and a liquidator" describes the liquidator, the liquidation and its goal and purpose. It points out to the fact that the liquidator has remained as body of legal entity. In this context, the author relates a large number of rights, especially duties of a liquidator. Significant part of the thesis is devoted to the question of the possibility of filing a request for erasure of a legal person from the relevant register. The second chapter is devoted to the way of...

The aim of this thesis is to analyse the process of a company's liquidation and most importantly the analysis of the position of the liquidator in this process. Based on an undertaken analysis, a model of the process of liquidation was created and is filed into the analytical part of the thesis. The thesis contains the detailed account of particular liabilities, rights and liquidator steps in the process of liquidation. It answers the questions of the responsibility of the liquidator in the process of the liquidation, the justice of the procedure, the fulfilling of the tax liability, the fulfilling of the liability resulting from running the accountancy connected with the financial reporting, the publishing information and specifications concerning the liquidated company. Last but not least, this thesis finds the answers to discharge creditors' claims, pay the remaining assets, and file a proposal and erase the company from the trade register. There is also a part, which concerns the analysis of the company's period before entering the liquidation and reasons for its entry to liquidation. The important part of the theses is the elaboration of this issue within trade companies, such as investment companies, investment funds, share funds, pension funds, insurance companies, the securities dealers and the others carrying the business in accordance with law of capital market.

Accounting and tax aspects of dissolution of business corporations with liquidation. Diploma thesis. Brno: Mendel University in Brno, 2016. This diploma thesis deals with accounting and tax aspects of dissolution of busi-ness corporations with liquidation. In the first part of the thesis there is a descrip-tion of liquidation and accounting and tax aspects of liquidation are shown as well. In this part there is a description of dissolution and termination of different types of business corporations too. The second part of the thesis is focused on a model example of liquidation of a business corporation. In this model example the accounting and tax aspects related with liquidation are shown.

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Reinstatement of liquidation (ss. 208, 209 of the Civil Code) This diploma thesis deals with the legal regulation of the continuing and reinstated liquidation pursuant section 208 and 209 of Act No. 89/2012 Coll., the Civil Code. The continuing and reinstated liquidation are specific cases to which rather marginal attention is paid within the legal order. The aim of this thesis is to point out the essential aspects of this regulation and to solve some of the cases of doubt concerning them, as well as to outline the actual course of these institutes and the prerequisites that must arise for their implementation. The diploma thesis deals with the continuing and reinstated liquidation in two separate parts, which form the core of the thesis. In the individual chapters the legal conditions for the continuation and reinstatement of the liquidation are analysed, as well as the prerequisites that were, in relation to this regulation, specified in more detail or deduced only in the decisional practice of the courts. Particular attention is also paid to the nature and the requirements set out for the nature of the previously unknown property, the needs for other necessary measures and other interests worthy of legal protection, which are the essential reasons for carrying out a continuing or reinstated...

This thesis deals with one of the civil procedure institutes, liquidation of probate estate due to excessive debts, also known as liquidation of heritage that is newly designated as liquidation of inheritance. The thesis aims to comprehensively cover the liquidation-of-inheritance-procedure, from the opening of inheritance proceedings till the issuance of the decision resolving the case. The thesis is divided into five sections. Introductory section explains the terminological shift from the concept of liquidation of heritage to the concept of liquidation of inheritance, it acquaints the reader with the legislation changes that took place at the turn of 2013 and 2014 and it outlines the differences between liquidation-of-inheritance-procedure and the standard inheritance proceedings. The second section of the thesis seeks to define the concept of liquidation of inheritance. The definition is being found within the sense and purpose of the legislation of this institute and it is also stated that the legal definition of this institute has not been legally established. In the third section of the thesis, there is a concise summary of development of the liquidation-of-inheritance-legislation in Czechoslovakia and the Czech Republic since the late 19th century to the twentieth century. It may be noted,...

1 Dissolution of a limited company with liquidation; the assignment of rights and enforceability of obligations Abstract The diploma is concerned about the issue of the enforceability of commitments and the cessions of rights, especially with regard to the shortening of creditors' rights in the event of winding up a corporation, during a liquidation or insolvency process. The diploma does not attempt to analyze in detail the process of liquidation or eventually the process of insolvency, but chooses the specific problems and procedures that are applied to meet the needs of a shareholder corporate model, which means to enrich the ownership structure to the maximal potential extent, including in this procedure the influential and controlling persons who in some way manage to influence decision-making process in the corporation at the expense of creditors. The introductory chapter gives a general description of the liquidation process, including regulations which apply to it. The comparison of foreign legislation, mainly focusing on the law applied in the United Kingdom from which the Czech legislation was also inspired by, is important with regard to legal proceedings of subjects acting on behalf the corporation, especially in case of a liquidator acting in the process of liquidation, furthermore it is...

The goal of this master's thesis is, as the title suggests, to map out the legal regulations of liquidation process of companies. There are of course loads of similar thesis and monographies on the similiar topic, but after the recodification of the civil law that became effective from the 1. 1. 2014 the need for description of this topic is coming back again. This master's thesis desribes the legislation after the mentioned recodification of the civil law and its another goal is to compare the legislation after recodification with legislation that was effective before 2014 to highlight the changes brought in action by the mentioned recodifiaction. With recodifiaction comes also the issue of judiciary, that is created by activity of courts, but the courts need longer time period to create the judiciary. In the time that this master's thesis was written (approximately 20 months after the new legislation became effective) the courts couldn't react in greater range on this crucial legislation change. With this issue comes also question if the judiciary that was effective with the legislation until the end of 2013 can be used even after the recodification. In this master's thesis is this issue considered and there are decision of courts that can be still used after the recodification. The goal of this...