Law on the amendment of the tax on equity, corporation tax law, and tax control laws

(Selator and m.v.s registration of the resulting deficit, accountability for the acquisition of certain shares and investment certificates, etc., selfforging of withholding at source-species limited, etc.)

We, by God's grace, the Queen of the Danes, do our thing.

The parliament has adopted the following law, and we know that the following law has been approved by Parliament's consent :

§ 1

In the Asset Taxation Act, cf. Law Order no. 1298 by 31. October 2013, as amended by Section 5 of Law No 274 of 26. March 2014, the following changes are made :

1. The following section 19 is inserted before the headings before section 20 :

" People

§ 19 A. Deduction after Section 19 is conditional on customs and tax administration prior to the expiry of the self-deputive period following Article 4 (4) of the tax control Act. ONE, ONE. on the basis of the income acquired by the acquisition, information on the acquisition of assets and investment evidence, etc., with an indication of their identity, number, bearing, purchase time and purchase price.

Paragraph 2. The conditions of paragraph 1. 1 shall be deemed to be fulfilled if the customs and tax administration, irrespective of the time limit laid down in paragraph 1, 1 has received information on the acquisition by reporting from other reporting obligations other than that of the taxable person on the basis of Article 10 (1) of the tax control Act. 4, or § § 10 B, 10 E or 11 H. Condition in paragraph 1. Paragraph 1 shall also be deemed to be fulfilled if the taxable person may demonstrate that the reports which have been made on behalf are incorrect.

Paragraph 3. In the case of shares and investment certificates, etc. acquired prior to the withdrawal of tax duty to the country, the condition laid down in paragraph 1 shall be deemed to be 1 in the case of loss-making shares and investment evidence etc entering the information in the declaration following the provisions of Article 11 B (B) of the Tax Code. 4, or if the loss of shares and investment evidence etc are part of the information contained in a summary containing the information referred to in section 11 B (b) of the tax control Act. 4, on the stock market and investment evidence, etc. in the case of withdrawal of tax duties to the country to which the taxable person has submitted customs and tax administration to the end of the tax deadline for that income, where the tax duty is here to : The country is entering.

Paragraph 4. In the case of shares and investment certificates, etc. obtained from a death-nest where the settlement has been submitted in accordance with the time limit laid down in paragraph 1. The condition shall be deemed to be fulfilled if the recipient of the person who is to be delivered shall be delivered in accordance with paragraph 1 (2). 1 Provistated information for customs and tax administration. ` ;

2. I Section 22 (2). 1, pasted as Three. Point. :

' In the case of investment evidence available for trade in a regulated market, the rule shall apply mutatis muth to this law. ` ;

3. I Section 22 (2). SIX, ONE. pkt., in section 5 A, 12 to 13 A and 44 ' shall be replaced by ' § 5 A, 12 to 13 A, 19 and 44 '.

4. I Section 22 (2). SIX, TWO. pkt., in section 17, 17 A and 19 ' shall be replaced by ' § 17 and 17 A ` ;

§ 2

In the corporation tax law, cf. Law Order no. 1082 of 14. November 2012, as last amended by Section 2 of Law No 274 of 26. March 2014, the following changes are made :

1. section 31 C (s), 7, ITREAS :

" Stop. 7. Achieving a determinant influence over one or more companies, etc. through the group connection in the section 4 (4) of the course of the exchange rate. These companies, etc., shall not be considered to be the subsidiaries of the undertaking in relation to paragraph 1. 1. "

2. After § 34, pasted into Title VII :

" § 35. Taxable undertakings, etc., for each of the income years 2002 to and with the latest revenue due to expire before the time of notification, shall carry out digital reporting to the customs and tax administration of the remainder of the goods ; deficits, cf. Section 12 and the Fund for the Fund Code 3 (3). 2. for co-taxed companies, the management company shall be responsible for the obligation to notify the management company The non-reported deficit, which shall not be reported after 1. pkt;, forfeit and may, notwithstanding the provisions of section 12 and the Fund (s) of the Fund Code, section 3 (3). Two, do not deduculent in the taxable income.

Paragraph 2. Tax-free restructurings covered by the fusion tax law that is significant for the application of paragraph 1. 1 and which have been completed before the time of the notification, the digital file shall be reported.

Paragraph 3. Where the accrual of the deficit is not subject to the application of the deficit, the tax minister may dispense with the obligation to report deficits for each of the income years 2002 to and with the latest revenue expires before reporting time.

Paragraph 4. The tax minister shall lay down rules on the time of reporting, the customs and administration of duties, in the event of exceptional circumstances, to disregard the period of extrancation, the period of notification, of the specifications ; the reporting shall contain and how the alert shall be carried out in accordance with paragraph 1. One and two. "

§ 3

In the tax control law, cf. Law Order no. 1264 of 31. October 2013, as last amended by Section 1 of law no. 1634 of 26. December 2013, the following change is made :

1. I Section 1 (1). 1, pasted as Act 4. :

' A source-cut loss, which is not self-deformed, shall be forfeit for performance, unless a resumption of the employment may be resumed after the tax administration laws section, sections 26 and 27. ` ;

§ 4

Paragraph 1. The law shall enter into force on 1. June 2014.

Paragraph 2. Section 1 has effect on losses arising after the entry into force of the law. In the case of shares and investment certificates etc., which have been acquired before the entry into force of the law, the condition of section 19 A of the asset shall be deemed to be drawn up by the section 1 of this law. 1, in the case of loss of investment evidence, in the case of the inventory of investment evidence per 31. December 2014, reported after the tax control Act, section 10 B, 10 E, 11 B or 11 H. For shares and investment certificates, etc., which have been acquired before the entry into force of the law and which are not covered by the alert after 2. pkt., the condition in the section 19 A of the asset shall be deemed to be drawn up by the section 1 of this law. 1 shall be fulfilled if the taxable duty has informed customs and taxation of the acquisition before the expiry of the tax deadline for the income of the year 2014.

Paragraph 3. § 2, nr. 1 has effect on group connections established under the section 31 C of the company tax tents section. June 2014 and later.

Paragraph 4. Section 3 has effect on losses incurred in the year 2015 or later.

Paragraph 5. Legal persons, as provided for in Article 4 (4) of the tax control Act. 2, shall file the tax return for the period from 1. October to the 31. July after the end of the year of earnings, the expiry date of the income year of the income year may expire during the period during which the reporting of the resulting production is to be carried out, shall wait for the income to be submitted for the income of the year to 1. August of the year after the end of the year.