Informace o publikaci
Foundations and trust funds in the Czech Republic after the recodification of Civil Law : a step forward?
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Trust & Trustees |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Repozitář MU |
| Doi | http://dx.doi.org/10.1093/tandt/ttv053 |
| Obor | Právní vědy |
| Klíčová slova | foundation funds; foundations; trust funds; civil law |
| Přiložené soubory | |
| Popis | Although the major social and political changes happened more than 25 years ago, the Czech Republic is still in a ‘transformation stage’ of its legal system. The New Civil Code, in effect from 1 January 2014, has introduced new possibilities in the area of administration of assets, giving rise to a whole range of legal instruments: foundations (‘nadace’), foundation funds (‘nadační fond’), trust funds (‘svěřenský fond’), and additional legal forms of an obligatory nature. The norms of international private law have also enabled the recognition of foundations, trusts, and similar foreign trust-like structures in the Czech Republic. This article briefly outlines the fundamental characteristics of the new legal framework and summarizes first reactions, based on experience with the new regulation. |