The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differences in the both legislations.

The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.

Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.

This thesis is focused on the comparison of the accounting and tax aspects of a limited liability company, which is the most common type of business company in the Czech and the Slovak Republic. Introductory chapters are devoted to a brief comparison of the business environment, characteristics of a limited liability company and the possibilities of its establishment in both countries. The main part of the thesis describes and compares the accounting regulation and analyzes the financial statements. The last part deals with the tax aspects, especially corporate income tax and health and social security.

Legal means of protecting minority members of a limited liability company in case of increase of share capital by making additional contributions Abstract This Master Thesis deals with legal means of protecting minority members of a limited liability company in case of increase of share capital by making additional contributions. The main objective is to explore and analyze legal remedies that are embodied in the Business Corporations Act. Primarily whether these remedies, in accordance with their protective purpose, ensure protection of minority shareholders against deterioration, and also functioning and possibilities of achieving the purpose for which the company was established is taken into account. The main methods in the elaboration of this diploma thesis were bibliography research and research on case law, especially of the Czech courts, and the subsequent analytical method. With the help of abstraction and subsequent synthesis of the obtained information, the individual partial and main conclusions are generalized. Among the most used methods of interpretation are linguistic, systematic, logical, and teleological method. This thesis is divided into four main chapters. Each chapter is internally divided into subchapters, which are then in some cases structured into individual points. The first two...

This master’s thesis is focused on creation of a real business plan for establishing of the small company. The company is offering scaffold services – assembly and disassembly scaffolding and the other associated support services. The first part of this thesis contains the theoretical background in the field of business, followed by part of the analysis of the external and internal environment. The last part includes a proposal for a concrete business plan, including timetable and implementation.

The aim of the submitted thesis is to describe the procedure of changing the legal form from limited lability copany to joint-stock copany in term of Czech legislation, including accounting and tax implications and analyze the process of transformation, economic bases and impacts on a specific company, which has undergone a change of legal status.

This thesis deals with the suggestion of a business plan, which is used for the development of small business. The thesis analyzes the present situation of the company by analyzing of the internal and external surroundings. The aim is to suggest changes and choose the appropriate strategy for the development of small business. The proposal is analyze the possibility of transformation of the business entity to a limited liability company and the possibility of obtaining the operating and investment loan.

This thesis is focused on development strategy of a small company. The work deals with transfer of trade to a limited liability company and its future development. On the basis of the theoretical knowledge are solved the analysis of the internal and external environment. Practical part contains implementation of the change and proposals for further development of the company. At the end, schedule of its implementation is designed.

Šiame magistro baigiamajame darbe nagrinėjami juridinio asmens dalyvio atsakomybės pagal juridinio asmens prievoles taikymo ypatumai Lietuvos teismų praktikoje. Pirmoje darbo dalyje yra aptariamos juridinio asmens kilmės teorijos bei jų įtaka juridinio asmens dalyvio atsakomybei, analizuojamas dalyvio atsakomybės pagal juridinio asmens prievoles institutas, aptariami juridinio asmens dalyvio atsakomybės modeliai, remiantis teismų, doktrinos išaiškinimais bei teisės normų analize nustatinėjama dalyvio atsakomybės pagal juridinio asmens prievoles kilmė. Antroje darbo dalyje aptariama ribotos ir neribotos atsakomybės juridinių asmenų dalyvių teisinio statuso ypatumai, analizuojami juridinio asmens dalyvių sampratos išaiškinimai Lietuvos teismų praktikoje bei teisės doktrinoje, taip pat aptariami teisės aktų prieštaravimai bei teismų praktikos probleminiai aspektai, susiję su ribotos ir neribotos atsakomybės juridinių asmenų dalyvių teisinio statuso ypatumais. Trečioje darbo dalyje aptariama ribotos atsakomybės juridinio asmens dalyvio atsakomybės pagal juridinio asmens prievoles atsiradimo pagrindai ir jų taikymas Lietuvos teismų praktikoje. Nagrinėjami dalyvio atsakomybės pagal juridinio asmens prievoles atvejai įstatymo ir steigiamųjų dokumentų pagrindu, analizuojamos dalyvio atsakomybės pagal juridinio asmens prievoles dėl nesąžiningų dalyvio veiksmų taikymo sąlygos, apžvelgiami šių sąlygų taikymo atvejai Lietuvos teismų praktikoje, aptariami jų praktinio taikymo probleminiai... [toliau žr. visą tekstą] / This Master’s thesis analyzes peculiarities of application of the liability of a legal entity’s member under the legal entity’s obligations in Lithuanian case-law. The first part deals with theories on the origin of a legal entity and their impact on the liability of a legal entity’s member, analyzes the institution of a member’s liability under the legal entity’s obligations, discusses models of the liability of a legal entity’s member and determines the origin of the liability of a legal entity’s member under the legal entity’s obligations based on interpretations of courts and the doctrine as well as on an analysis of legal norms. The second part discusses peculiarities of a legal status of members of legal entities with limited and unlimited liabilities, analyzes interpretations of the conception of a legal entity’s member in Lithuanian case-law and legal doctrine and also deals with contradictions in legislation and problematic aspects of the case-law related to peculiarities of a legal status of members of legal entities with limited and unlimited liabilities. The third part of the thesis discusses grounds for the liability of a legal entity’s member under the legal entity’s obligations and their application in Lithuanian case-law. The part deals with cases of a member’s liability under the legal entity’s obligations on the basis of laws and incorporation documents, analyzes conditions for application of a member’s liability under the legal entity’s obligations as a... [to full text]