Use this url to cite ETD: https://cris.mruni.eu/cris/handle/007/43307
Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose
Type of publication (PDB)
Magistro darbas / Master thesis (ETD_MGR)
Type of publication
type::text::thesis::master thesis
Title
Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose
Other Title
Legal Regulation of Tax Object in Lithuania in the Process of Reorganization
Author
Kadanaitė, Danutė |
Advisor
Tušaitė, Justė
Other(s)
Vasarienė, Dalia | |
Extent
77 p.
Thesis Defence Date
2006-01-06
Publisher
Kaunas: Lithuanian Academic Libraries Network (LABT)
eLABa
2177472
Abstract (lt)
In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Lietuvių / Lithuanian (lt)
Defended
Taip / Yes
Access Rights
Atviroji prieiga / Open Access