Εταιρικοί μετασχηματισμοί υπό το πρίσμα του Ν.4601/2019 και της παρέμβασης της ελληνικής φορολογικής νομοθεσίας περί φορολογικών κινήτρων
View/
Keywords
Εταιρικοί μετασχηματισμοίAbstract
The present seeks the presentation of the substantial reform of the law of corporate transformations that took place with Law 4601/2019 (Government Gazette AD 44 / 9.3.2018) which was a requested and established legislative need, which is at the same time independent of other and existing needs to amend other company law. With a single legislative text and in combination with the transitional provisions of the above Law, the basic changes and the filling of the ambiguities of the pre-existing law will be reflected and then the basic forms of transformation will be underlined by systematizing all the forms explicitly provided by the current legislation Transformations both by type (mergers, divisions, transformations) and by corporate form (transformations between similar and between different corporate forms). Finally, with the present study an attempt is made to report the conditions of inclusion of the corporate transformations in the regime of laws 2166/1993 & 4172/2013 in the light of newer circulars of AADE regarding the tax benefits with simultaneous indications in the differences of the tax transformations of companies in relation to the above Laws.
In support of the first chapter, reference will be made to the prevailing law and its pathogenesis, while the second that follows comes to examine the applicable law with a brief comparative overview with the previous one. Then the third chapter here examines the corporate transformation of the merger with a detailed emphasis on both the forms in which it is presented and the process by which it takes place and its results. The fourth chapter seeks to present the form of disintegration and its more specific forms while examining the process of its contribution and its ultimate results. In the fifth chapter follows the last form of transformation, that is, the transformation and its individual forms, as well as the process by which it takes place in order for its legal effects to occur. The sixth chapter attempts to review the corporate transformations in the light of the Greek tax legislation on tax incentives and the importance of tax relief in general in carrying out them. At the same time, the bill that is under consultation and is going to be voted by the Greek Parliament is being considered as a way to strengthen the incentives for transformations. Finally, the last chapter provides a conclusive overview of the above
Postgraduate Studies Programme
Δίκαιο και ΟικονομίαDepartment
Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Οργάνωσης και Διοίκησης ΕπιχειρήσεωνNumber of pages
114Language
GreekCollections
Except where otherwise noted, this item's license is described as
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα