Короткий опис(реферат):
EU Member States expected that the 10th EC Directive bring harmonization of company law so that the cross-border merges would be realized from law aspect. However, transposition of the Tenth Directive hasn’t brought harmonisation of Member States’ company law so as to enable the realisation of cross-border mergers from the legal perspective. Moreover, focusing on tax aspects of cross-border mergers and studying EC regulation rules for cross-border mergers, it is hard to ignore that there is no conception in providing clear regulation. There is no connection between directives regulating taxes (directives which should eliminate tax burdens in cross-border mergers) and company law regulating cross-border mergers. Therefore research concentrates on the question of the tax burden impact on the cross-border mergers in Europe, particularly partners of companies in the Czech Republic. Conclusion from the research should be generalized for other European countries.
