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Problematika přeměn je v České republice regulována dle vzoru práva Evropské unie. Právní úprava je tedy srovnatelná s ostatními státy. Drobné odlišnosti je možno zcela jistě najít v účetní a daňové regulaci. Základní myšlenkou úpravy v oblasti daní je, aby daňové dopady na nástupnickou společnosti byly neutrální, tedy nemělo by dojít k žádnému poškození nástupnické společnosti, ale také ne k jejími neoprávněnému daňovému zvýhodnění. Jak z textu vyplývá je zabráněno daňovým efektům z přecenění majetku při fúzích. Přesto se poradci v řadě prováděných fúzí zejména v rámci hodingových společností (fúze mateřských a dceřinných společností, fúze sesterských společností) snaží získat vedle ekonomických a hospodářských efektů pro své klienty také nějaké daňové výhody. Lze to. Ano občas se nějaká daňová výhoda najít dá., The issue of transformation in the Czech Republic is regulated according to the pattern of European Union law. Legislation is comparable with other states. Minor differences can certainly be found in the accounting and tax regulation. The basic idea of adjustment in taxation is that tax implications for the successor companies were neutral, therefore there should be no damage to the successor company, but not to its unjustified tax advantages. As is clear from the text avoids tax effects of the revaluation of assets during mergers. Yet advisers in a series of mergers carried out mainly within hodingových company (merger of parent companies and subsidiaries, a merger of sister companies) tries to get alongside economic and economic effects for their clients have some tax benefits. You can do it. Yes sometimes there any tax benefit can find.

The bachelor thesis deals with the evasion of taxes in this country and in Slovakia. The thesis is divided into theoretical and analytical part. The first part outlines the problems of the evasion and the method of leakage measurement. The second part is focused on practical examples of measures against the tax evasion and their impacts. There are also described instruments of politics against the tax evasion, focusing on the evaluation of its effestiveness. The conclusion is devoted to discussion if is it possible to applicate the politics of tax evasion from Slovakia in the czech law. The aim of this thesis is evaluation of methods that are used against the tax evasion and the possibility of inspiration from another country.

The purpose of my dissertation was to make an analysis of factors influencing the process of the carrying out of the cross-border merger of the Czech company with the company in the European Union. Solution procedure stems from a general definition of acquisitions and mergers, their historical development, reasons for the carrying out thereof, through the picture of these processes in international standards of financial reporting up to the regulation in the European Union. When analyzing the rules for cross-border mergers within the EU, I ascertained problematic places consisting in non-finalization of harmonization - in accounting context - of mergers, and in possibilities of a selection of a tax solution. Apart from the Czech legal regulation, I also analyzed the Slovak legal regulation since the last application part contains a practical example of merger of the Czech company and two Slovak companies carried out in 2009 and prepared on the basis of empirical data.

My intention to devote oneself to write about prosaic writing by Ljudmila Ulickaja arose, when I wrote her fiction Meoea u ee oemu. Although following books are much worse, I am convinced, that Ljudmila Ulickaj a has got a original voice in the russian literature these days, and it costs to speak about her. In my Bachelor-essay I first show analytic survey of history Soviet Union fro111 the year 1953. And I speak there about the main movements in the russian literature these years. Than I show selecting critical views from russian joumals and papers, which analyse various aspects prosaic writing by Ljudmila Ulickaja. I divided these views into three groups based on motives, which they choose - universal Vlew, sociological-psychological approach and religious component. Than I attempted to aplicate these views on my own critical analyse. I took three of short stories by Ljudmila Ulickaja and showed my remarks. 54