NERUDOVá, D.: Societas Europaea -tax and legal aspects. Acta univ. agric. et silvic. Mendel. Brun., 2005, LIII, No. 6, pp. 119-128 The paper deals with the introduction of the new EU legal form of corporation -Societas Europaea (SE) and its tax and legal aspects. It identifies the basic legal regulations and possible ways of SE establishment. The paper tries to analyse all the changes of the directives in the area of taxation connected with SE implementation. It points out that even though the

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... E means the simplification in the area of company law, the problems connected with taxation still continue, because of the lack of common regulation and correct implementation. As a result in the area of taxation SE is facing the same problems as any other company. The paper further discusses the possible solutions and suggests that common consolidated tax base for the SE could increase not only the effectiveness and competitiveness of the companies themselves but also of the EU in worldwide. Societa Europaea (SE), community law, merger, parent company, subsidiary, home state taxation, common consolidated tax base, internal market Ročník LIII 12 Číslo 6, 2005 Address Ing. Danuše Nerudová, Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika,