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Compensation transfrontalière des pertes chez les filiales étrangères de sociétés capitalisées

Compensation transfrontalière des pertes chez les filiales étrangères de sociétés capitalisées


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About the Book

Avec l'institution juridique de l'intégration fiscale des groupes de sociétés, le droit fiscal allemand tient compte de l'unité économique du groupe. La caractéristique centrale de l'imposition des groupes de sociétés est la possibilité associée de compensation des pertes entre les entités juridiques, qui vise à garantir une imposition conforme au principe de la capacité contributive pour les sociétés regroupées au sein d'un groupe. La possibilité de compensation des pertes au sein d'un groupe n'existe toutefois que pour les structures de groupe nationales et non pour les structures transfrontalières. En raison de la discrimination ainsi créée entre des structures de groupe par ailleurs comparables, la question se pose depuis longtemps de savoir si l'approche adoptée par l'Allemagne en matière d'imposition des groupes de sociétés est compatible avec l'idée fondamentale de l'Union européenne visant à créer un marché intérieur européen fonctionnel.


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Product Details
  • ISBN-13: 9786202369046
  • Publisher: Editions Notre Savoir
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 80
  • Returnable: N
  • Weight: 168 gr
  • ISBN-10: 6202369043
  • Publisher Date: 10 Aug 2025
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 152 mm


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