Způsoby nabytí závodu právnickou osobou z daňového pohledu

This diploma thesis specifically focuses on the various ways of acquisition of shares, assets or business enterprise by a legal entity. The theses is divided into theoretical and practical part. The theoretical part aims at the detailed tax perspective of the various ways of aquisition of shares, assets or business enterprise by a legal entity from the corporate income tax, value added tax and real estate tax perspective, also with respect to the financing of the acquisition and the institute of abuse of law. The practical part deals at first with a model example with a consideration, whether the spun-off tax loss may be deducted from the tax base arisen from the sale of business enterprise to a third party, and then the comparison of model examples on the purchase of shares with a subsequent merger and on the purchase of business enterprise from the perspective of corporate income tax, value added tax and real estate tax. The analysis of the consideration of the tax loss deductibility showed that the deductibility of the tax loss could not be clearly determined. The tax loss may be deductible if the definition of 'same activity' is met and if the conditions of the insitute of abuse of law are not met. The analysis of the model examples of acquisition shares compared to the purchase of business enterprise showed that the purchase of business enterprise is a preferable option for the buyer from the tax perspective. On the other hand, it is more preferable for the seller to sell the shares should the seller record the positive tax base and a tax liability on the sale of business enterprise and if the income from the sale of shares may be exempted under the Czech Income Tax Act.