SETTLEMENT SHARE AND DETERMINATION OF ITS AMOUNT ABSTRACT The subject of my thesis is to analyse the legal regulation governing the settlement share and determination of its amount. The aim is to provide comprehensive picture of the issue of the settlement share both in terms of the commercial law, as well as in terms of the tax and accounting law. With regard to the recent and significant changes in private law, and thus in the area of settlement share, there is devoted ample space in the thesis to comparison of the current and former legal framework including application of the available judicature. The change of the particular law brought a lot of new questions and disputed interpretations, which are subsequently identified and analysed. My thesis consists of introduction, seven chapters and conclusion. Chapters one to four represent a general part in relation to the settlement share. The first chapter gives the definition of a settlement share from both the legal and economical perspective. It includes also consideration about possible treatment with the settlement share. The second chapter deals with the termination of the participation of a partner, which leads to the constitution of the settlement share. Chapter three analyses the various options for determining the value of the settlement share...

The aim of this thesis has been to analyze briefly the instruments of protection for minority shareholders in the limited liability company after the recodification of the Czech private law, to follow the modern trend of this topic and to evaluate the changes in regards to the previous codification. The thesis is structured as follows. The first chapter is divided into two subchapters. In the first one the basic terms important for the rest of the thesis has been explained, such as limited liability company, minority shareholder and qualified minority shareholder.The second subchapter characterizes the importance of protection for minority shareholders. The particular instruments of minority shareholders' protection are listed and analyzed in the second chapter. It has been structured into several subchapters according to the subjects of each type of a minority shareholder protection (qualified shareholders, minority shareholders, all shareholders). The instruments belonging to the qualified shareholders are: the right of calling a general meeting according to the par. 187 of the zákon o obchodních korporacích Code and a right to suggest topics to be discussed at a general meeting. The instruments which may be used by all minority shareholder are: the separate voting and cumulative voting....

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...

The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.

The diploma thesis deals with the transfer of natural person enterprise to limited liability company provided that the individual entrepreneuer keep tax records. The thesis defines the basic characteristics of individual entrepreneuer and limited liability company in terms of legal, accounting and tax. There is also a comparison of advantages and disadvantages of both forms of business. The main part of thesis deals with the possibilities of transition of individual entrepreneuer keeping tax records to limited liability company. Specifically this part defines the sale of the enterprise, enterprise deposit and the transfer of property in parts -- again in terms of legal, accounting and tax. At the conclusion theoretical knowledge is applied to a specific example.

This diploma thesis describes the regulation of Limited liability company in the law of Czech republic and Germany. As the focus is on main characteristics of this legal form, the thesis describes the proces of establishment of a company, relations of company and its owners and rights and obligations of company's representatives. The diploma thesis provides overwiev of regulation of this widely-used legal form and summarises the main differences between Czech and German version of Limited liability company.

Determine the impact of tax reform on tax liability of individual contractor. Tax liability and impact on contractor's decision to change company's legal form.

The Master's Thesis is divided into two parts. The first part is represented by theoretical part. Theoretical part is focused on business plan, automotive industry and legal forms of business in the Czech Republic. There are described requirements for the structure of a business plan and also recommendation on the writing a business plan. Practical part is based on the theoretical part and is represented by the business plan of a car repair service specializing in electronics and car security. We can also find competitor analysis, environmental analysis and prediction of output. The SWOT analysis is contained here as well.

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.

Private limited liability company is a type of limited liability company used especially by small and medium-size enterprises. This form of company is very popular in and outside of Czech republic. In the last few years many countries have adopted new laws regulating private limited liability companies. In Czech republic it was Business Corporations Act in 2012 although many provisions were included in other acts. In Denmark this form of company is regulated in Danish Companies Act adopted in 2009. This thesis describes legal regulations on private limited liability companies in both Czech republic and Denmark. Description of Danish regulations is rather thorough since there is limited amount of other sources on this matter in Czech language. The aim of the thesis is to compare these regulations and their positive and negative aspects.