diplomsko delo
Povzetek
Pri pisanju diplomske naloge sem pod drobnogled vzel področje davčno nevtralne obravnave postopkov materialnih prenosov in materialnih statusnih preoblikovanj kapitalskih družb, ki ga, po zgledu Direktive Sveta 90/434/EGS in njenih dopolnitev, ureja VII. poglavje ZDDPO-2. Temeljna vprašanja, ki sem si jih zastavil v diplomski nalogi, se nanašajo predvsem na razloge za davčno nevtralno obravnavo teh postopkov, na njihovo korporacijsko pravno in davčnopravno urejenost v slovenskem pravu, ter na zakonsko predvidene načine za njihovo davčno nevtralno izvedbo in pogoje, ki jih morajo v ta namen izpolnjevati udeleženci teh postopkov.
V prvem poglavju naloge sem se osredotočil na korporacijsko pravno urejenost postopkov materialnih prenosov in materialnih statusnih preoblikovanj, opisal njihovo vsebino in razložil pomen, ki ga ti postopki imajo za realizacijo načela pluralizma pravnoorganizacijskih oblik družb v povezavi s svobodo podjetniškega odločanja.
Nadaljeval sem z opredelitvami nekaterih osnovnih pojmov davčnega prava, katerih poznavanje predstavlja temelj za bolj poglobljeno preučevanje davčnopravne ureditve postopkov materialnih prenosov in materialnih statusnih preoblikovanj.
V četrtem poglavju diplomske naloge sem strnili iz teorije in veljavnih predpisov pridobljeno znanje korporacijskega in davčnega prava ter ga smiselno povezal, da bi preko interdisciplinarnega pristopa prišel do pravilnega razumevanja evropske in iz nje izhajajoče slovenske davčne ureditve postopkov materialnih prenosov in materialnih statusnih preoblikovanj. Na tem mestu sem nekaj besed posvetil tudi pojmu davčne politike in vplivu globalizacije na njeno oblikovanje. V drugi polovici četrtega poglavja sem nato podrobneje preučili veljavno zakonsko ureditev davčno nevtralne izvedbe teh postopkov, pri čemer sem se omejil predvsem na določbe o pogojih za njihovo davčno nevtralno izvedbo in opozoril na nekatere specifike, ki izvirajo iz sistema samoobdavčitve.
Ključne besede
združitev;delitev;prenos premoženja;zamenjava kapitalskih deležev;obdavčitev;odlog obdavčitve;davčna nevtralnost;kapitalske družbe;davčno pravo;korporacijsko pravo;evropsko pravo;diplomska dela;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2016 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM PF - Pravna fakulteta |
Založnik: |
[T. Čampa] |
UDK: |
336.22(043.2) |
COBISS: |
5079851
|
Št. ogledov: |
1339 |
Št. prenosov: |
128 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
TAX LAW ASPECT OF MERGERS, DIVISIONS, EXCHANGES OF SHARES AND TRANSFERS OF ASSETS |
Sekundarni povzetek: |
While writing my thesis I deliberated neutral taxation of mergers, divisions, transfers of assets and exchanges of shares which is, following the example of Council Directive 90/434/EEC, regulated within the VII. chapter of the Corporate Income Tax Act (ZDDPO-2). The fundemental questions raised within my thesis relate primarely to the reason behind a tax-neutral regulation of these procedures, to corporate and tax regulation of these procedures in Slovene legislation, and also to legal rules and conditions that need to be upheld if participants of these procedures are to accomplish a tax-neutral execution of said procedures.
In the first part of my thesis I focused on rules of corporate law that concern the procedures in question and became familiar with their basic legal content, as well as their importance in regards to the realization of the principle of pluralism of legal forms in correlation to the freedom of entrepreneurial decision-making.
I continued my work by defining some basic concepts of Tax Law the familiarity thereof represents the foundation for a more in-depth study of Tax Law provisions that regulate taxation of mergers, divisions, tranfers of assets and exchanges of shares.
In the fourth Chapter of my thesis I condensed my acquired knowledge of Corporate and Tax Law in order to draw parallels between these two fields of Law. I discovered that, in order to fully understand European and, consequentially, Slovenian tax regulations concerning these cases, one has to be aware of the correlations between Tax Law and Corporate Law. I also found it helpful to write a few words on tax policy and the influence of globalization on tax policy forming. In the second half of this Chapter I considered in detail, current legislative solutions of tax-neutral implementations of the procedures in question. In doing so, I restricted myself mainly to provisions concerning legal conditions for a tax-neutral execution of said procedures and also pointed out some specifics stemming from the system of self-taxation. |
Sekundarne ključne besede: |
merger;division;transfer of assets;exchange of shares;tax;tax deferral;tax neutrality;capital company;Tax Law;Corporate Law;European Law; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Pravna fak. |
Strani: |
48 f. + [1] f. pril. |
ID: |
9139750 |