magistrska naloga
Vlasta Lipovšek (Author), Bojan Škof (Mentor), Saša Prelič (Co-mentor)

Abstract

Glavni cilj magistrske naloge je preučitev davčnega vidika prve evropske družbe. Evropska delniška družba je znana po svojem latinskem terminu Societas Europaea (SE). Uredba o statutu evropske delniške družbe je odprla možnost ustanavljanja SE in je stopila v veljavo 8. oktobra 2004. Uredba o statutu evropske delniške družbe je bila dopolnjena z Direktivo o sodelovanju delavcev pri upravljanju družbe. Direktiva o sodelovanju delavcev pri upravljanju družbe predvideva nekaj možnih oblik sodelovanja delavcev. Njen pomen izhaja iz dejstva, da pomeni obstoj ene od možnih oblik sodelovanja delavcev konstitutivni element SE. Glavna prednost SE je možnost prenosa statutarnega sedeža družbe v drugo državo članico, ne da bi bilo za to treba družbo likvidirati. Zadnje sodbe Evropskega sodišča (Cartesio in Vale) omogočajo prenos sedeža tudi ostalim družbam pod določenimi pogoji. Po stanju na dan 20.3.2016 je bilo ustanovljenih 2.525 SE. Največje število ustanovljenih SE ima Češka republika (1.768), sledita ji Nemčija (377) in Slovaška (116). Opravljenih je bilo 86 selitev sedeža SE v drugo državo. V glavnem so bile selitve opravljene v države z ugodnim davčnim režimom. SE se lahko ustanovi na podlagi združitve, ustanovitve holdinške SE, ustanovitve hčerinske SE, na podlagi preoblikovanja iz delniške družbe. Največ SE, 86%, je bilo ustanovljenih kot hčerinska SE. Davčni vidik nima vpliva na izbiro načina ustanovitve, saj direktiva o združitvah 2009/133/ES omogoča ob izpolnjevanju pogojev davčno nevtralno obravnavo. Na davčno obravnavo SE vpliva direktiva 2011/96/EU mati-hči na področju nakazovanja dividend in na upoštevanje prihodkov pri prejemnici dividend. Direktiva o obrestih in licenčninah 2003/49/ES ne vpliva na SE, saj SE ni navedena na seznamu družb, za katere se uporablja direktiva. To predstavlja slabost SE v primerjavi z drugimi družbami. V nalogi je predstavljen davčni vidik delujoče SE. SE je pravnorganizacijska oblika družbe in zato ne sme biti individualno orodje za davčno načrtovanje. Zaradi posebnih značilnosti SE (na primer ustanovitev SE z čezmejnimi združitvami ali prenosom sedeža SE v drugo državo članico EU ali EGP), se lahko uporablja tudi kot sredstvo za davčno načrtovanje, in sicer toliko časa dokler bodo takšne razlike med nacionalnimi davčnimi sistemi. V nalogi je predlagan sistem obdavčitve za SE, ki ne bo povzročil diskriminacije drugih družb. Poseben davčni sistem samo za SE bi povzročil diskriminacijo drugih družb. SE vpliva na povečanje davčne konkurence med državami in posredno na proces davčne harmonizacije na področju direktnih davkov v EU. Na podlagi primerjave sistema obdavčitve SE v Avstriji, Češki republiki, Franciji, Irski, Italiji, Nemčiji in Nizozemski so narejene primerjave z davčnim sistemom Slovenije. Podani so predlogi za spremembo slovenskega davčnega sistema.

Keywords

davčno pravo;evropska delniška družba;Societas Europaea;ustanovitev SE;davčno rezidentstvo;davek od dohodkov pravnih oseb;transferne cene;tanka kapitalizacija;olajšave za raziskave in razvoj;čezmejni prenos sedeža;čezmejno upoštevanje izgub;sodelovanje delavcev;harmonizacija davkov;magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [V. Lipovšek]
UDC: 336.22(043.3)
COBISS: 5172523 Link will open in a new window
Views: 1398
Downloads: 133
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Other data

Secondary language: English
Secondary title: Tax view of European company (Societas Europea)
Secondary abstract: Main goal of master task is the examination of tax view of first European Company. European Company is known by its Latin name Societas Europaea (SE). Council Regulation 2157/2001 on the Statute for a European Company has opened the opportunity to establish SE and has entered into force on 8 October 2004. Council Directive 2001/86/ES supplementing the Statute for a European Company with regard to the involment of employees. Council Directive 2001/86/ES enable some basic way of cooperation of employees. Its importance derived from the fact, that existence of one of possible way of cooperation of employers, presents constitutive element of SE. Main advantage of SE is possibility to transfer register office to another Member State without changes of its legal entity. Court of Justice ruling in Cartesio and Vale case allow, also other legal forms to transfer register office, but this transfer is subject to certain conditions. The balance at 20 March 2016 is 2.525 established SE. The highest number of created SE has Czech Republic (1.768), then there Germany (377) and then there Slovakia (116). There were conducted 86 transfer of register office to another Member State. SE mainly transfered register office to the Member States with favourable tax regime. SE may be established by formation of the SE by merger, formation of an SE by creation of a holding company, formation of an SE by conversion and formation of an SE by creation of a subsidiary. The most of SE were established by formation of an SE by creation of a subsidiary (86%). Tax view does not have influence in the choice of the way that SE was established, because EC Merger Directive 2009/133/EC allowe tax-neutral operation of SE, subject to certain conditions. Parent-Subsidiary Directive 2011/96/EU influence on tax treatment of dividend and influence on the revenue recognition at the recipient. Directive aplicable to interest and royalty payments 2003/49/EC do not influence on the SE. SE is not on the list of legal forms, for which the directive is applicable. This fact represent disadvantage of the SE in comparison with other legal forms. In the task is outline also tax view of running SE. SE is the legal form of company, so it must not be individual tool for tax planning. Because of special characteristics of SE (for instance formation of SE with cross border merger or transfer of seat of SE in another member state, which is member of EU or EEA) can be use in practice as a tool for tax planning, because of differences between national tax systems. In task is a proposal for system of taxation SE, which would not mean discrimination of other legal forms. Special tax system for SE would cause discrimination of other legal forms of companies. SE has influence on the tax competition between member states and indirect impact on the process of tax harmonisation on the field of direct taxes in EU. On the basis of comparison of tax system, which is in use for SE in Austria, the Czech republic, France, Ireland, Italy, Germany and the Netherlands, I made comparisons with the tax system of Slovenia. In the task are also proposals for the amendment of the slovenian tax system.
Secondary keywords: European Company;formation of the SE;tax residence;corporate income tax;transfer pricing;thin capitalization;incentives for research and development;cross-border transfer of the seat;cross-border balancing of losses;cooperation of employees;tax harmonisation;master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: 185 f.
ID: 9147269