Vyhodnocení likvidace obchodních korporací z nařízení soudu v České republice

Abstract

The topic of this diploma thesis is the evaluation of workflow and time efficiency of liquidations of business corporations ordered by the court in the Czech Republic. In the theoretical part, concept and purpose of liquidation is first defined, then the reasons and possibilities of liquidation of a business corporation are presented, the legal regulations governing the issue of liquidation are defined and the entire process of liquidation is generally described, from liquidation of a business corporation to deletion from the company register. Then the function of the liquidator in the liquidation procedure is presented, with which the rights and obligations of the person of the liquidator are linked. The accounting and tax obligations of the business corporation in the liquidation and monetization of property of the liquidated business corporation are also dealt with in the work. In the practical part, the workflows of liquidations of selected entities are comprehensively addressed in the form of case studies, which are intended to point out the current problems occurring during the liquidation process and propose their solutions.