Oceňování 2019, 12(1):64-70 | DOI: 10.18267/j.ocenovani.227
Expert valuation, squeeze-out and Constitutional Court
- JUDr. Ing. Lukáš Křístek, MBA - jednatel znaleckého ústavu Moore Stephens ZNALEX, s. r. o.
This article deals with the issue of expert valuation in squeeze-out or crowding out. The valuation in the squeeze-out process has its peculiarities, which are not known to the experts and sometimes to the lawyers. This results in disproportionately long court proceedings. In the article I first mention the definition of the squeeze-out itself and its meaning. Next, I deal with the case-law that has been issued on this issue, the basis (category) of the value that should be established and the premium that reduce valuation. The article shows the approach of the Supreme Court and Constitutional Court of the Czech Republic, which recently issued a resolution summarizing the existing case law on the interpretation of the adequacy of the consideration in the so-called squeeze out.
Keywords: Squeeze-out; Valuation; Case-law
JEL classification: G30
Published: July 4, 2019 Show citation
References
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