Legal Background for an Expert Witness to a Corporate Name Valuation
| Authors | |
|---|---|
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | European Financial Systems 2017 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | expert witness valuation; corporate name; brand |
| Description | According to American Marketing Association, brand is a name, term, design, symbol, or any other feature that identifies one seller's good or service as distinct from those of other sellers. A corporate name is one of the possible forms of the brand. In the sense of the Czech Civil Code, a corporate name is a name under which the entrepreneur is registered in the commercial register. An entrepreneur may not have several corporate names. The role of an expert witness is to provide the court with an independent and neutral assessment (e.g. valuation) based on his expertise. The aim of this paper is within the legal system of the Czech Republic to define legal background of the institute of a corporate name so that it can subsequently result in a reliable valuation by an expert witness. For this purpose, the paper examines the legal nature of a corporate name and its possible dispositions that might require an expert valuation. |
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