The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differences in the both legislations.

The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.

Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.

This thesis is focused on the comparison of the accounting and tax aspects of a limited liability company, which is the most common type of business company in the Czech and the Slovak Republic. Introductory chapters are devoted to a brief comparison of the business environment, characteristics of a limited liability company and the possibilities of its establishment in both countries. The main part of the thesis describes and compares the accounting regulation and analyzes the financial statements. The last part deals with the tax aspects, especially corporate income tax and health and social security.

Legal means of protecting minority members of a limited liability company in case of increase of share capital by making additional contributions Abstract This Master Thesis deals with legal means of protecting minority members of a limited liability company in case of increase of share capital by making additional contributions. The main objective is to explore and analyze legal remedies that are embodied in the Business Corporations Act. Primarily whether these remedies, in accordance with their protective purpose, ensure protection of minority shareholders against deterioration, and also functioning and possibilities of achieving the purpose for which the company was established is taken into account. The main methods in the elaboration of this diploma thesis were bibliography research and research on case law, especially of the Czech courts, and the subsequent analytical method. With the help of abstraction and subsequent synthesis of the obtained information, the individual partial and main conclusions are generalized. Among the most used methods of interpretation are linguistic, systematic, logical, and teleological method. This thesis is divided into four main chapters. Each chapter is internally divided into subchapters, which are then in some cases structured into individual points. The first two...

This master’s thesis is focused on creation of a real business plan for establishing of the small company. The company is offering scaffold services – assembly and disassembly scaffolding and the other associated support services. The first part of this thesis contains the theoretical background in the field of business, followed by part of the analysis of the external and internal environment. The last part includes a proposal for a concrete business plan, including timetable and implementation.

The aim of the submitted thesis is to describe the procedure of changing the legal form from limited lability copany to joint-stock copany in term of Czech legislation, including accounting and tax implications and analyze the process of transformation, economic bases and impacts on a specific company, which has undergone a change of legal status.

This thesis deals with the suggestion of a business plan, which is used for the development of small business. The thesis analyzes the present situation of the company by analyzing of the internal and external surroundings. The aim is to suggest changes and choose the appropriate strategy for the development of small business. The proposal is analyze the possibility of transformation of the business entity to a limited liability company and the possibility of obtaining the operating and investment loan.

This thesis is focused on development strategy of a small company. The work deals with transfer of trade to a limited liability company and its future development. On the basis of the theoretical knowledge are solved the analysis of the internal and external environment. Practical part contains implementation of the change and proposals for further development of the company. At the end, schedule of its implementation is designed.

1 The European Private Company Dissertation thesis Mgr. et Mgr. Igor Augustinič Abstract Supranational corporate forms as a means for supporting cross-border entrepreneurial activities on the internal market of the European Union are in the centre of interest of legislation and legal doctrine almost from the beginning of the European integration. However, a full-function corporate form oriented above all to small and medium-sized enterprises (SME) cannot be found among the existing European corporate forms. It was this primary target group, the overwhelming majority of enterprises in Europe belongs to, and the project of the European private company - societas privata europaea - should be aimed at. The origins of the SPE project can be seen in academic debates on which supranational corporate form would be the most suitable for SMEs going back to the seventies of the twentieth century. Under the auspices of CREDA, Centre for Research of Commercial Law by the Paris Chamber of Commerce, the discussions were taken up again in the nineties of the twentieth century and led to the first Draft SPE Regulation being prepared by CREDA in 1997. It was a private draft that has served as a basis for further discussions on the SPE project. Since 2001, the initiative regarding the project has been taken over by the...