Možnost převzetí daňové ztráty a její vliv do odložené daně

This diploma thesis focuses on the issue of deferred tax in the context of corporate transformations in the Czech Republic, with particular emphasis on the impact of the transfer of tax losses from a dissolved company to the successor entity. The thesis is divided into a theoretical and a practical part. The theoretical part addresses the concept of deferred tax, the legal framework governing corporate transformations, and the tax aspects of mergers with a focus on the transfer of tax losses. The practical part is based on an empirical analysis of a selected sample of completed mergers and draws on an analysis of publicly available financial statements and related documents. The thesis also includes an illustrative case study, which demonstrates the impact of the transfer of tax losses on deferred tax recognised by the successor company, including related aspects of proving compliance with the conditions stipulated by Czech tax legislation in the course of a potential tax audit.