Treatment of losses in EU member states and under the system of common consolidated corporate tax base
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124575" target="_blank" >RIV/62156489:43110/08:00124575 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Treatment of losses in EU member states and under the system of common consolidated corporate tax base
Original language description
At present, there are different treatment of losses schemes, depending on factors as group or individual company, domestic or cross-border activities and other. If the group has domestic subsidiaries, the losses can usually be taken into account by the other members of the group. On the other hand, the situation is much more difficult, in situation, when the loss has been incurred by the foreign subsidiary. In case of the loses relief within a company, European Commission encourages member state to review their tax systems to promote the freedom of establishment provided by the EC Treaty, in order to allow losses incurred by permanent establishment in other member state to take into account. Related to losses within a group of companies, European commission invites member states to introduce and maintain domestic tax systems for loss relief within the group of companies that offer treatment equivalent to that provided for loss relief within a single company.
Czech name
Nakládání se ztrátami v členských státech EU a v CCCTB systému
Czech description
Lze říci, že existuje několik schémat nakládání se ztrátami, které jsou v EU používány. Uvažujeme-li možnost započítávání zahraničních (příhraničních) ztráty, situace se stává daleko komplikovanější. Cílem příspěvku je provést analýzu stávajících mechanismů aplikovaných jednotlivými členskými státy a výsledky srovnat s mechanismem, jenž je navrhován v rámci návrh směrnice Evropské komise o CCCTB.
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2008
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Firma a konkurenční prostředí 2008 - 2. část
ISBN
978-80-7392-021-0
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
106-112
Publisher name
MSD, s. r. o.
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2008
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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