Legal aspects of the position of secured creditor in insolvency proceeding

In this work are delineated the rights and obligations of creditors, especially secured creditors during insolvency proceeding. There are highlighted specifics of the secured creditors arrising from their position. Throughout the work is also pointed to an amendment of insolvency law as a result of the recodification of private law, which it came into effect from 1st January 2014. Due to the changes have occured certains certain inadequacies and inaccuracies, therefore, the work contains several suggestions de lege ferenda. The work contains what the creditors, especially secured creditors have to do with acounting of this debts and tax payment from this debts