Oddlženie a jeho ekonomické dôsledky pre veriteľov

Abstract

The work evaluates the position of creditors in debt relief. The characteristics of the insolvency law, places emphasis on discharge as a way of resolving insolvency. In discharge from debts creditor acts as his party after successfully filing a registration of a claim, after which it is entitled to meet a proportion of their assets. The fact that he will be satisfied only a small portion of the claim is a fact that makes the creditor participation in debt elimination is not very pleasant situation. Lighter side, the possibility of forgiveness of tax liability of such claims in the form of provisions and depreciation claims. The accounting and tax implications of debt relief for creditors to assist them to overcome a bad situation resulting from the outstanding debts. The object of work is to evaluate the role of lender of discharge of debts, its refinement and practical examples to help in dealing with the lender when the debtor finds himself in debt relief.