Příčiny a řešení úpadku právnických osob v rámci konkursního řízení

Abstract

The diploma thesis is focused on the causes and solutions of bankruptcy of legal corporate in the framework of the bankruptcy proceedings in connection with accounting and tax, and a comprehensive solution of the bankruptcy. The purpose of the diploma thesis to outline the the bankruptcy proceedings, the solving and the concurrence of all the deadlines in the bankruptcy of legal corporate. The diploma thesis explores the concept of bankruotcy and also observe level of precision of the bankruptcy definitions. This diplom thesis uses the methods of analysis, which in general terms which reflects the whole procedure.In the framework of the bankruptcy proccedings diploma thesis introduce input and output of enitity and used synthesis method. the attention is devoted to method . The attention of diploma thesis is soleving problems by the bankruptcy. In the method of comparison shows the point of view, when in bankruptcy, there are financial documents and when basically they are not located by the insolvency trustee. A practical example shows the actions of the insolvency trustee, the concurrence of all the deadlines and the decision of the court during the bankrupt, the procedure for obtaining information from the bankrupt. In conclusion, the questions are being asked, if the method of resolving insolvency bankruptcy effective and advantageous, as from the point of view of the creditors or state.