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Relocation of the Registered Office of a Company with a Focus on the Relocation of the Head Office of a European Company
Maršíčková, Linda ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...
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Relocation of the Registered Office of a Company with a Focus on the Relocation of the Head Office of a European Company
Maršíčková, Linda ; Brodec, Jan (advisor) ; Dobiáš, Petr (referee)
Main purpose of this thesis is an assessment of the possibility of companies to transfer their seat from several points of view. It is distinguished between situations of companies with regard to the relocation of head office contrary to the relocation of registered office. At first, the migration issue is analyzed in general, then from the perspective of EU law. Due to insufficiently resolved scope of the freedom of establishment, especially with respect to the transfer of registered office, the thesis focuses on the European Company. For the time being, it can be considered as the most advanced result of the common effort of EU member states to achieve a supranational company form. It was not a random choice to dedicate part of this thesis to the European Company since the possibility to move its registered office freely across the EU is one of the main attributes granted to the European Company form. The analysis of relocation process, including consideration of potential difficulties results in comparison with actual opportunities of "national"companies in this respect. With regard to the structure of thesis it is divided into four parts and a separate conlusion. First part deals with the matter of the EU common market, with an emphasis on each of four freedoms. Especially the primary and...
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Mikroekonomická politika státu (eliminace tržních selhání) v oblasti daňové
Maršíčková, Linda ; Novák, Vladimír (advisor) ; Nováček, Jan (referee)
Práce je zaměřena na tržní selhání a teoretické možnosti, jak je stát může svou činností eliminovat. V praktické části je pak pozornost věnována jednomu z těchto nástrojů - daňové politice, a to konkrétně formou analýzy daňové soustavy Slovenska ve světle nedávno proběhlé daňové reformy, kdy byla na Slovensku zavedena rovná daň. Závěrem jsou shrnuty přínosy a nedostatky reformy a zejména zhodnocen její vliv na příjmy a výdaje dotčených subjektů.
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