Tax and legal aspects of Societas Cooperativa Europaea

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F07%3A00113695" target="_blank" >RIV/62156489:43110/07:00113695 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax and legal aspects of Societas Cooperativa Europaea

Popis výsledku v původním jazyce

The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementationinto the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.

Název v anglickém jazyce

Tax and legal aspects of Societas Cooperativa Europaea

Popis výsledku anglicky

The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementationinto the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2007

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LV

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

107-114

Kód UT WoS článku

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EID výsledku v databázi Scopus

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