Publication details
Finanční asistence pohledem testu vlastního kapitálu
| Title in English | Financial assistance through the equity test |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Article in Proceedings |
| Conference | COFOLA 2023 Sborník příspěvků mladých právníků, doktorandů a právních vědců Část 1 – Financování obchodních korporací |
| MU Faculty or unit | |
| Citation | |
| Web | Open access sborníku |
| Keywords | Financial Assistance; Equity Capital Test; Capital Maintenance; Protection of Shareholders and Creditors |
| Description | The objective of this contribution is to contemplate some issues related to the regulation of the equity capital test concerning the provision of financial assistance in the context of capital companies. This regulation, stemming from Articles 56 and 64 of Directive 2017/1132 of the European Parliament and of the Council relating to certain aspects of company law, as reflected in the provisions of the Business Corporations Act, exclusively impacts joint-stock companies. Given its European origin, this contribution aims to compare the extent to which the original intent of the European directive aligns with the current framework of national (domestic) regulation. A secondary objective of this text is to contribute to the discussion regarding the relevance of the equity capital test concerning the provision of financial assistance within limited liability companies. |
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