Sdružení bez právní subjektivity ve vybraných zemích Evropské unie

Abstract

Partnership under the Civil Law became very popular among businessmen in the Czech Republic because setting-up this type of business is very easy. Partnership has no legal status therefore there is no need to enter the commercial register. Furthermore there is no need of any initial capital or written agreement. But these apparent advantages bring many disadvantages, which arise from incomplete legislation dealing with partnership. The aim of my thesis is to compare legal provisions of three EU member states. I chose the Czech Republic, the Slovak Republic and Germany. The body of my thesis refers to partnership according to the Czech legislation including legal, accounting and tax problems. Second part is devoted to the Slovak Republic and Germany. I also focus on winding-up of the partnership where I compare legal provisions of all three member states. Final recommendations result from the current businessmen needs. I suggest which legal provisions should be implemented into the Civil code of the Czech Republic.