Suche nach Schlagworten '18109-2'

2 entries found on 1 pages. starting on record 1 ending on 2

Sort by: Title, Year, Author (Corp. Body),

« Previous
Next »
Title: Survey on the Societas Europaea
Title (other): + Annex 1 - 15
Abstract
On 8 October 2001, more than 31 years after negotiations had begun, the Council of the European Communities adopted Council Regulation No 2157/2001 ('Regulation 2157/2001') on the statute for a European company and the related Council Directive 2001/86/EC supplementing the statute for a European company with regard to employee involvement required in the case of the creation of a European Company. The European Company, its Latin name 'Societas Europaea' ('SE') is being used in Regulation 2157/2001, will be subject to Community law directly applicable in all EU Member States as from 8 October 2004. The Council Directive will have to be implemented in national law in all Member States. [Author vide copyright]
Table of Contents
A) Introduction
B) Creation of an SE and the Merger Directive
C) Questionnaire
D) Analysis of the answers to the questions (including test whether implementation in accordance with the wording of the Directive)
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in another Member State
g) Transfer (as part of a merger or transfer of branch of activity) of permanent establishment situated in Member State
h) Formation by conversion of an existing public limited-liability company into an SE
i) Transfer of registered office and head office of SE
E) Overview per item
a) Merger by acquisition
b) Merger by formation of a new company
c) Formation of a Holding SE
d) Formation of a Subsidiary SE by exchange of shares
e) Formation of a Subsidiary SE by transfer of branch of activity
f) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in another Member State
g) Transfer of permanent establishment (as part of a merger or transfer of a branch of activity) situated in Member State
h) Transformation by conversion of an existing public limited liability company into an SE
i) Transfer of registered office and head office of SE
F) Overview per Member State
a) Austria
b) Belgium
c) Denmark
d) Finland
e) France
f) Germany
g) Greece
h) Ireland
i) Italy
j) Luxembourg
k) Netherlands
l) Portugal
m) Spain
n) Sweden
o) United Kingdom
G) Analysis of the answers to the questions related to the purpose and the spirit of the Merger Directive
a) Merger by acquisition - Tax treatment in Member State of receiving company
b) Merger by formation of a new compa
Author (Corp. Body): International Bureau of Fiscal Documentation | IBFD
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2003
Language: en
Ressource: Einzelne Berichte, Studien
Keyword: European Company (SE)
Subject: Economic law. Competition lawEnterprises
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
Title: Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax
consolidation scheme for the European Company statute (Societas Europaea)
Title (other): Deloitte-Report
Table of Contents
Contents 1. Executive summary
1.1. The question to be addressed
1.2. Executive summary
2. About this document
2.1. The background and general objectives of the study
2.2. Description of work performed
3. The parameters of the study
3.1. What kind of specific tax regime?
3.2. The temporary nature of a pilot project
3.3. Participation in the specific tax regime - a possibility or a requirement?
3.4. What does this study compare?
3.5. Fundamental rights and non-discrimination principles
3.6. What is meant by legal problems for the setting up of a specific tax regime?
4. EC Treaty state aid rules
4.1. The field of study
4.2. Articles 87, 88 and 89 EC - the state aid rules
4.3. The conditions for state aid
4.4. Compatibility with the Common Market
4.5. Conclusion
5. EU commitments to the WTO
5.1. The field of study
5.2. The EU's binding agreement with the WTO
5.3. Would income tax legislation for the SE be a generally applicable tax measure outside the scope of the WTO Agreement?
5.4. EU commitments on non-discrimination in the WTO
5.5. Commitments on subsidies in the WTO
5.6. Whether the dispute resolution procedure gives rise to negotiations or a right of compensation
5.7. Whether the EU commitments have direct effect in the EC
5.8. Whether a specific tax project for the SE that conflicts with the WTO Agreement would give rise to legal consequences
5.9. Process for raising potential discrimination or subsidy issues with the WTO
5.10. Conclusion
6. Discrimination between legal forms and between businesses
6.1. The field of study
6.2. Interpreting the questions
6.3. Different tax treatment of domestic legal forms and the SE
6.4. Different tax treatment of domestic and international companies
6.5. Conclusion
7. Enhanced cooperation
7.1. The field of study
7.2. The relevant treaty provisions
7.3. Interpretation of A
Author (Corp. Body): Deloitte & Touche LLP | Deloitte EU Tax Group
Publisher: Europäische Kommission / Generaldirektion Steuern und Zollunion
Year: 2004
ISBN / ISSN / Kat.Nr: TAXUD/2003/DE/305
Language: en
Ressource: Internationale und Supranationale Organisationen | Einzelne Berichte, Studien
Keyword: European Company (SE)
Subject: Economic law. Competition lawEnterprises
Countries Scheme: Europe. General Resources
Online Ressource: vorübergehend nicht erreichbar!
Bitte beachten Sie die urheberrechtlichen Bedingungen der Dokumentenbenutzung / Please observe the copyright when accessing the document | Quelle / Source: Europäische Kommission (http://europa.eu.int/)
« Previous
Next »
Copyright (C) 2003-2019 European Documentation Centres / Update: 09.10.2019