Teoretické a praktické aspekty sdružení fyzických osob bez právní subjektivity

Abstract

The aim of the bachelor thesis is to describe theoretical aspects of an association of natural persons without legal personality as it is defined by legal, accounting and tax acts and the possibilities to use them in practice. The introductory chapter includes, among others, a definition of an association, the purpose and way of its creation, essential elements of a contract, which are the basic pillars when an association is being created. The following chapters of the theoretical part deals with keeping tax records or accounting in an association without legal personality. Furthermore, there are individual taxes described, rules and obligations of participants of an association arising out of tax statutes. The third and fourth chapters – practical part of the theses – deal with a particular association “Sdružení HT – ÚČTO”. They describe its business activities, contract of association, property interest in business, keeping tax records as well as tax return processing of a particular participant of the association.