Účetní a daňové aspekty pohledávek v insolvenčním řízení z pohledu věřitele

Abstract

The thesis aim is to describe insolvency proceedings from the perspective of the creditor and to analyze tax rules available to the creditor seeking to eliminate tax liabilty in respect of receivables that were not settled. The theoretical part analyzes basic steps of insolvency proceedings from the perspective of the creditor. The second part describes mechanisms avaiable to the creditor to reduce taxable income relating the the reseivables than were not settled. An asssignment of receivable is also described in this chapter. Last but not least, this chapter focuses on the provisions of the VAT Act allowing the crediotr to adjust tax liability in respect of receivables in insolvency proceedings. The last chapter deals with practical aspects on insolvency proceedings based on data of the company GENOVA-SERVIS s.r.o. that is a real creditor in one of the currently running insovence proceedings.