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Handelsbilanzielle und koerperschaftsteuerliche Aspekte der Sitzverlegung einer Europaeischen Aktiengesellschaft (SE): Profili contabili e fiscali (de
Hardcover
Series: Schriften Zum Gesellschafts-, Bilanz- Und Unternehmensteuerr, Book 23
ISBN13: 9783631716946
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Feb 6 2017
Pages: 490
Weight: 1.87
Height: 1.31 Width: 5.83 Depth: 8.27
Language: German
Bei der grenzüberschreitenden Sitzverlegung der Europäischen Aktiengesellschaft (Societas Europaea - SE) wechselt das anwendbare Handelsbilanz- und Steuerrecht. Das Buch erörtert die sich dabei ergebenden Probleme beispielhaft an einer Sitzverlegung zwischen Deutschland und Italien. Bilanziell unterscheiden sich beide Rechtsordnungen sowohl im nationalen Bilanzrecht als auch in der Anwendung der IFRS, so dass die Frage aufkommt, wie der Wechsel zwischen den Bilanzierungsvorschriften europarechtlich erfolgen sollte. Steuerrechtlich wird die sogenannte exit tax Deutschlands und Italiens untersucht, die auch nach dem EuGH-Urteil National Grid Indus nicht abschlie end geklärt ist. Hierbei erarbeitet die Autorin eine Systematik, bei der die Symmetrie zwischen Wegzug und Zuzug im Vordergrund steht.
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