Obstacles in European Union Cross-border Mergers Realization

European Commission has been concentrated on cross-border mergers treatment during last seven years. Commission´s activity has brought Member States obligation to transpose EC Directives on cross-border mergers into their law systems. Cross-border mergers are cross disciplinary topic as concerns business law, accounting legislation and tax legislation. The article investigates empirical data concerning cross-border mergers in the Czech Republic and brings criticism of the European Commission´s activity in this field. Criticism is supported by the very small number of realized cross-border mergers. This article demonstrates obstacles in cross-border mergers realization. Using comparative analysis, the article brings analysis of conditions in ten selected European countries in which cross-border mergers are realized. The analysis of conditions brings answers to improve present situation. Conclusion from the analysis provides good solution for the Czech Republic including legislative changes. Based on the results from investigation, we believe that legislative changes would help Czech companies to realize cross-border merge in higher scale.