About: Treatment of losses in EU member states and under the system of common consolidated corporate tax base

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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. (cs) 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. 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. (en)
Title	Treatment of losses in EU member states and under the system of common consolidated corporate tax base Treatment of losses in EU member states and under the system of common consolidated corporate tax base (en) Nakládání se ztrátami v členských státech EU a v CCCTB systému (cs)
skos:prefLabel	Treatment of losses in EU member states and under the system of common consolidated corporate tax base Treatment of losses in EU member states and under the system of common consolidated corporate tax base (en) Nakládání se ztrátami v členských státech EU a v CCCTB systému (cs)
skos:notation	RIV/62156489:43110/08:00124575!RIV08-MSM-43110___
http://linked.open.../vavai/riv/strany	106;112
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Nerudová, Danuše
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	400574
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/08:00124575
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	cross-border loss relieve; group taxation; domestic loss relieve (en)
http://linked.open.../riv/klicoveSlovo	cross-border loss relieve domestic loss relieve group taxation
http://linked.open...ontrolniKodProRIV	[DB6299C4487D]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	Firma a konkurenční prostředí 2008 - 2. část
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2008
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open.../riv/zahajeniAkce	2008-01-01 (xsd:date)
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	MSD, s. r. o.
https://schema.org/isbn	978-80-7392-021-0
http://localhost/t...ganizacniJednotka	43110

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