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Tax and legal aspects of Societas Cooperativa Europaea
[Societas Cooperativa Europaea - daňové a právní aspekty]

Author

Listed:
  • Danuše Nerudová

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

Abstract

The tax and legal aspects of the Societas Cooperativa Europaea are presented in the paper. The purpose of the establishment of this new law vehicle on the internal market is to create equal business conditions also for the subjects associated in cooperatives on EU level, and to improve and increase their competitiveness in the global economy. The aim of the paper is to introduce the statute of Societas Cooperativa Europaea and to highlight the selected tax consequences connected with its implementation into the Czech tax law and also present the main problems which can arise during the implementation process also in other EU member states.

Suggested Citation

  • Danuše Nerudová, 2007. "Tax and legal aspects of Societas Cooperativa Europaea [Societas Cooperativa Europaea - daňové a právní aspekty]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 55(6), pages 107-114.
    • Handle: RePEc:mup:actaun:actaun_2007055060107
    DOI: 10.11118/actaun200755060107
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