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[title] => Europska komisija predložila uvođenje minimalne stope poreza na dobit od 15 posto
[alias] => europska-komisija-predlozila-uvodenje-minimalne-stope-poreza-na-dobit-od-15-posto
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Europska komisija je u srijedu predložila direktivu o uvođenju minimalne efektivne porezne stope za globalno poslovanje velikih skupina multinacionalnih poduzeća.
Prijedlog direktive o minimalnom korporativnom porezu povezan je s međunarodnim sporazumom 137 zemalja i s direktivom se ispunjava preuzeta obveza da se brzo provede taj povijesni globalni sporazum o poreznoj reformi, čiji je cilj postići pravednost, transparentnost i stabilnost međunarodnog okvira za porez na dobit.
Prijedlog sadržava zajednički set pravila za izračun globalno dogovorne stope od 15 posto kako bi se ta stopa dosljedno primjenjivala u cijeloj Uniji.
“Brzim usklađivanjem s dalekosežnim sporazumom OECD-a, Europa će odigrati važnu ulogu u stvaranju pravednijeg globalnog sustava oporezivanja trgovačkih društava. Uvođenje sporazuma OECD-a o minimalnoj efektivnoj poreznoj stopi u pravo EU-a znatno će doprinijeti borbi protiv izbjegavanja plaćanja poreza i utaje poreza te sprečavanju deregulacije radi privlačenja poduzeća i nezdrave porezne konkurencije među zemljama”, izjavio je izvršni potpredsjednik za gospodarstvo Valdis Dombrovskis.
Prema prijedlogu uvodi se minimalna efektivna porezna stopa od 15 za sva poduzeća čiji godišnji prihod iznosi najmanje 750 milijuna eura.
Predložena pravila odnosit će se na sve velike domaće i međunarodne skupine poduzeća s matičnim društvom ili društvom kćeri u državi članici EU-a.
Ako u državi u kojoj društvo s niskim poreznim opterećenjem ima sjedište ne postoji minimalna efektivna porezna stopa, država članica u kojoj se nalazi matično društvo može nametnuti dodatni porez.
Prijedlogom se osigurava i učinkovito oporezivanje ako se matično društvo nalazi izvan EU-a, u zemlji s niskim poreznim opterećenjem u kojoj se ne primjenjuju ista pravila.
Minimalno oporezivanje trgovačkih društava jedno je od dvaju područja globalnog sporazuma, dok je drugo djelomična preraspodjela prava na oporezivanje.
Komisija najavljuje da će sljedeće godine objaviti i prijedlog o preraspodjeli prava na oporezivanje.
Da bi ovaj prijedlog postao zakon, moraju ga jednoglasno prihvatiti sve države članice, dok Europski parlament ima samo konzultativnu ulogu.
Očekuje se da neće biti lako postići konsenzus jer ima zemalja članica poput Estonije ili Mađarske koje imaju korporativni porez niži od 15 posto i one se pribojavaju da će povećanjem poreza na dobiti izgubiti na atraktivnosti za investitore.
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Europska komisija je u srijedu predložila direktivu o uvođenju minimalne efektivne porezne stope za globalno poslovanje velikih skupina multinacionalnih poduzeća.
Prijedlog direktive o minimalnom korporativnom porezu povezan je s međunarodnim sporazumom 137 zemalja i s direktivom se ispunjava preuzeta obveza da se brzo provede taj povijesni globalni sporazum o poreznoj reformi, čiji je cilj postići pravednost, transparentnost i stabilnost međunarodnog okvira za porez na dobit.
Prijedlog sadržava zajednički set pravila za izračun globalno dogovorne stope od 15 posto kako bi se ta stopa dosljedno primjenjivala u cijeloj Uniji.
“Brzim usklađivanjem s dalekosežnim sporazumom OECD-a, Europa će odigrati važnu ulogu u stvaranju pravednijeg globalnog sustava oporezivanja trgovačkih društava. Uvođenje sporazuma OECD-a o minimalnoj efektivnoj poreznoj stopi u pravo EU-a znatno će doprinijeti borbi protiv izbjegavanja plaćanja poreza i utaje poreza te sprečavanju deregulacije radi privlačenja poduzeća i nezdrave porezne konkurencije među zemljama”, izjavio je izvršni potpredsjednik za gospodarstvo Valdis Dombrovskis.
Prema prijedlogu uvodi se minimalna efektivna porezna stopa od 15 za sva poduzeća čiji godišnji prihod iznosi najmanje 750 milijuna eura.
Predložena pravila odnosit će se na sve velike domaće i međunarodne skupine poduzeća s matičnim društvom ili društvom kćeri u državi članici EU-a.
Ako u državi u kojoj društvo s niskim poreznim opterećenjem ima sjedište ne postoji minimalna efektivna porezna stopa, država članica u kojoj se nalazi matično društvo može nametnuti dodatni porez.
Prijedlogom se osigurava i učinkovito oporezivanje ako se matično društvo nalazi izvan EU-a, u zemlji s niskim poreznim opterećenjem u kojoj se ne primjenjuju ista pravila.
Minimalno oporezivanje trgovačkih društava jedno je od dvaju područja globalnog sporazuma, dok je drugo djelomična preraspodjela prava na oporezivanje.
Komisija najavljuje da će sljedeće godine objaviti i prijedlog o preraspodjeli prava na oporezivanje.
Da bi ovaj prijedlog postao zakon, moraju ga jednoglasno prihvatiti sve države članice, dok Europski parlament ima samo konzultativnu ulogu.
Očekuje se da neće biti lako postići konsenzus jer ima zemalja članica poput Estonije ili Mađarske koje imaju korporativni porez niži od 15 posto i one se pribojavaju da će povećanjem poreza na dobiti izgubiti na atraktivnosti za investitore.
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14. svibanj 2024 00:24
