Likvidace právnických osob 2026 – Hebký Václav (2026)

This Czech-language book presents the liquidation of legal entities as the serious, orderly and lawful conclusion of a legal entity’s existence. It comprehensively covers the subject under the Civil Code, the Business Corporations Act and other legislation applying to political entities, financial institutions and criminal proceedings, while also addressing practical matters from the liquidator’s perspective, as well as accounting and taxation. The contributors include liquidators, lawyers, insolvency administrators, a restructuring administrator, a tax specialist and an auditor, providing a comprehensive multidisciplinary view of the liquidation of business corporations. This substantially updated edition reflects changes concerning financial statements and the obligation to have them audited under the amendments to the Accounting Act for 2025 and 2026. It also includes basic information on insolvency proceedings in light of the major amendments of 2019 and 2024, and an introduction to preventive restructuring, a new institution in Czech law since 2023, which is closely related to liquidation in both substance and chronology.