Societas Europaea – tax and legal aspects

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Danuše Nerudová¹ 

[1] Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00Brno, Česká republika;

关键词: Societa Europaea (SE);    community law;    merger;    parent company;    subsidiary;    home state taxation;   

DOI  :  10.11118/actaun200553060119

来源: DOAJ

【 摘 要 】

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 SE 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.

【 授权许可】

Unknown