Charakteristika komanditní společnosti a její účetní a daňové aspekty

Abstract

In this baccalaureate work I deal with the characteristics of Commandite Company and its accounting and tax aspects. The aim of my work is to characterize Commandite Company and its legislation, to summarize and specify the rights and obligations of companions and to outline the selected accounting and tax aspects of the company. In the first part of this work there is summarized the process of incorporation and dissolution of commandite partnerships. The second part deals with the rights and obligations companions of the company. In the final section I focus on the obligation on the deposit of companions, profit allocation and the settlement amounts.