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Analysis of the process of division of a limited liability company
Vlach, Jan ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the process of splitting a limited liability company in relation to tax and accounting aspects. In particular, it deals with the division of a business corporation by the method of division by spin-off with the creation of a new company and division by spin-off by merger. In the first part of the thesis, the issue of establishing business companies and cooperatives with a focus on a capital company is described. In the second part of the work, the division of a specific limited company is affected in two different variants.

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