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Besteuerung von Verschmelzung und Sitzverlegung über die Grenze bei der Europäischen Aktiengesellschaft

Besteuerung von Verschmelzung und Sitzverlegung über die Grenze bei der Europäischen Aktiengesellschaft

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität zu Köln (Steuerseminar), Sprache: Deutsch, Abstract: Mit der Verordnung über das Statut der Europäischen Aktiengesellschaft (SE-VO ) und der Richtlinie über die Beteiligung der Arbeitnehmer in der Europäi-schen Aktiengesellschaft wurde am 20.12.2000 in Nizza der Grundstein für die Societas Europaea (SE) gelegt. Damit sollte nach jahrzehntelanger Vorberei-tung und Verhandlung die Möglichkeit gegeben werden, für grenzüberschrei-tend tätige Unternehmen, steuer- und gesellschaftsrechtliche Hindernisse im Rahmen der grenzüberschreitenden Umstrukturierungen abzubauen. Dieser Bereich ist einer der wenigen Aspekte für direkte Steuern, für den es auf Ge-meinschaftsebene Harmonisierungsbestrebungen gibt. Die bis dahin geltenden Rechtsvorschriften waren für die Durchsetzung eines einheitlichen EU-Binnenmarktes unzureichend und verstießen teilweise gegen die im EGV ver-ankerten Diskriminierungsverbote, wie insbesondere die Kapitalverkehrsfreiheit und die Niederlassungsfreiheit von Unternehmen. Die Unternehmen wurden bis zur endgültigen Umsetzung der SE-VO gezwungen für die Niederlassung in einem Mitgliedstaat eine Tochtergesellschaft oder Betriebsstätte zu gründen und sich nach den dort geltenden nationalen gesellschaftsrechtlichen und steu-errechtlichen Regelungen zu richten . Diese Maßnahmen führten bei den Un-ternehmen zu sehr zeit- und kostenintensiven Beratungs- und Planungsphasen, die oft eine grenzüberschreitende Tätigkeit erheblich behinderten. Gerade die neu geschaffene supranational-europäische Rechtsforminnovation der SE soll den tief greifenden Änderungen des unternehmerischen Umfeldes als Folge sowohl der Globalisierung als auch der Europäisierung Rechnung tragen, in-dem sie die ggf. erforderliche und im Vergleich zu alternativ einsetzbaren natio-nalen Rechtsformen und grenzüberschreitenden Organisationsstrukturen zu-dem transaktions- und koordinat


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Product Details
  • ISBN-13: 9783638782593
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 363878259X
  • Publisher Date: 26 Sep 2007
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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Besteuerung von Verschmelzung und Sitzverlegung über die Grenze bei der Europäischen Aktiengesellschaft
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