Sklenár, Roman - In: Český finanční a účetní časopis 2010 (2010) 4, pp. 53-63
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...