DAVČNI VIDIK STATUSNIH PREOBLIKOVANJ

Počivavšek, Andreja

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Title:	DAVČNI VIDIK STATUSNIH PREOBLIKOVANJ
Authors:	ID Počivavšek, Andreja (Author) ID Škof, Bojan (Mentor) More about this mentor...
Files:	UNI_Pocivavsek_Andreja_2009.pdf (352,73 KB) MD5: 53F98F0FD8E6A600646012C83DA66FAA PID: 20.500.12556/dkum/0d0b466e-5ac9-494d-bb08-599f9567bbe6
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	PF - Faculty of Law
Abstract:	Statusno preoblikovanje družb je urejeno z Zakonom o gospodarskih družbah (ZGD-1). Zakon deli statusna preoblikovanja na formalna in materialna. Pri formalnem statusnem preoblikovanju gre za spremembo pravnoorganizacijske oblike, pri kateri se premoženjska struktura družbe ne spreminja. Pri materialnih statusnih preoblikovanjih gre za preoblikovanje premoženja nosilca gospodarske družbe, kjer se prenaša celotno ali del premoženja na drugo gospodarsko družbo. Med materialna statusna preoblikovanja ZGD-1 uvršča združitev, delitev in prenos premoženja. Obliki združitve sta spojitev in pripojitev, delitev pa se lahko opravi z razdelitvijo, oddelitvijo ali izčlenitvijo. Statusna preoblikovanja so samostojna pravna veja, za katera veljajo posebna pravila, ki se razlikujejo od splošnih pravil korporacijskega prava. Materialna statusna preoblikovanja imetnikom deležev omogočajo, da brez postopka likvidacije in nove ustanovitve prestrukturirajo podjetniško strukturo družbe. Kot vrsta materialnega statusnega preoblikovanja je tudi statusno preoblikovanje samostojnih podjetnikov, ki omogoča fizični osebi, da svoje podjetniško organizirano premoženje preoblikuje v statusno obliko kapitalske družbe. Obdavčitev statusnih preoblikovanj sledi osnovnemu načelu davčne nevtralnosti. Davčna obveznost na ta način ostane enaka kot je bila pred statusnim preoblikovanjem.
Keywords:	Ključne besede: statusno preoblikovanje, korporacijsko pravo, premoženje, pravnoorganizacijska oblika, gospodarska družba, samostojni podjetnik, obdavčitev, davčna nevtralnost
Place of publishing:	Maribor
Publisher:	[A. Počivavšek]
Year of publishing:	2009
PID:	20.500.12556/DKUM-12687
UDC:	336.2(043.2)
COBISS.SI-ID:	4009003
NUK URN:	URN:SI:UM:DK:PLLRJY1Z
Publication date in DKUM:	14.12.2009
Views:	6995
Downloads:	1090
Metadata:
Categories:	PF
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Secondary language

Language:	English
Title:	THE REORGANIZATION OF LEGAL STATUS FROM A TAXATION POINT OF VIEW
Abstract:	ABSTRACT The reorganization of the status of a company is regulated by the Companies Act (ZGD-1). The act divides the reorganization of the status of a company into formal and material. The formal reorganisation of the status of a company refers to a change in the legal organisational form, whereby the company's structure of assets does not change. The material reorganisation of the status of a company refers to the reorganisation of the assets of the holder of a company, whereby all or part of the assets are transferred to another company. The material reorganisation of a company ZGD-1 includes the merging, division and transfer of assets. Forms of mergers include mergers and mergers by acquisition and divisions can include the dividing up of company assets, ownership transformation or the transfer of all or art of a company's assets. The reorganisation of a company's status is an independent legal branch for which special rules and regulations apply and differ from the general rules and regulations of corporate law. The material reorganization of a company's status enables stakeholders to restructure the corporate structure of a company without a liquidation procedure and a new act of incorporation. The reorganization of the status of sole proprietors is also a type of material reorganization of a company's status, which enables a natural person to reorganize their organized business assets into the status of a limited liability company. The taxation of status reorganization follows the basic principle of tax neutrality. Tax obligations shall remain the same as they were prior to status reorganisation.
Keywords:	reorganization of company status, corporate law, assets, legal organizational form, company, sole proprietor, taxation, taxation neutrality

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