Implementation of EU Merger Directive into the Slovak Legislation and Certain Selected Types of Restructuring of Business in the Slovak Republic

Abstract (EN) The article presents and explains transactions of restructuring of businesses in respect of taking over transactions from the Slovak and European tax point of view. The merger transactions from the tax perspective are regulated by The Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. In this respect, the article analyzes certain selected types of restructuring of businesses, such as (i) sale of business or the part of business, (ii) contribution in kind of business or the part of business, (iii) merger transaction from the selected Slovak legal implications that can be used in the agribusiness sector.