Převod a uplatnění ztrát při přeměnách

This thesis focuses on the transfer and utilisation of tax losses during company transformations in the Czech Republic. The theoretical section provides a detailed discussion of the legal framework of the transformations themselves, as well as the circumstances surrounding the legal transfer and application of tax losses in successor companies. It also describes the motives for company transformation and defines the concept of abuse of law in the context of relevant case law. The practical section summarises the methods for identifying tax losses in a company's financial statements. This is followed by a detailed analysis of specific conversions carried out in the Czech Republic and an assessment of their legality in relation to the conditions necessary for the transfer of tax losses. The results show that, despite the absence of economic reasons, the transfer of losses was carried out in some transformations and could therefore be assessed as an abuse of law.