Řešení úpadku dlužníka v insolvenčním řízení konkursem

Abstract

This thesis is focused on the issues of debtor's bankruptcy, in the concrete themed "Solution of Debtor´s Bankrupt in the Insolvency Proceeding by Bankruptcy." Theoretical part explains the development of legislation, describes the progress of the insolvency proceedings and activity of insolvency administrator, creditors in insolvency proceedings and their claims, the contents of the estate administration insolvent proposals and individual arrangements for dealing with the bankruptcy of the debtor. The next part is devoted to accounting and tax aspects of insolvency proceedings. The practical part is focused on the evaluation of bankruptcy in practice. In this section, detailed processing of the insolvency proceedings of a legal, accounting and tax.