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dc.contributor.authorKobal, Aleš
dc.date.accessioned2016-11-29 00:00:00
dc.date.accessioned2020-04-01T13:55:56Z
dc.date.available2020-04-01T13:55:56Z
dc.date.issued2016
dc.identifier620442
dc.identifierOCN: 1030822600en_US
dc.identifier.urihttp://library.oapen.org/handle/20.500.12657/31990
dc.description.abstractThe concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.
dc.languageSlovenian
dc.subject.classificationthema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processesen_US
dc.subject.otherthe inhibition of the repayment of investments
dc.subject.otherthe prinicipal of capital preservation
dc.subject.othercorporate law
dc.subject.othertax law
dc.subject.otherhidden payouts of profit
dc.titleHidden Transfers of Assets and Hidden Payouts of Profit
dc.typebook
oapen.identifier.doi10.4335/978-961-6842-70-9
oapen.relation.isPublishedBycfc0db17-9c85-40be-996a-12c7cc16b807
oapen.relation.isbn9789616842709
oapen.pages257
oapen.identifier.ocn1030822600


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