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Compensazione transfrontaliera delle perdite in caso di società controllate estere

Compensazione transfrontaliera delle perdite in caso di società controllate estere


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About the Book

Con l'istituto giuridico del gruppo fiscale, il diritto tributario tedesco tiene conto dell'unità economica del gruppo. La caratteristica centrale della tassazione dei gruppi fiscali è la possibilità di compensare le perdite tra i diversi soggetti giuridici, con l'obiettivo di garantire una tassazione conforme al principio della capacità contributiva per le società riunite in un gruppo. La possibilità di compensare le perdite all'interno del gruppo esiste tuttavia solo per le strutture societarie nazionali e non per quelle transfrontaliere. A causa della disparità di trattamento che ne deriva per strutture di gruppo altrimenti comparabili, da tempo si pone la questione se l'approccio dell'imposizione fiscale dei gruppi di società tedesca sia compatibile con l'idea fondamentale dell'Unione Europea di creare un mercato interno europeo funzionante.


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Product Details
  • ISBN-13: 9786202369053
  • Publisher: Edizioni Sapienza
  • Publisher Imprint: Edizioni Sapienza
  • Height: 229 mm
  • No of Pages: 84
  • Returnable: N
  • Weight: 177 gr
  • ISBN-10: 6202369051
  • Publisher Date: 10 Aug 2025
  • Binding: Paperback
  • Language: Italian
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 152 mm


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