"Comparative Analysis of the National Accounting and Tax Regulatory Systems on EU with the Emphases on Cross-border Mergers"@en . "cross-border; merger; accounting; tax; rules"@en . . . . "Komparativn\u00ED anal\u00FDza n\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch a da\u0148ov\u00FDch syst\u00E9m\u016F v EU s d\u016Frazem na p\u0159eshrani\u010Dn\u00ED f\u00FAze" . "2010-01-01+01:00"^^ . . . . . "GAP403/10/1982" . . "26"^^ . "2012-03-30+02:00"^^ . "2012-12-31+01:00"^^ . "26"^^ . " merger" . . . . . "Vytv\u00E1\u0159en\u00ED funk\u010Dn\u00EDho jednotn\u00E9ho trhu v\u00A0EU klade nov\u00E9 n\u00E1roky na \u00A0obchodn\u011B pr\u00E1vn\u00ED \u00FApravu podnik\u00E1n\u00ED, \u00FA\u010Detn\u00ED regulaci a da\u0148ov\u00E9 z\u00E1kony v jednotliv\u00FDch evropsk\u00FDch st\u00E1tech. V\u00A0d\u016Fsledku \u010Dast\u00FDch zm\u011Bn podm\u00EDnek podnik\u00E1n\u00ED se evropsk\u00E9 kapit\u00E1lov\u00E9 spole\u010Dnosti p\u0159i f\u00FAz\u00EDch pot\u00FDkaj\u00ED s\u00A0\u010Detn\u00FDmi pot\u00ED\u017Eemi. Vydan\u00E1 Sm\u011Brnice o p\u0159eshrani\u010Dn\u00EDch f\u00FAz\u00EDch by m\u011Bla podm\u00EDnky realizace f\u00FAz\u00ED zlep\u0161it. Projekt bude zkoumat, jak jednotliv\u00E9 st\u00E1ty EU implementovaly sm\u011Brnici do sv\u00E9ho pr\u00E1vn\u00EDho syst\u00E9mu, zejm\u00E9na jak p\u0159izp\u016Fsobily sv\u00E9 \u00FA\u010Detn\u00ED a da\u0148ov\u00E9 z\u00E1kony pro praktickou realizaci p\u0159eshrani\u010Dn\u00EDch f\u00FAz\u00ED. T\u011B\u017Ei\u0161t\u011Bm pr\u00E1ce je zkoum\u00E1n\u00ED kompatibility n\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch syst\u00E9m\u016F; tedy mo\u017Enost\u00ED, jak spojit \u00FA\u010Detnictv\u00ED dvou spole\u010Dnost\u00ED ze dvou r\u016Fzn\u00FDch st\u00E1t\u016F.\u00A0Na z\u00E1klad\u011B komparativn\u00ED anal\u00FDzy nashrom\u00E1\u017Ed\u011Bn\u00FDch poznatk\u016F projekt p\u0159iprav\u00ED a pod\u00E1 ucelen\u00FD p\u0159ehled o mo\u017Enostech a povinnostech pro \u010Desk\u00E9 spole\u010Dnosti, kter\u00E9 se rozhodnout realizovat p\u0159eshrani\u010Dn\u00ED f\u00FAzi. V\u00FDsledky v\u00FDzkumu budou poskytnuty odborn\u00E9 ve\u0159ejnosti. Doporu\u010Den\u00ED plynouc\u00ED z\u00A0projektu se rovn\u011B\u017E mohou st\u00E1t podn\u011Btem ke zm\u011Bn\u00E1m v\u00A0\u00FA\u010Detn\u00ED a da\u0148ov\u00E9 legislativ\u011B \u010CR." . . "2014-01-30+01:00"^^ . " accounting" . . . . "Professional benefits of the project: Aamendment to Act no. 355/2011. Modification of accounting regulations, elimination of differences between accounting solution to national and cross-border mergers. Project results are sufficiently provable: professional book Accounting and tax implications of transformations in business companies., 2 papers at conferences (D), 2 articles in journals (Jrec)."@en . "0"^^ . . "cross-border" . "1"^^ . "Development of the single market in the EU makes claims on law in business, accounting regulation and tax law in European countries. European limited liability companies encounter many legislative and administrative difficulties in consequence of frequent changes of rules. The Directive on cross-border merges should improve conditions for merges realization. Research will focus on implementation of Directive into law systems of the EU member states, especially on impact of the Directive on accounting and taxes from the point of cross-border merges. The research is emphasis on comparability of national accounting systems; ways and means of cross-border merge in different systems. Based on comparative analysis of collected data, project will develop comprehensive overview of contingencies and obligations for Czech companies, those will decide to realize cross-border merge. Project outcomes will be provided to professionals. Research recommendations could contribute to prepare changes in accounting and tax law in the Czech Republic."@en . "Odborn\u00FD p\u0159\u00EDnos projektu: - Novela z\u00E1kona \u010D. 355/2011 Sb. - zm\u011Bna \u00FA\u010Detn\u00EDch p\u0159edpis\u016F, odstran\u011Bn\u00ED rozd\u00EDl\u016F mezi \u00FA\u010Detn\u00EDm \u0159e\u0161en\u00EDm vnitrost\u00E1tn\u00ED a p\u0159eshrani\u010Dn\u00EDch f\u00FAz\u00ED. V\u00FDsledky projektu jsou dostate\u010Dn\u011B pr\u016Fkazn\u00E9: odborn\u00E1 kniha SK\u00C1LOV\u00C1, Jana. \u00DA\u010Detn\u00ED a da\u0148ov\u00E9 souvislosti p\u0159em\u011Bn obchodn\u00EDch spole\u010Dnost\u00ED, 2 p\u0159\u00EDsp\u011Bvky na mez. konferenc\u00EDch (D), 2 \u010Dl\u00E1nky v \u010Dasopisech (Jrec)."@cs . . "http://www.isvav.cz/projectDetail.do?rowId=GAP403/10/1982"^^ . " tax" . "0"^^ .