Podnikové kombinace v ČR

The diploma thesis deals with legal and tax aspects of business combinations in the Czech Republic. The thesis gradually analyzes each of the business combinations in the view of their procedural demands and tax duties. At the beginning, the thesis presents the definition of the expression business combination and related terms under the circumstances of the new private law legislation. Next in the introductory chapter, fundamental differences among particular combinations are described providing schematic diagrams. Transformations of business corporations (i.e. merger, division and transfer of assets and liabilities to shareholder) are presented in the following sections. Then, the thesis deals with purchase of business establishment, business establishment as contribution of a member, acquirement of majority holding in capital of company, and exchange of shares. Finally, the last chapter emphasizes some of the fundamental differences among combinations before the summary.