Private foundations in the Czech Republic: 10 years on the road

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00125833" target="_blank" >RIV/00216224:14220/22:00125833 - isvavai.cz</a>

Výsledek na webu

<a href="https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttac058/6586173?login=true" target="_blank" >https://academic.oup.com/tandt/advance-article/doi/10.1093/tandt/ttac058/6586173?login=true</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1093/tandt/ttac058" target="_blank" >10.1093/tandt/ttac058</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Private foundations in the Czech Republic: 10 years on the road

Popis výsledku v původním jazyce

In the early years following the enactment of the “new” Czech Civil Code it was not clear whether the newly introduced conceptual approaches in the area of foundation law would prove successful. The “private element”, or the possibility to use these structures as a tool for managing (family) assets, has not only brought considerable dynamics to the foundation sphere, but also the need for a fundamental change in thinking. In 2021, it is a reality that foundations (foundations and foundation funds), in addition to trust funds, are beginning to be used for “private” purposes. The authors of this article aim to outline the basic contours of the development and the current state of affairs of private foundations and foundation funds in the Czech legal environment.

Název v anglickém jazyce

Private foundations in the Czech Republic: 10 years on the road

Popis výsledku anglicky

In the early years following the enactment of the “new” Czech Civil Code it was not clear whether the newly introduced conceptual approaches in the area of foundation law would prove successful. The “private element”, or the possibility to use these structures as a tool for managing (family) assets, has not only brought considerable dynamics to the foundation sphere, but also the need for a fundamental change in thinking. In 2021, it is a reality that foundations (foundations and foundation funds), in addition to trust funds, are beginning to be used for “private” purposes. The authors of this article aim to outline the basic contours of the development and the current state of affairs of private foundations and foundation funds in the Czech legal environment.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název periodika

Trust & Trustees

ISSN

1363-1780

e-ISSN

1752-2110

Svazek periodika

28

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

7

Strana od-do

528-534

Kód UT WoS článku

000795791500001

EID výsledku v databázi Scopus

—