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Societas Europaea - tax and legal aspects
[Societas Europaea - daňové a právní aspekty]

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  • Danuše Nerudová

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

Abstract

The paper deals with the introduction of the new EU legal form of corporation - Societas Europaea (SE) and its tax and legal aspects. It identifies the basic legal regulations and possible ways of SE establishment. The paper tries to analyse all the changes of the directives in the area of taxation connected with SE implementation. It points out that even though the SE means the simplification in the area of company law, the problems connected with taxation still continue, because of the lack of common regulation and correct implementation. As a result in the area of taxation SE is facing the same problems as any other company. The paper further discusses the possible solutions and suggests that common consolidated tax base for the SE could increase not only the effectiveness and competitiveness of the companies themselves but also of the EU in worldwide.

Suggested Citation

  • Danuše Nerudová, 2005. "Societas Europaea - tax and legal aspects [Societas Europaea - daňové a právní aspekty]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 53(6), pages 119-128.
    • Handle: RePEc:mup:actaun:actaun_2005053060119
    DOI: 10.11118/actaun200553060119
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    References listed on IDEAS

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    1. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
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