By Christiane Malke
Christiane Malke analyzes the present matters as a result of the access right into a Societas Europaea (SE), the move of seat of an SE from one ecu member nation to a different and the go out out of an SE within the 27 member states of the ecu taking into account the Merger Directive. in response to latest deficiencies the writer offers reform ways that think of alterations to the nationwide legislations of the member states, to ecu legislation in addition to to the proposals supplied through the ecu fee in regards to the advent of a typical (Consolidated) company Tax Base.
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Extra info for Taxation of European Companies at the Time of Establishment and Restructuring: Issues and options for reform with regard to the status quo and the proposals at the level of the European Union
Vanistendael, 1998: 897-898. Cf. Vanistendael, 1998: 898-900. Cf. Dürrschmidt, 2007: 154. Cf. Lange, 2005: 99; Dürrschmidt, 2007: 155. Cf. ), 2007: 1149-1150; Schön, 2007: 424-425; Schön, 2008: 62. 22 3 Taxation of European Companies during the time of restructuring in an ideal environment office the assets change the location but the taxpayer stays the same. e. g. merger, contributions of assets or shares) such a legal view may cause problems as assets are transferred from one tax subject to another one.
Cf. Bayer/Schmidt, 2007: R196; Eidenmüller/Engert/Hornhuf, 2008: 726-728; Lenoir, 2008: 15. Cf. Bayer/Schmidt, 2007: R196; Lenoir, 2008: 15. Of the same opinion Eidenmüller/Engert/Hornhuf, 2008: 727. Cf. Bayer/Schmidt, 2007: R196; Bayer/Hoffmann/Schmidt, 2008a: R127-128; Eidenmüller/Engert/Hornhuf, 2008: 726. Cf. Eidenmüller/Engert/Hornhuf, 2008: 726. Cf. also Eidenmüller/Engert/Hornhuf, 2008: 729. 14 2 Relevance of the European Company in practice The high number of businesses in Germany can be explained by two strong motives.
These are still valid in a cross-border context. Cf. Rose, 2004: 27-28. Cf. Bühler, 1964: 130-132; Weber-Fas, 1979: 62-65; Vogel, 1982: 111-124, 286-301. Citizenship and statutory seat are legal criteria; residence, habitual abode and place of effective management are economic criteria. Cf. ), 2008: Einl. para. 11. Cf. ), 2007: 6. Cf. Musgrave, 1969: 109. This includes material as well as formal obstacles. Cf. Klapdor, 2000: 63. Cf. ), 2007: 8 with examples. 178 However, it may have negative effects for companies and the economy.