Abstract

The subject of the article is the analysis of regulations on personal income tax and corporate income tax actsregarding verification of jurisdiction premise that a limited company in an organization cannot participate in the exchange of shares, because its legal form was not mentioned in the appendix of both acts, which mentions only a limited company and a stock company. The analysis of regulations of the Directive and national laws regulating exchange of shares and essence of stock companies in an organizationindicates a lack of premises to verify legal individuality of a limited company in an organization from a limited company giving legitimacy that such a company in an organization cannot participate in the exchange of shares.