Fúzie kapitálových spoločností

Abstract

As a final topic of this diploma thesis, I chose: mergers. This topic I chose that because I was impressed and I think that is a very current topic, in terms of modern global trends. As a result of changing conditions of market areas growing competitive pressure, especially foreign, that force resident companies to adapt to this trend. For this reason, owners of companies that decide to join with another company to capture more of the market where their products or services provided. Problem of mergers legally regulated with Act No. 125/2008 Coll. transformations of companies and cooperatives. From 01.01 2012, a new law that replaced the original and the Act No. 355/2011. The essence of transformational company is dissolution of the company without liquidation when its assets are transferred to the successor repealed by the company. The process of mergers is the thesis so arranged that describe the process of fusion through the basic concepts of the reasons for which the company are undergoing a merger, through the tax and accounting aspect to full take by the successor company. The aim of this thesis is to investigate the potential impact of what will be a merger of consolidation of the legal tax and accounting issues.