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LIquidation of the enterprise / Likvidace podnikůKačmárová, Dana January 2011 (has links)
abstract Aim of this Master's Thesis is to describe the process of liquidation to the reader step by step from winding-up of the company to its dissolution and focus on prospective problems that might arise in connection therewith. Based on the valid legislation the theoretical part deals with basic terms and explanation thereof with regards to anticipated effectiveness of the New Civil Code and Act on Business Corporation in January 2014 and changes related thereto. The practical part contains description of the liquidation process of the fictitious limited liability company. Key words: liquidation, liquidator, winding-up and dissolution of the company
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Věcný koncept a účetní řešení likvidace korporace v ČR a komparace s koncepty a účetním řešení v zahraničí / Comparison of legal, accounting and tax aspects of dissolution of the business company in the Czech republic and in the Poland republicLelková, Petra January 2013 (has links)
The goal of the diploma thesis is describing the process of winding up of business company, as a process leading to closure of business and dissolution of a company. The work is focused on legal, accounting and tax purposes in the Czech Republic and as well as in the Poland republic, including analysis of the diversity.
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Likvidace společnosti - právní, daňový a účetní pohled / Liquidation of a Company from the point-of-view of Law and Tax and AccountingMalá, Eva January 2009 (has links)
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.
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論我國保險安定基金之改革-與英國金融服務補償計畫及我國中央存款保險公司相比較 / A study on the reform of insurance stabilization fund in Taiwan in comparison with the FSCS of the UK and CDIC of Taiwan吳毓文, Wu, Yu Wen Unknown Date (has links)
我國在民國81年時,正式於保險法中立法規範保險安定基金之相關事項,迄今已逾十五年。在民國96年修法後,我國保險安定基金制度更有了重大變革:不但產壽險安定基金合併且組織實體化成為專責機構,保險法第143條之3也增訂了第一項第四~六款,擴大保險安定基金得辦理之事項,未來的角色不再只是單純的資金之收付、管理,而是更積極參與保險業之監理與退場機制之運作。而保險安定基金經歷如此大幅度的變革,無可避免將會面臨許多問題。
因此本研究將保險安定基金與金融制度完善之英國的金融服務補償計畫,以及處理我國存款金融機構退場事件經驗豐富,功能與組織皆堪稱完備的中央存款保險公司進行制度比較,並對於保險安定基金各層面改革之相關問題,諸如法律規範、組織架構、資金之徵收、資金不足之處理、各項工作執掌及作業、與其他單位之配合等事項,提出具體建議以供主管機關參考。 / The Insurance Stabilization Fund system of Taiwan, found in 1992, has operated for more than 15 years according to the Insurance Act. After the amendment of 2007, some major differences were brought to the system. First of all, the two originally independent foundations for life and non-life insurance stabilization fund would be merged and organized with substantial structure. Moreover, by amending article 143-3 of the act, the legislature expanded more functions for the stabilization fund. As a result, the Fund would no longer be just a “pay box”, but instead, handling the liquidation procedures, and providing constructive assistance to the regulation of insurers. However, with the scale and level of the reform, it is inevitable to face lots of challenges and problems.
The following study dedicated to the introduction of the Insurance Stabilization Fund in Taiwan, the Financial Services Compensation Scheme of the UK and Central Deposit Insurance Corporation in Taiwan, then make thorough comparison over main aspects among the three systems. Through the analysis with these three systems, this study will provide solutions and recommendations to the conflicts that may occur.
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Droit des sociétés et droit des entreprises en difficulté / Insolvency law and Corporate lawCouturier, Gaël 19 December 2011 (has links)
Appelés à s’appliquer concurremment pour traiter les difficultés d’une société, il est classiquement considéré que les relations entre le droit des sociétés et le droit des entreprises en difficulté se résument à des conflits pouvant être résolus en faisant prévaloir le « droit spécial » des procédures collectives sur le « droit commun » des sociétés. Cette analyse a perdu de sa pertinence en raison de la mutation du droit des faillites en droit des entreprises en difficulté dont la finalité, le contenu, et le domaine d’application ont profondément changé, ainsi qu’en raison de la contractualisation des deux matières. Ces évolutions ont induit une appréhension nouvelle de celles-ci. Sont en effet recherchées, tant par les sociétés en difficulté que par leurs créanciers, les potentialités de l’association du droit des sociétés et du droit des entreprises en difficulté pour organiser le rebond d’une société défaillante. Leurs relations en droit positif s’avèrent ainsi plus subtiles et plus complexes. Une synergie existe entre elles lors du règlement à l’amiable des difficultés, tandis qu’une véritable soumission du droit des sociétés au droit des entreprises en difficulté peut être constatée lors du règlement judiciaire des difficultés. Malgré des origines distinctes, des finalités propres, et des fonctions radicalement opposées, une logique anime les relations des deux matières révélant un corpus légal et jurisprudentiel utilisé pour le règlement des difficultés qui témoigne de l’existence d’un droit des sociétés en difficulté. / It is commonly understood that, when considering ailing companies, the conflicts that arise between concurrently applicable corporate law and insolvency law can be solved with “special law” that prevails over “ordinary law”. This understanding has lost some relevance through the transformation of “bankruptcy law” into “distressed business law”. The trend towards the use of explicit contracts in these fields is bringing about a change in their finality, content and scope. This evolution of corporate law and insolvency law is creating new apprehension on the part of both the distressed company and the creditors, with the result that both parties are looking for means to combine these subjects when organising the recovery of an ailing firm. Their coexistence in substantive law turns out to be even more subtle and complex. In the case of an amicable settlement of a dispute, a synergy exists between corporate law and insolvency law whereas when a settlement is imposed under court supervision, the prevalence of insolvency law over corporate law is notable. Despite distinct origins, differing finality and radically opposing functions, a common logic motivates the relation between corporate law and insolvency law revealing a legal corpus and case law as a testament to the existence of an “ailing company law”.
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