RT Journal Article
SR Electronic
A1 Nerudová, Danuše
T1 Tax and legal aspects of Societas Cooperativa Europaea
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 55
IS 6
SP 107
OP 114
DO 10.11118/actaun200755060107
UL https://acta.mendelu.cz/artkey/acu-200706-0011.php
AB 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.