Práva, povinnosti a odpovědnost zástupce statutárního orgánu společnosti

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Jedličková, Tereza

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The aim of this thesis is the comparison between the previous legislation and the new legislation, specifically the comparison between Commercial Code and Business Corporations Act and The new Civil Code, with emphasizing of substantial changes which are brought by new legislation. There is at thesis also analyzed the side of tax aspects that relate to this problem, and subsequent evaluation in term of taxes how as much as possible to save money during payment of remuneration to statutory authority. The thesis solves several controversies in legislation and contains author’s opinion on these controversies in specific situation.

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Import 22/07/2015

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statutory authority, liquidator, insolvency administrator, remuneration to statutory authority, VAT from remuneration, profit share, D&O insurance, social and health insurance

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