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The cross-border mergers by Slovak Commercial and Accounting Law
[Vybrané právne a účtovné aspekty cezhraničných fúzií v podmienkach Slovenskej republiky]

Author

Listed:
  • Roman Sklenár

Abstract

The main aim of the 10th European directive no. 56/2005/EC, about cross-border mergers was to allow free movement of capital among Member states. After the implementation the tax, business and accounting differences should disappear. Text of this directive is not in certain areas exact and it causes different implementation into business law in Member states. There are several differences between Czech and Slovak legislative regulates cross- border and national mergers as well. The main goal of this paper is to describe legislative in the Slovak Republic before the novelization in 2010 and after it. Slovak valid legislation afterwards compare with the Czech one. In the end of the paper I describe differences and disharmony between the Czech and Slovak regulation of cross-border mergers.

Suggested Citation

  • Roman Sklenár, 2010. "The cross-border mergers by Slovak Commercial and Accounting Law [Vybrané právne a účtovné aspekty cezhraničných fúzií v podmienkach Slovenskej republiky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2010(4), pages 53-63.
    • Handle: RePEc:prg:jnlcfu:v:2010:y:2010:i:4:id:86:p:53-63
    DOI: 10.18267/j.cfuc.86
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    More about this item

    Keywords

    Cross-border mergers; European Union Directives; Decisive day; Valuation; Přeshraniční fúze; Směrnice ES; Rozhodný den; Oceňování;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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