Sanierungsprivilegierung und Beihilfenrecht
How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restru...
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| Format: | Online |
| Language: | German |
| Published: |
Nomos Verlagsgesellschaft mbH & Co. KG
2025
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| Subjects: | |
| Online Access: | ONIX_20250227_9783748952558_5 |
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| _version_ | 1869530704804577280 |
|---|---|
| author | Hoppe, Claas-Constantin |
| author_browse | Hoppe, Claas-Constantin |
| author_facet | Hoppe, Claas-Constantin |
| author_sort | Hoppe, Claas-Constantin |
| collection | Directory of Open Access Books |
| description | How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restructurings between related parties under company law reveals specific tax problems in each country. He urges the German legislator to improve the legal situation, particularly for restructuring shareholders. In addition to a dose of French pragmatism, only a systematic reorientation of loss utilisation proves to be state-aid-proof and economically sensible. |
| format | Online |
| id | doab-20.500.12854ir-153293 |
| institution | Directory of Open Access Books |
| language | ger |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Nomos Verlagsgesellschaft mbH & Co. KG |
| publisherStr | Nomos Verlagsgesellschaft mbH & Co. KG |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1532932025-02-27T10:31:50Z Sanierungsprivilegierung und Beihilfenrecht Hoppe, Claas-Constantin Debt-Equity-Swap Private-Creditor-Test restructuring Tax Law restructuring profit waiver of claims thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restructurings between related parties under company law reveals specific tax problems in each country. He urges the German legislator to improve the legal situation, particularly for restructuring shareholders. In addition to a dose of French pragmatism, only a systematic reorientation of loss utilisation proves to be state-aid-proof and economically sensible. 2025-02-27T10:31:48Z 2025-02-27T10:31:48Z 2025 book ONIX_20250227_9783748952558_5 9783748952558 9783756029921 https://directory.doabooks.org/handle/20.500.12854/153293 ger Steuerwissenschaftliche Schriften image/png Attribution 4.0 International https://www.nomos-shop.de/de/p/sanierungsprivilegierung-und-beihilfenrecht-gr-978-3-7560-2992-1 https://doi.org/10.5771/9783748952558 Nomos Verlagsgesellschaft mbH & Co. KG 10.5771/9783748952558 How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restructurings between related parties under company law reveals specific tax problems in each country. He urges the German legislator to improve the legal situation, particularly for restructuring shareholders. In addition to a dose of French pragmatism, only a systematic reorientation of loss utilisation proves to be state-aid-proof and economically sensible. 10.5771/9783748952558 20c8b06d-3b2b-4af2-acda-fbcfdfea5744 ac885813-7c64-474c-8b30-55138fb0e3dd 7d48738a-6759-43c9-974a-c93e736baeb1 9783748952558 9783756029921 Max Planck Society (MPG) 93 239 Baden-Baden [...] Max-Planck-Gesellschaft Max Planck Society 10.13039/501100004189 Max Planck Society (MPG) MPG 04a0tr310 open access |
| spellingShingle | Debt-Equity-Swap Private-Creditor-Test restructuring Tax Law restructuring profit waiver of claims thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law Hoppe, Claas-Constantin Sanierungsprivilegierung und Beihilfenrecht |
| title | Sanierungsprivilegierung und Beihilfenrecht |
| title_full | Sanierungsprivilegierung und Beihilfenrecht |
| title_fullStr | Sanierungsprivilegierung und Beihilfenrecht |
| title_full_unstemmed | Sanierungsprivilegierung und Beihilfenrecht |
| title_short | Sanierungsprivilegierung und Beihilfenrecht |
| title_sort | sanierungsprivilegierung und beihilfenrecht |
| topic | Debt-Equity-Swap Private-Creditor-Test restructuring Tax Law restructuring profit waiver of claims thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| topic_facet | Debt-Equity-Swap Private-Creditor-Test restructuring Tax Law restructuring profit waiver of claims thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law |
| url | ONIX_20250227_9783748952558_5 |
| work_keys_str_mv | AT hoppeclaasconstantin sanierungsprivilegierungundbeihilfenrecht |