Účinky prohlášení konkurzu versus daňové řízení
Bankruptcy declaration effects as opposed to tax proceedings

Summary/Abstract: At the moment of posting the resolution on the declaration of bankruptcy on the official notice board of the court, the debtor becomes a bankrupt who no longer loses the opportunity to dispose of his property freely. At this moment, the bankrupt's assets begin to represent bankruptcy assets, while the right to dispose of the assets of the assets is transferred to the administrator. The bankrupt's legal acts relating to these assets are ineffective against bankruptcy creditors.

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