Institut organizační složky podniku v České republice a na Slovensku

This thesis analyzes the tax and accounting treatment of a legal entity's organizational unit in the Czech Republic and Slovakia. First, the thesis describes the obligatory duties connected with the establishment, functioning and dissolution of the organizational unit. The thesis also examines in detail the accounting specifics, in particular the concept of the founding of, and accounting for, the organizational unit by the legal entity, and the accounting methods used for the organizational unit. In the section describing the method of taxation and treatment of income and consumption tax of the organizational unit, there is a focus on the taxation of intra-group transactions. The last section summarizes the findings, with emphasis on verification of facts through case law issued by the Czech judiciary and a description of exceptions due to changes in the Czech legal code as of January 1, 2014.