Schaffung eines Rahmens für die Unternehmensbesteuerung in Europa (BEFIT)

Eingereicht von Manon Aubry, Pasquale Tridico

Entfernt: Article 47 Exception for shipping not covered by a tonnage tax regime, inland waterways transport and air transport 1. By way of derogation from Article 42 to 45 and without prejudice to Article 15, the revenues, expenses and other deductible items which stem from the following activities shall be excluded from the BEFIT tax base in any of the following cases: (a) the operation of ships in international traffic where the taxable result is not covered by a tonnage tax regime; (b) the operation of aircraft in international traffic; (c) the operation of boats engaged in inland waterways transport. The revenues, expenses and other deductible items as referred to in the first subparagraph shall be attributed to that BEFIT group member on a transaction-by-transaction basis and be subject to adjustments for pricing in accordance with the arm’s length principle. 2. Any participation in and by the BEFIT group member as referred to in paragraph 1 shall be taken into account for the purpose of Article 5. Hinzugefügt: deleted

Wortlaut wie vom EP veröffentlicht, auf Englisch. PE778.803