Změny v právní úpravě, účetnictví a zdaňování obecně prospěšných společností
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Chudobová, Tereza
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor's thesis is dealing with changes in legislation, accounting and taxation of public benefit companies which are connected with the introduction of the new civil law in 2014. All public benefit companies which were established before the first of January 2014 are now facing an important decision if they should stay in the same legal form and keep following the law n. 248/1995 about public benefit companies or if they should change their legal form to an institute, foundation or endowment fund. The point of the bachelor´s thesis is to find the best option for a specific public benefit company EUROTOPIA Opava o.p.s. using methods of analysis, comparison and public research.
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Import 22/07/2015
Subject(s)
Foundation, endowment fund, institute, public benefit company, legal person, purpose associations of property, memorandum, register of public benefit companies, cancelling with liquidation, cancelling without liquidation, liquidation balance, director, managing board, supervisory board, statutory authority, public register, accounting, taxation