Právní a daňové aspekty přeměny právní formy podnikání u insolvenčního správce

Abstract

This diploma thesis evaluates the most suitable legal form of business for an insolvency practitioner and presents a model transformation through a case study, including template documents required for the process. In the theoretical part, the thesis focuses on the legal and tax aspects of the business of insolvency practitioners and the compilation of the individual steps of the transition from a sole trader to a partner in a general partnership through the contribution of a business enterprise into the registered capital of a newly established company. The practical part involves evaluating the more suitable legal form of business using analysis, tax calculations, and other aspects. Subsequently, a model transformation is conducted, supplemented by key documents (these are commented on in the thesis). Several research methods are used in the thesis, primarily analysis, comparison, description, deduction, and specification.