(UM)
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Umik lastnega poslovnega deleža v d.o.o. - korporacijski, bilančni in davčni vidikiKocbek, MarijanV prispevku avtor obravnava postopek umika lastnega poslovnega deleža v d.o.o., ki ga je prvič normativno uredila novela ZGD-F. V tem postopku je treba upoštevati posebnosti zakonske ureditve ... dopustne pridobitve lastnega poslovnega deleža, ker ZGD-1 pri tem napotuje le na smiselno uporabo določb o d.d. Zaradi varstva upnikov je tako dopusten le postopek poenostavljenega umika, ki predpostavlja uporabo in umik lastnega poslovnega deleža v breme rezerviranih dobičkov, ki jih družba oblikuje v okviru rezerv za lastni poslovni delež pred plačilom za njegovo pridobitev. Za davčno obravnavo pa je pomembno, da je samo dejstva umika davčno nevtralno operacija za družbenike. Družbeniki fizične osebe so le potencialni zavezanci za plačilo davka, dohodnine od kapitalskih dobičkov, ko poslovni delež prodajo svoji družbi. Z bilančnopravnega vidika je treba posebno pozornost posvetiti oblikovanju virov za pridobitev lastnega poslovnega deleža. Ustrezna dokazila v zvezi s tem je treba predložiti tudi sodnemu registru pri registraciji zmanjšanja osnovnega kapitala družbe zaradi umika lastnega poslovnega deleža.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (37, [št.] 2, 2011, str. 217-237)Type of material - article, component part ; adult, seriousPublish date - 2011Language - slovenianCOBISS.SI-ID - 4207659
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (37, [št.] 2, 2011, str. 217-237)
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Kocbek, Marijan | 14579 |
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