Účetní, daňový a právní pohled na zajištění pohledávek po lhůtě splatnosti

Abstract

The thesis dedicated to the aspects of hedging receivables after maturity intends to present an entepreneurs´ manual how to gain its unpaid claims from bad payers in the most effective and quickest way. In terms of law, the thesis explains judicial and extrajudicial procedure. This step needs to be taken by every enterpreneur who aims to regain its claim in financial or proprietary form. Generally, it is argued that the extrajudicial process is the most effective one and thus the most widely used one. From this reason, the majority of the thesis is devoted to this particular operation. The tax aspect mainly addresses possible tax base elimination in form of creation of Legal provision for doubtful receivables or in form of Accounting Provision for doubtful receivables. This tax tools are of a very sensitive nature and therefore even the state authority operates very prudently in this matter and allows the above mentioned forms to be used only if all legal conditions are complied. The accounting aspect allows the enterpreneur/accounting unit to create Accounting Depreciation of Trade Receivables and Tax Depreciation of Trade Receivables.. These are tax ineffective tools and do not bring any benefits. To sum up, the receivables after maturity are one of the most challeging problems of Czech enterpreneurs and corporations and its solutions are uneasy. It is namely due to legal constraints and delays, which ironically favour debtors, and due to large number of bad Patera.