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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Share and enterprise transfer comparison
 Šíma, Michael ; Josková, Lucie (advisor) ; Tomášek, Petr (referee)
This diploma thesis focuses on aspects related to the share and enterprise transfer. Although both transfers seem to be similar from economic point of view, their consequences are different. The first chapter introduces a legal concept of "share" and "enterprise". These terms are introduced not only from the current legislation perspective, but also from the perspective of their content. This leads to general differentiation of both terms, which is very important regarding the following analysis of their transfers. The second and third chapter are separately focused on analysis of the share and enterprise transfer, i.e. on conditions of the transfers and their consequences for entrepreneurial activity. The analysis specifically focuses on legal requirements regarding the approval from the side of relevant corporate bodies and determination of formal and material terms of a transfer contract. The chapters also cover the extent of transferor's guarantee and processes of registration into public registers. Both chapters also mention tax duties regarding the transfers. Furthermore, since not all parts of the entrepreneurial activity form an enterprise and the transfer of an enterprise has certain influence on the entrepreneurship, a special subchapter is dedicated to this issue. The forth chapter is...
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Individual entrepreneur transfer to a limited liability company
 Zápotočná, Martina ; Müllerová, Libuše (advisor) ; Najman, Martin (referee)
This master thesis approaches the issue of enterprise transfer: from an individual entrepreneur to a limited liability company. Thesis contains definitions of entrepreneur and enterprise as well as provides characteristics of individual entrepreneur and limited liability company. Detailed description of both form of business is given from legal, accounting and fiscal point of view. This thesis deals with the particular reasons for enterprise transfer and with the transfer methods. The practical part analyzes and describes the situation of specific individual entrepreneur, who decides for transition from his actual form of business to the limited liability company.
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