[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.tamsin.sk\/likvidacia\/#Article","mainEntityOfPage":"https:\/\/www.tamsin.sk\/likvidacia\/","headline":"Likvid\u00e1cia","name":"Likvid\u00e1cia","description":"Ak ste sa rozhodli skon\u010di\u0165 s podnikan\u00edm v spolo\u010dnost\u00ed tak by ste mali pozna\u0165, ako tak\u00e9to zru\u0161enia vlastne prebieha. Likvid\u00e1ciou...","datePublished":"2022-06-15","dateModified":"2022-06-15","author":{"@type":"Person","@id":"https:\/\/www.tamsin.sk\/author\/#Person","name":"","url":"https:\/\/www.tamsin.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/e0a4ee3123bc6cda06472cb29cefd2abfa18c894e6c63b3d8bc84df8da10f637?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e0a4ee3123bc6cda06472cb29cefd2abfa18c894e6c63b3d8bc84df8da10f637?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"tamsin.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.tamsin.sk\/wp-content\/uploads\/unnamed_6.png","url":"https:\/\/www.tamsin.sk\/wp-content\/uploads\/unnamed_6.png","height":0,"width":0},"url":"https:\/\/www.tamsin.sk\/likvidacia\/","about":["N\u00e1kupy"],"wordCount":377,"articleBody":"   Ak ste sa rozhodli skon\u010di\u0165 s podnikan\u00edm v spolo\u010dnost\u00ed tak by ste mali pozna\u0165, ako tak\u00e9to zru\u0161enia vlastne prebieha. Likvid\u00e1ciou spolo\u010dnosti naz\u00fdvame vymazanie z obchodn\u00e9ho registra a riadne usporiadanie z\u00e1v\u00e4zkov a dlhov vo\u010di spolo\u010dnosti. Zlikvidovanie spolo\u010dnos\u0165 m\u00f4\u017ee nasta\u0165 vtedy ak to ods\u00fahlas\u00ed a dohodne sa valn\u00e9 zhroma\u017edenie alebo ak o tom rozhodn\u00e9 sud. Od momentu kedy sa spolo\u010dnos\u0165 vyma\u017ee v obchodnom registri tak\u00e1to spolo\u010dnos\u0165 prest\u00e1va existova\u0165. Ak\u00e9 to cel\u00e9 prebieha? Prv\u00fd a z\u00e1kladn\u00fd krok, ktor\u00ed mus\u00edte urobi\u0165 je poda\u0165 n\u00e1vrh do obchodn\u00e9ho registra. N\u00e1sledne mus\u00edte z\u00edska\u0165 s\u00fahlas od spr\u00e1vcov dane, ktor\u00ed s\u00fahlasia s vymazan\u00edm va\u0161ej spolo\u010dnosti z obchodn\u00e9ho registra Z\u00edskanie s\u00fahlasu s v\u00fdmazom z obchodn\u00e9ho registra od jednotliv\u00fdch spr\u00e1vcov dane. Mus\u00edte vypracova\u0165 zoznam majetku, ktor\u00fdm disponuje spolo\u010dnos\u0165. Z\u00e1sadnou podmienkou pri likvid\u00e1cii ka\u017edej spolo\u010dnosti povinnos\u0165 ma\u0165 uhraden\u00e9 v\u0161etky, ktor\u00e1 m\u00f4\u017ee ma\u0165 spolo\u010dnos\u0165 dlhy. Pred ka\u017edou likvid\u00e1ciou je potrebn\u00e9 naposledy zvola\u0165 valn\u00e9 zhroma\u017edenie je potrebn\u00e9 zvola\u0165 mimoriadne valn\u00e9 zhroma\u017edenie. Na takom zhroma\u017eden\u00ed sa mus\u00ed schv\u00e1li\u0165 zru\u0161enie tie\u017e sa vymenuje tzv. Likvid\u00e1tor jeho \u00falohou bude, riadi\u0165 priebeh likvid\u00e1cie spolo\u010dnosti. Likvid\u00e1tor mus\u00ed zostavi\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku a spr\u00edstupni\u0165 preh\u013ead o iman\u00ed spolo\u010dnosti v\u0161etk\u00fdm spolo\u010dn\u00edkom.Likvid\u00e1torom m\u00f4\u017ee by\u0165 ako tak pr\u00e1vnick\u00e1 tak aj fyzick\u00e1 osoba. Rolu likvid\u00e1tora m\u00f4\u017ee zast\u00e1va\u0165 vedenie spolo\u010dnosti, \u010di\u017ee, napr\u00edklad predseda, konate\u013e. Obchodn\u00fd z\u00e1kon schva\u013euje  vymenova\u0165 aj likvid\u00e1tora, ktor\u00fd nefiguruje v \u0161trukt\u00farach danej spolo\u010dnosti, \u010di\u017ee to m\u00f4\u017ee by\u0165 niekto z vonku. Ak sa nen\u00e1jde \u017eiadna osoba, ktor\u00e1 by zastavala t\u00fato funkciu likvid\u00e1tora mus\u00ed vymenova\u0165 sud a n\u00e1sladne ho pridel\u00ed danej spolo\u010dnosti. Likvid\u00e1torov m\u00f4\u017ee by\u0165 aj viac. Nezab\u00fadajte na to, \u017ee aj funkcia likvid\u00e1tora m\u00f4\u017ee zanikn\u00fa\u0165, a to z r\u00f4znych d\u00f4vodov napr\u00edklad to m\u00f4\u017ee by\u0165 smr\u0165ou likvid\u00e1tora alebo zbaven\u00edm jeho o sp\u00f4sobilosti na pr\u00e1vne \u00fakony.                                                                                                                                                                                                                                                                                                                                                                                                  "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Likvid\u00e1cia","item":"https:\/\/www.tamsin.sk\/likvidacia\/#breadcrumbitem"}]}]