Sale of company or its part

This dissertation deals with the sale of a company or its part - in terms of law, accounting and taxes. Each of the two parts is devoted to a particular area. The first part is devoted to the sale of a company or a part of it from a legal point of view. Defines important terms, which are closely related to the sale of a company or its part as it is provided in the commercial code -- and deals with the rights and obligations of the seller. The second part is focused on the sale and purchase of a company or its part from the persective of accounting and taxes, whereas the first chapter is dedicated to the issue in general in terms of accounting and tax laws. Next chapter explains the sale and purchase of the company or its parts, depending on the income tax. Following chapters are focused on the sale or purchase of a company or its parts in connection with other significant taxes in the Czech Republic and on their impact on the issues examined. The last chapter is a summary of the most important, what should the seller and buyer know and manage