Publication at Faculty of Law |
2021
Abstract
The paper focuses on the newly adopted provision of §105a of the Public Registers Act, according to which it is possible to dissolve without liquidation so-called inactive business corporations that do not file financial statements and cannot be served with a notice to remedy the deficiency. The article deals with the reasons for the adoption of this legislation, focusing on a comparison with Slovak legislation, where a similar provision has been part of the Slovak legal system for many years.
In view of the amendments to the legislation there, which were not taken into account at the time of the adoption of this provision, the author also reflects on possible future amendments to the newly adopted legislation.