This thesis deals with the liquidation of legal persons. It deals with the demands of the liquidator to enter into liquidation. It describes the registration requirements, accounting and tax obligations. The output is an example of completing the processing of tax return.

Submitted by CHRISTIAN ALEXANDRE DE LIMA (eunocomp@gmail.com) on 2015-11-09T18:18:25Z No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2015-11-09T18:30:28Z (GMT) No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2015-11-12T11:10:54Z (GMT) No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) / Made available in DSpace on 2015-11-12T11:11:08Z (GMT). No. of bitstreams: 1 Diretrizes para a Elaboração do Novo Manual do Liquidante da Susep.pdf: 2354882 bytes, checksum: 52dc73beb9adc15718bde36eed058a13 (MD5) Previous issue date: 2015-09-28 / The intervention of the government in private entities is required in some circumstances. Regardless of the type of intervention, the actors involved are responsible for keeping the public interest and warrant that the intervention will not occur tighter than necessary. And the intervention must be performed pursuing quality and efficiency. The main issue is related to the intervention of the Government through the 'Superintendência de Seguros Privados' (Susep), authority that received from the Ministry of Financy the competency related to the control, regulation and supervision of important institutions: insurance/reinsurance companies, open private pension funds and capitalization entities. In this context, the monograph has focus on the extrajudicial liquidation, kind of intervention that occurs when there are signs of economic, financial, management crises or insolvency in the company. Susep delegates the procedures to the liquidator and supervises the process, whose focus must be the payments to creditors. It has been observed low efficiency in the management of the entities in liquidation, which in relevant part is due to the lack of guidelines for the preparation of the new Liquidator's Guide able to motivate efficient practices. Then the purpose herein is propose these guidelines. The research methodology is based on literature review, the collection and analysis of liquidators and experts’ opinion. The research will include the way some national or international authorities deal with the liquidation. We believe that the issue has great social relevance, because inefficiencies in such interventions can harm creditors, shareholders and generate waste of time and government ´s resources during the supervision of the liquidation. At the end of the monograph, we show the result: the proposed guidelines for the preparation of the new Liquidator's Guide. / As intervenções do Poder Público em entidades privadas são necessárias em certas circunstâncias. Independentemente do tipo de intervenção, os agentes intervenientes devem zelar pelo interesse público e esforçar-se para que a intervenção ocorra na medida necessária, com qualidade e com eficiência. Será abordado assunto relacionado à intervenção do Poder Público, na figura da Superintendência de Seguros Privados (Susep), autoridade que recebeu do Ministério da Fazenda competências de controlar, regular e fiscalizar importantes instituições: seguradoras, resseguradores locais, entidades abertas de previdência complementar e entidades de capitalização. Nesse contexto, os estudos se restringirão à Liquidação Extrajudicial, intervenção que ocorre quando há indícios de crises econômicofinanceiras, de insolvência ou de gestão, dentre outras circunstâncias. A Susep nomeia um liquidante para executar os procedimentos e acompanha a respectiva gestão, cujo foco principal deve ser a quitação das dívidas com os credores. Tem sido observada baixa eficiência na gestão das entidades em Liquidação Extrajudicial, o que pode em parte relevante ser decorrente da falta de diretrizes para a elaboração de um Manual do Liquidante que induza a práticas eficientes de gestão. É, pois, objetivo desse trabalho propor diretrizes para a elaboração desse Manual. A metodologia de pesquisa será a revisão bibliográfica, pesquisa documental e a coleta da opinião de liquidantes e de especialistas em Liquidação Extrajudicial. Será pesquisado como algumas autoridades nacionais ou internacionais lidam com a Liquidação Extrajudicial. Acreditamos que o assunto aqui tratado é de grande relevância social, pois ineficiências na execução dessas Liquidações Extrajudiciais podem prejudicar credores, acionistas e gerar desperdícios de tempo e de recursos do Poder Público quando do acompanhamento do regime liquidatário. No final do trabalho encontramos o resultado da pesquisa: as diretrizes propostas para a elaboração do novo Manual do Liquidante da Susep.

No description available.

The dissertation deals with legal, accounting and taxation aspects of liquidation of trading corporations. Based on an analysis, it evaluates aspects in the liquidation process of trading corporations under the conditions of the Czech Republic´s legislation. It provides an outline of the liquidation process and the liquidator´s activities, it points out legislative changes and hazard moments of the liquidation process.

This diploma thesis with the titled Creditors' claims in Insolvency proceeding deals with the possibility of setting up the claims of creditors in case that the court declared the debtor insolvent and was therefore initiated insolvency proceeding according to the Act no. 182/2006 Col., on Insolvency and Its Resolution (Insolvency Act). The introduction of the thesis also pays attention to other possibilities of enforcing and lodging the claims whether in extrajudicial proceedings or in proceedings before the court by filing an action against the debtor or in proceedings before the court or arbitration and subsequent recovery options of enforceable claims. The main aim of this thesis is to present a detailed analysis of the process of submission of claims in insolvency proceedings from the moment of initiation of the proceeding through submission of the claims to the insolvency court to their reviewing and their possible denial (together with adversary disputes) or their finding and final satisfaction. The chapter that describes the different types of claims is also closely related to the process of submitting, reviewing and satisfaction of claims as the type of the claim may determine whole process of its submission and satisfaction in the insolvency proceeding. Last chapters describe the satisfaction of admitted claims depending to the chosen method of the insolvency resolution and the destiny of unsatisfied of claims when the insolvency proceeding is over. At the end of the thesis is a practical example that should illustrate the procedure of filling the Claim submission form, including all elements of formal and content requirements.