Legal and economic context of the Czech civil code rules on family enterprises

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43913382" target="_blank" >RIV/62156489:43110/17:43913382 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201765061945" target="_blank" >http://dx.doi.org/10.11118/actaun201765061945</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201765061945" target="_blank" >10.11118/actaun201765061945</a>

Result language

angličtina

Original language name

Legal and economic context of the Czech civil code rules on family enterprises

Original language description

The family-run business model is in the Czech Republic not used in the scope, as it is the case of other EU Member States. Until recently one of the reasons was also the absence of a legislative framework that would give to the family business or its organization a comprehensive and systematic rules and a stable order. This has - from a part - changed since January 1st, 2014 with the entry into force of the new Czech Civil Code, Act No. 89/2012 Coll. The present paper aims at pointing out the ways, forms and the diversity of family business from business in general according to the legislation in the Civil Code introducing in its Sections 700 - 707 the institute of family enterprise. In the context of economic-legal analysis undertaken some aspects related to the family enterprise are highlighted, in particular the sharing of profit gains, employment of family members in the operation of the family enterprise and the continuing of operation of the family business after the death of the family member being in the legal position of the entrepreneur.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

65

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

7

Pages from-to

1945-1951

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85038862805