| Abstract: |
The main aim of European economic integration is to reach the common market of goods, services, persons and capital. This issue became more popular even for our economy as the Czech Republic has entered the EU. The purpose of this paper is to provide a complex analysis of one of the very new institute which was created for realization of free movement of capital – the European company, as a new corporate vehicle on the supranational level. The study offers some practical information for creating European company according to acquis communitaire and to Czech national law as well. The main focus is put on the specialities of the new legal form. Furthermore, special attention is paid to the application of the Czech rules of law on the European company, particularly in the area of accounting and taxation. The end of the paper is dedicated to a short swot-analysis of advantages and disadvantages of the new legal form of trading company together with a summary of current experience with the existence of European company. |
