En retsdogmatisk gennemgang af tynd kapitalisering reglerne, og hvorvidt disse er EU stridige

Thomas Nordestgaard Sørensen

Studenteropgave: Kandidatafhandlinger

Abstrakt

The objective of this thesis is to evaluate the implications of the thin capitalization rules and Selskabsskattelovens §§ 11 B - C in Denmark. Using empirical evidence, the thesis will conduct a review on the legislation while including current praxis from the Danish Courts and other relevant material published by the Danish Tax Authorities’. A thin capitalized company is a company with a large quantity of debt in proportion to equity, from a controlling natural or legal person which exceeds a 4:1 debt-equity ratio. The legislation in Selskabsskattelovens §§ 11 B - C is some of the most complex tax rules currently used. The thesis will provide examples of the extent to which the legislation has added a significant administrative burden to thin capitalized companies. The limited interpretation contributions provided by the tax authorities will most likely cause difficulties for such companies, as the rules are left open to interpretation. This is one of the major findings of the thesis. After the review to clarify the Danish thin capitalization rules the thesis reviews the legislation in a European perspective. The Danish legislation regarding the consolidation rule and Selskabsskattelovens § 11 B, stk. 4 do not correlate with EC legislation. The key issues are addressed in this thesis with a view to clarifying whether discrepancies can be justified in principle of proportionality. The thesis overall concludes that the Danish consolidation rule and Selskabsskattelovens § 11 B, stk. 4 are in violation of current EC legislation and concludes that the Danish legislation should be amended accordingly.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2010
Antal sider98