Český finanční a účetní časopis 2010(4):53-63 | DOI: 10.18267/j.cfuc.86

The cross-border mergers by Slovak Commercial and Accounting Law

Roman Sklenár
Ing. Roman Sklenár - interní doktorand; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xsklr02@vse.cz>.

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.

Keywords: Cross-border mergers; European Union Directives; Decisive day; Valuation.
JEL classification: G34, M41

Published: December 1, 2010  Show citation

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Sklenár, R. (2010). The cross-border mergers by Slovak Commercial and Accounting Law. Czech Financial and Accounting Journal, 2010(4), 53-63. doi: 10.18267/j.cfuc.86
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