This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206519 |
| Date | January 2015 |
| Creators | Michálková, Alena |
| Contributors | Skálová, Jana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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