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Tato práce je věnována komparaci právní úpravy komanditní společnosti obsažené ve Všeobecném obchodní zákoníku s aktuální platnou a účinnou právní úpravou. V jednotlivých kapitolách jsou uvedeny a porovnány hlavní právní normy týkající se komanditní společnosti, které tato personální společnosti vymezují a některé je odlišují od jiných společností. This thesis is devoted to the comparison of the legislation of the limited partnership contained in the General Commercial Code with the current valid and effective legal regulation. In the particular chapters, there are presented and compared the main legal norms concerning the limited partnership which define these personnel association and some distinguish them from other companies.

The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.

The rigorous thesis "Partner's Position in a Personal Business Company" deals primarily with rights and obligations of partners / limited partners arising to them upon their participation in the general or limited partnership (the "Company"). The focus of this thesis is the examination of these rights and obligations in light of the recodification, i.e. upon coming into effect of Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business corporations and cooperatives (the Business Corporations Act). Both laws referred to in the previous sentence became effective on 1 January 2014. The aim of this rigorous thesis is to describe not only each of these rights and obligations of a partner of the general/limited partnership but also to characterise individual problems brought about by this re-enactment and to find at least some way out of such problems, if possible. Hence, the work resolved, on the one hand, the partner's rights, i.e. the right to a share in profit, the right to the reimbursement of expenses incurred by the partner in settling the Company's affairs, the partner's right to the settlement share and to a share in the liquidation balance, The thesis also deals with issues concerning the statutory body of the Company, the management of the Company's business, the partner's right to...

The aim of this thesis is to clarify the distribution and taxation of a profit and the method of payment of a share in the profit in the general partnership, private limited company and limited partnerships. The theoretical part deals with general information of a share in the profit and its specifics in selected types of business corporations. This part is supplemented for better clarity and understanding with illustrative examples. The practical part applies knowledge in the analysis of the financial statements of 30 selected companies, with an emphasis on the payment of a share in the profits of the company.

Personal corporations and their character The purpose of this thesis is to examine Czech legal regulation of personal corporations, i. e. unlimited partnership and limited partnership, in force. The reason for the research is to focus on some crucial provisions concerning the above mentioned corporations which may seem ambiguous, permit various interpretations and therefore cause difficulties in legal practice, to explain different positions of Czech legal experts and judicial authorities concerning the interpretation and to support the interpretation which seems most likely to be intended by the legislator. Sometimes relevant legal regulation in some foreign countries is mentioned to be compared with the Czech legal system. The thesis is composed of four chapters, each of them dealing with different aspects of Czech legal regulation of personal corporations in force. The Introduction briefly describes what the term personal corporations stands for and mentiones the bill on business corporations which is currently being discussed in the Chamber of Deputies of the Czech Parliament and which is being mentioned to enter in force on 1st January 2013. Chapter One shortly examines the history of personal corporations legal regulation on the territory of today's Czech Republic. It is subdivided into two parts,...

The main target of this bachelor work is a comparison of Czech and Italian company law and on the basis of this analysis to determine the extent to which They are both different and similar adjustments. A secondary target of this work is to analyse the legal terminology in this area. The work is dividend into seven chapters that deal with brief history of commercial law and the charactersitics of fundamental sources. The following section of this work deals with the basic institutions which are important for the establishment and operation of companies, typology of companies and also different types of companies in Czech and Italian Republic. Central part of the work deals with the similarities or dissimilarities of the two modifications. The conclusion contains a summary written in Italian langure and analysis of legal terminology with an Italian-Czech glossary.

Tato diplomová práce se zabývá systémy zdanění veřejné obchodní společnosti a komanditní společnosti, konkrétně daní z příjmů a srovnáním právních úprav v České republice a ve vybraných státech Evropské unie. V první části jsou vymezeny základní pojmy a charakteristiky osobních obchodních společností v České republice, dále se práce zabývá daňovým systémem České republiky v kontextu Evropské unie a současným stavem harmonizace. V dalších částech jsou postupně charakterizovány systémy zdanění daní z příjmů v Německu, Španělsku, Velké Británii a Belgii. Cílem této práce je srovnání jednotlivých právních úprav, zhodnocení a možnosti případných změn.

Determine the impact of tax reform on tax liability of individual contractor. Tax liability and impact on contractor's decision to change company's legal form.

The thesis clarifies the operation of the limited partnership in the Czech law system. In particular, it explains the establishment, the operation and the expiration of the limited partnership. There are stated the basic characteristics of the limited partnership and there are described the differences between unlimited partner and limited partner. The establishment of the limited partnership from the limited liability company by the change of the legal form is explained on the concrete example. In conclusion, there is the explanation of the various manners of expirations.

The goal of this work is to provide an overview of the main advantages and disadvantages of the enterpreneurship in the individual legal forms of the companies. The attention is paid to Partnership, Limited Partnership, Limited Liability Company and Joint-Stock Company. The main intention is reached by the comparison of the fundamental characteristics of the companies which are mentioned above. Each chapter describes certain comparable factor which reveals the most important differences of each form of the company. I have tried to suggest possible pros and cons which are connected with them. The whole overview of the characteristics, advantages and disadvantages is presented in the attachements.

In this thesis the author deals with the comparision of american alternative business entities according to the law of the state Delaware with the czech "personal business societies". In the body of the thesis there are described the following 3 types of business entities: general partnership, limited partnership and limited liability limited partnership, including the description of its formation and dissolution, the rights, powers, duties and liabilities of the partners. After each section there are compared to the czech Commercial code (Seccions veřejná obchodní společnost and komanditní společnost).