Merger of a parent company and its subsidiary and its specificity compared to the general regulation of mergers The topic of this diploma thesis are the mergers between parent companies and subsidiaries. In my view, this is a very relevant topic nowadays which can be often faced in practice. The aim of this thesis is above all to describe the differences between this type of mergers and the other types (it is not my aim to describe the whole process of mergers between parent companies and subisdiaries step by step as a large part of regulation of this process is similar to the general merger process regulation). This thesis is divided into eight main chapters. In the first chapter current regulation and its historical development are outlined. The aim of the second chapter is to compare the incentives which lead to mergers between parent companies and subsidiaries and the incentives which lead to the other mergers. Of course, both partly overlap. However, there exist some differences, which are described in this chapter. Chapter three deals with the mergers between parent and subsidiary joint stock companies. To a large extent it consists of the analysis of the simplified approval process of such merger, which is included in the Czech legislature. Furthermore it includes the analysis of the share...

La présente contribution a pour objet d'effectuer une analyse critique de la société unipersonnelle. Une approche conceptuelle démontre qu'une théorie unitaire et cohérente de la notion de société suppose de réserver celle-ci à l'idée d'association entre deux ou plusieurs personnes. De même, en mettant l'accent sur l'utilité de la personnalité morale, celle-ci devrait être réservée aux groupements dotés d'un intérêt collectif. Dans la réalité, la société unipersonnelle n'est qu'une appellation légale consistant à introduire le patrimoine d'affectation d'une seule personne et cela sans fournir des justifications juridiques ou économiques validant sa responsabilité limitée. En outre, la société unipersonnelle n'est pas dépourvue de certaines conséquences négatives pour celui que l'on entend protéger, l'associé unique, alors qu'elle se révèle généralement peu efficace. La société unipersonnelle doit surtout être dénoncée comme une institution entraînant un divorce entre le droit et les faits. / The present contribution is to carry out a critical study of single-member limited liability Company (Sole Proprietorship Company). A conceptual approach shows that a unitarian and coherent theory of the notion of société [company] suggests to reserve it to the idea of association between two or several persons. Also, focusing on the usefulness of the legal personality, it should be reserved for groups endowed with a collective interest. In the reality, the SMC (single-member Company) is a legal denomination consisting in introducing a special purpose patrimony (autonomous patrimony by appropriation) for a single person while the legal and economics bases of limited liability are not satisfied. Moreover, the SMC is not without certain negative consequences for the one that we intend to protect, the only partner (the sole owner), while it is generally proves irrelevant. Especially, the SMC must be denounced as an institution entailing a divorce between law and practice.