| Abstract [eng] |
The master thesis provides analysis of the taxation during the reorganisation of companies. The title of this master thesis reveals the object of the master thesis, which is the taxation of company reorganisations. Accordingly, this master thesis aims to analyse the provisions of legislation on taxation in the course of the reorganisation of companies at the national (Lithuanian) and European Union levels and to discuss the related case law. The master thesis consists of two large parts, which analyse the object of the study. The first part analyses and discusses types of reorganisations, the rules for the recognition of capital gains and the rules for the carry forward of losses at the national level by examining the Republic of Lithuania Law on Corporate Income Tax, the official commentary of the Republic of Lithuania Law on Corporate Income Tax, legal doctrine, case law and, inter alia, other legislation relevant to the object under analysis. The second part of this work analyses the rules on reorganisations, recognition of gains and carry-forward of losses at the level of the European Union as opposed to the first part. This part of the work deals with mentioned aspects by analysing Directive 2009/133/EC, as well as other relevant legislation, the legal doctrine and the case law of the Court of Justice of the European Union. Finally, the analysis of these aspects in the context of this topic compares national regulation with the provisions of the directives. |
