| Abstract [eng] |
SUMMARY Legal aspects of reorganization by way of merger The thesis paper analyses the issues related to the reorganization of companies by the way of merger including national and cross-border mergers. The paper consists of three sections. The first section discloses reasons and purposes of company mergers, possible merger ways, defining shortly legal regulations of each of the ways. The analysis of the advantages and disadvantages of the merger ways leads to the conclusion that, in order to achieve their expectations, the participating interested parties will have to look for a compromise solutions when choosing a share deal, an asset deal or a reorganization by merger way. In the second section, based on the historical method, the origin of the reorganization of companies by the way of merger as the law institute, its development in the European Union and the Lithuanian legislation are analysed as the investigation and analysis of the grounding of the current regulation as well as perception of drawbacks or problems are possible only having a clear concept of the historical development of the object investigated. In the third section, based on the comparative investigation method, regulations of the European Union legal acts and national laws are compared with a view to reveal the origin of the national provisions and existing differences. Furthermore, based on the teleological method, the paper seeks to reveal the intentions of the issuer of legal regulations, when implementing the EU legal provisions in the national law. The comparative investigation method used in major part of the thesis paper is focused mainly on the main objective – to present fundamental knowledge and evaluation of the subject investigated and to analyse and disclose the essence of separate institutes as well as their application and explanation peculiarities as comprehensively as possible. |
