The aim of this thesis is to put an interpretation on the institution of discharge with regard to an approval of the Act No. 294/2013 Coll., which changes the Act No. 182/2006 Coll., on decline and its solution strategies (Insolvency Act) and the Act No. 312/2006 Coll., on insolvency administrators (hereinafter referred to as "revising amendment"), to compare the amendment before and after its taking effect, with a main focus on discharge for entrepreneurs and individuals whose debts come from entrepreneurship, and on discharge for spouses. The thesis is divided into five chapters. The first chapter sums up the development of insolvency proceedings and insolvency law from Roman times to the present day. Thanks to this overview, the reader can see that insolvency proceedings and insolvency law are not only contemporary issues and owing to this, we are also able to map the development which led to the Insolvency Act as it stands. The main topic of the second chapter is decline and its solution strategies. As to the decline, I describe its two basic alternatives, insolvency and over-indebtedness. I mention also the imminent decline, which is followed by division of decline solution strategies into rehabilitation and liquidation, offering a brief specification of each of them. The whole third chapter...
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:337474 |
| Date | January 2015 |
| Creators | Taterová, Pavla |
| Contributors | Pohl, Tomáš, Macková, Alena |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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