One peripetium in the elaboration of a report on relations with companies holding state ownership, or who is the controlling person and what are the consequences of that?
Abstract
The paper deals with the partial issues that the responsible employees of "state" companies have to deal with each year when preparing a report on relations under Section 82 et seq. Act No. 90/2012 Coll., on on Commercial Companies and Cooperatives (Business Corporations Act), as amended.
Specifically, it deals with the perceptions of the precise identification of the controlling entity in State-owned companies related to the state's status in private relations, for the purpose of defining the structure of the relationship between the controlling entity and the controlled person and between the controlled person and persons controlled by the same person. The definition of the controlling entity is important in determining the accuracy of the content of the report on relations, the preparation of which is the responsibility of the statutory body of a commercial corporation as a controlled entity.
Last but not least, it deals with the possible consequences of the identification of the state or of another person as a controlling entity.