Les fusions transfrontalières de sociétés de capitaux n’intéressent pas uniquement le droit des sociétés mais revêtent aussi d’importants aspects de droit social. Si la directive du 26 octobre 2005 facilite ces opérations, le renvoi aux législations nationales opéré soulève de nombreuses difficultés en l’absence de traitement harmonisé de leurs conséquences sociales. Les interrogations suscitées par la mise en oeuvre de la participation des travailleurs aux organes de gestion de la société issue de l’opération n’en sont qu’une illustration. D’autres questions relatives notamment au devenir des instances de représentation du personnel existant au sein des sociétés parties à la fusion, aux normes collectives ou aux contrats de travail, restent en suspens. A celles-ci et à d’autres, cette étude tente d’apporter des réponses. Les enjeux dont les fusions transfrontalières sont porteuses l’exigent. / Cross-border mergers of incorporated companies do not only interest Company Law but also comprise important aspects of Labour & Employment Law. If the European Directive dated 26 October 2005 facilitates these transactions, the reference made to national legislation raises many difficulties in the absence of harmonized treatment of the social consequences of transactions. The questions raised by the implementation of workers' participation in management bodies of the company resulting from the transaction are an illustration. Other issues include the fate of employees’ representative bodies of existing staff within the merging companies, collective norms and employment contracts, remain unresolved. To these and others, this study attempts to provide answers. The consequences of the cross-border transactions require that answers be given to the unresolved issues.

The final thesis deals with the theme of termination of employment contracts from the perspective of the law and the practice of the company. The aim of thesis is to introduce the reader to the issue of employment termination, to show the changes of Act No. 262/2006 Coll. Labour Code that became effective on January 1, 2012 with amendment No. 365/2011 Coll. in the theme of this thesis and to identify practices of employment termination in the monitored company. The methods used are observation, comparison, analysis and synthesis. In the theme of termination of employment contracts, the focus is given to termination by the employee, employer or by mutual agreement and also to invalid employment termination. However, the reader is in the first chapters familiarized with employment relations and subjects of these relations as well. A separate part of the thesis is concerned on the practice of company doing business in the banking sector, in this part are described practices of this company in terminating employment relationships and the impact of the amendment to the Labour Code on the monitored company.

This thesis deals with issues related to internal guidelines of the particular company. Initially defines the internal guidelines and related basic concepts and then analyzes guidelines of the company and proposes implementation of new company regulations or improvement of the existing ones in order to help the company to statutory and effective accounting