Teoretické a praktické aspekty likvidace společnosti s ručením omezeným

Abstract

Diploma thesis on topic ,,Theoretical and Practical Aspects of winding-up of Limited Liability Company“ in detailes defines the process of liquidation from the legal and economic view based on analysis of the Czech Civil Code and related laws in comparisons with a related legislation valid in the territory of the Slovak Republic. The master thesis is the result of using more specialized publications, monographs, regularization, as well as extensive case law, which is divided into five chapters specifying the issue of revocation of a limited company in the context of economic, tax and legal impact on the business sector. The master thesis draw attention to position the liquidator in the process of winding up business activities with reference to the payment of the liquidation balance. Individual chapters describe the entire liquidation process starting from the date of the Extraordinary General Meeting of the Company decided to dissolve the Company and its entry into liquidation after its removal from the commercial register of the competent court.