Jankowski, Jakub
Tax consolidation regime in European Union towards one unified approach among all Member States? / Jakub Jankowski .-- , 2021
Disponible también en formato electrónico.
Resumen.
The article presents the current scope of harmonization of tax consolidation systems within the European Union. On the grounds of the Court of Justice of the European Union judgments, the author identifies issues of group taxation that are already actually harmonized despite the lack of a formal directive or ordinance. The conducted analysis confirms that the Member States currently do not have full discretion in the construction of their domestic tax consolidation regimes. The country lawmaker will have to rethink once again such elements as the eligible entities, the types of tax integrations or the scope of tax advantages granted solely to the companies acting as a single tax entity.
CONSOLIDACION
IMPUESTO DE SOCIEDADES
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, Issue 3, June 2021, p. 120-135
Tax consolidation regime in European Union towards one unified approach among all Member States? / Jakub Jankowski .-- , 2021
Disponible también en formato electrónico.
Resumen.
The article presents the current scope of harmonization of tax consolidation systems within the European Union. On the grounds of the Court of Justice of the European Union judgments, the author identifies issues of group taxation that are already actually harmonized despite the lack of a formal directive or ordinance. The conducted analysis confirms that the Member States currently do not have full discretion in the construction of their domestic tax consolidation regimes. The country lawmaker will have to rethink once again such elements as the eligible entities, the types of tax integrations or the scope of tax advantages granted solely to the companies acting as a single tax entity.
CONSOLIDACION
IMPUESTO DE SOCIEDADES
UNION EUROPEA
EC Tax Review 0928-2750 [print]v. 30, Issue 3, June 2021, p. 120-135