{"id":566,"date":"2016-11-28T01:19:38","date_gmt":"2016-11-27T23:19:38","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=566"},"modified":"2021-08-11T13:30:44","modified_gmt":"2021-08-11T11:30:44","slug":"italie-zavadi-country-by-country-cbc-reporting-pro-nadnarodni-podniky","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/italie-zavadi-country-by-country-cbc-reporting-pro-nadnarodni-podniky\/","title":{"rendered":"Italien f\u00fchrt Country-by-Country (CbC) Reporting f\u00fcr multinationale Unternehmen ein"},"content":{"rendered":"

Am 22. Dezember 2015 verabschiedete das italienische Parlament das Finanzgesetz 2016, das die Regelung beinhaltet, die den Country-by-Country (CbC) Report f\u00fcr italienische international t\u00e4tige Muttergesellschaften gem\u00e4\u00df dem Aktionsplan 13 des OECD-Projekts \u201eBase Erosion and Profit Shifting\u201c einf\u00fchrt.<\/strong><\/p>\n

Italienische multinationale Unternehmen m\u00fcssen den CbC-Report den Organen der italienischen Steuerverwaltung einreichen, wenn sie nach italienischen Rechtsvorschriften verpflichtet sind einen Konzernabschluss f\u00fcr den Veranlagungszeitraum aufzustellen, der dem Zeitraum vorangeht, f\u00fcr den dieser Report eingereicht wird, au\u00dferdem einen Jahreskonzernumsatz von mindestens 750 Millionen EUR erzielen und die lediglich von Einzelpersonen beherrscht werden.<\/p>\n

Die Reportingpflicht erstreckt sich in Italien auf italienische Tochtergesellschaften, die Bestandteil eines multinational t\u00e4tigen Unternehmens sind, das die durch italienische Rechtsvorschriften festgelegten Bedingungen erf\u00fcllt, sofern die Endmuttergesellschaft, die verpflichtet ist den Konzernabschluss aufzustellen, in einem Staat ans\u00e4ssig ist der:<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 die Pflicht den CbC-Report einzureichen nicht einf\u00fchrte;<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 mit Italien keine g\u00fcltige Vereinbarung \u00fcber den Informationsaustausch bez\u00fcglich des CbC-Reports hat; oder<\/p>\n

–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0die Pflicht zum Informationsaustausch bez\u00fcglich des CbC-Reports nicht erf\u00fcllte.<\/p>\n

Der CbC-Report ist j\u00e4hrlich abzugeben und wird ausgew\u00e4hlte Finanzangaben wie Bruttogewinn, entrichtete Steuern, latente Steuer und weitere Schl\u00fcsselindexe der Gesch\u00e4ftst\u00e4tigkeiten nach Gebieten beinhalten.<\/p>\n

Mit R\u00fccksicht auf die OECD-Empfehlung soll der erste CbC-Report den Veranlagungszeitraum beginnend ab 1. Januar 2016 umfassen. Die Frist f\u00fcr die Abgabe des Reports sollte entweder die gleiche sein wie die Frist f\u00fcr die Einreichung der Steuererkl\u00e4rung, oder binnen 12 Monaten nach dem Ende des jeweiligen Jahres (f\u00fcr Gesellschaften mit dem Veranlagungszeitraum eines Kalenderjahres w\u00e4re die Frist zur Einreichung des CbC-Reports f\u00fcr 2016 also bis zum 31. Dezember 2017).<\/p>\n

Die Nichteinreichung des CbC-Reports oder die unrichtige oder unvollst\u00e4ndige Einreichung wird mit Geldstrafen von 10\u00a0000 EUR bis 50\u00a0000 EUR sanktioniert.<\/p>\n

Weitere Einzelheiten wie zum Datum des Inkrafttretens, den konkreten Inhalten der Einreichungsanforderungen, zur Methodik und weiteren prozessualen Bedingungen des CbC-Reports werden in der Verordnung des Wirtschafts- und Finanzministeriums angegeben, die binnen 90 Tagen nach dem Inkrafttreten des Finanzgesetzes 2016 erlassen wird.<\/p>","protected":false},"excerpt":{"rendered":"

Am 22. Dezember 2015 verabschiedete das italienische Parlament das Finanzgesetz 2016, das die Regelung beinhaltet, die den Country-by-Country (CbC) Report f\u00fcr italienische international t\u00e4tige Muttergesellschaften gem\u00e4\u00df dem Aktionsplan 13 des OECD-Projekts \u201eBase Erosion and Profit Shifting\u201c einf\u00fchrt. Italienische multinationale Unternehmen m\u00fcssen den CbC-Report den Organen der italienischen Steuerverwaltung einreichen, wenn sie nach italienischen Rechtsvorschriften verpflichtet…<\/p>\n","protected":false},"author":1,"featured_media":567,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-566","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nItalien f\u00fchrt Country-by-Country (CbC) Reporting f\u00fcr multinationale Unternehmen ein - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/italie-zavadi-country-by-country-cbc-reporting-pro-nadnarodni-podniky\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]It\u00e1lie zav\u00e1d\u00ed Country-by-Country (CbC) Reporting pro nadn\u00e1rodn\u00ed podniky[:en]Italy introduces country-by-country reporting for multinational enterprises[:de]Italien f\u00fchrt Country-by-Country (CbC) Reporting f\u00fcr multinationale Unternehmen ein[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Am 22. Dezember 2015 verabschiedete das italienische Parlament das Finanzgesetz 2016, das die Regelung beinhaltet, die den Country-by-Country (CbC) Report f\u00fcr italienische international t\u00e4tige Muttergesellschaften gem\u00e4\u00df dem Aktionsplan 13 des OECD-Projekts \u201eBase Erosion and Profit Shifting\u201c einf\u00fchrt. 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