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Lecturer(s)
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Paseková Marie, doc. Ing. Ph.D.
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Sklenár Roman, Ing. Ph.D.
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Course content
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Introduction to insolvency proceedings - development in the Czech Republic, legal and economic specifics of this area - Forms of bankruptcy and differences in solutions (bankruptcy, reorganization, or debt relief of natural persons engaged in business) - Indebtedness of natural persons, debt trap, execution proceedings - Personal bankruptcy as a specific institute of insolvency law - The role of the insolvency administrator, the cooperation of the company within the ins. management - Bankruptcy - course, accounting and tax specifics - Obligations of the debtor, sanctions, invalid acts, liability of managers - The course of insolvency proceedings from the perspective of the creditor, the creditor's obligations - Liquidation of the company - course, forms (elected or appointed liquidator) - Accounting and tax perspective on the liquidation of the company
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Learning activities and teaching methods
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Lecturing
- Home preparation for classes
- 39 hours per semester
- Preparation for course credit
- 30 hours per semester
- Participation in classes
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| Knowledge of accounting and business issues. |
| Knowledge of accounting and business issues. |
| learning outcomes |
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| Orientation in insolvency proceedings. |
| Orientation in insolvency proceedings. |
| Define personal bankruptcy, debt relief |
| Define personal bankruptcy, debt relief |
| Familiarize yourself with bankruptcy, its course, accounting and tax specifics |
| Familiarize yourself with bankruptcy, its course, accounting and tax specifics |
| Characterize the demise of companies without liquidation |
| Characterize the demise of companies without liquidation |
| Describe the demise of companies by liquidation |
| Describe the demise of companies by liquidation |
| Skills |
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| Orientation in the insolvency register |
| Orientation in the insolvency register |
| Understand the issues of insolvency proceedings Orientation in execution proceedings of natural and legal persons and the dissolution of businesses |
| Understand the issues of insolvency proceedings Orientation in execution proceedings of natural and legal persons and the dissolution of businesses |
| Understand the issue of the dissolution of companies without liquidation |
| Understand the issue of the dissolution of companies without liquidation |
| Understand the issue of the dissolution of companies through liquidation |
| Understand the issue of the dissolution of companies through liquidation |
| teaching methods |
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| Knowledge |
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| Lecturing |
| Lecturing |
| assessment methods |
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| Analysis of seminar paper |
| Analysis of seminar paper |
| Analysis of a presentation given by the student |
| Analysis of a presentation given by the student |
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Recommended literature
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Insolvenční zákon a související předpisy v aktuálním znění.
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HÁSOVÁ, J., MORAVEC, T., VALENTA, P. Vybrané instituty insolvenčního zákona v rozhodnutích Nejvyššího soudu. Vydání první.. Praha: C. H. Beck, 2019. ISBN 978-80-7400-553-4.
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PILÁTOVÁ, J., RICHTER, J., SIGMUND, A., TARANDA, P. Likvidace obchodních společností. 6. aktualizované vydání. Olomouc: ANAG, 2017. ISBN 978-80-7554-101-7.
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VRBA, M., ŘEHÁČEK, O., ZŮBEK, J., DIRHAN, M. Vybraná judikatura z oblasti uplatňování pohledávek v insolvenčním řízení s komentářem. Praha: Wolters Kluwer ČR, 2020. ISBN 978-80-7598-768-6.
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