Prodej a vklad obchodního závodu v České republice

This diploma thesis deals with a sale and a deposit of a commercial establishment. Firstly, the term “commercial establishment” is defined, followed by a thorough explanation of its sale as well as its deposit in terms of Czech legislation. The theoretical part contains perspectives of all involved parties; purchasers’ and sellers’ perspectives regarding a purchase of a commercial establishment, and depositors’ and acquirers’ perspective regarding a deposit of a commercial establishment. The thesis aspires to elaborate both accounting and tax context. In addition, it examines various aspects connected with related parties and insolvency procedures. Main findings of the theoretical part are summarized in three tables. In the practical part a real case of a sale of a commercial establishment as part of an insolvency procedure is analysed. Only publicly available information is used which proves to be insufficient for achieving a complete interpretation of the transaction process.