| Abstract [eng] |
The dissertation presents analysis of the mechanism of taxation of reorganisations and transfers put in place by the Council Directive 2009/133/EC on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States. The said mechanism has been implemented in Lithuania in the Law on Corporate Income Tax. With due regard to the aim of the research carried out by this dissertation – to confirm or to deny the hypothesis that the provisions of this Directive have actually been properly transposed into the Law on the Corporate Income Tax – the Directive is consistently analysed by way of starting with operations and subjects to whom the Directive is applied, which is then followed by the analysis of relevant provisions governing the mechanism of operation of the Directive (safeguarding tax neutrality, tax loss carry-over) and ensuring financial interests of Member States (continuation of business via permanent establishment). Analysis is finalised by such cases where the Member States are given the right to refuse to apply the provisions of the Directive in the event of tax avoidance. At the end of the dissertation the research undertaken in this academic paper is finalised by conclusions which summarise the results and provide potential solutions of the tasks formulated beforehand. |
