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This regulation has been repealed. See: Concerning the repeal of the property tax law 4111/2005 . Applicable for the taxable amount for the year 2005.
In accordance with the decision of the Ministry of Finance, the property tax law of 30 December 1992 Article 27 of the ec Treaty In accordance with Law 1085/2000:
This Regulation shall apply to the calculation of the mathematical value and the tax value of the share of the domestic share company. The regulation does not apply to property tax law (1537/1992) 1. And the shares referred to in Article 28.
For the purposes of calculating the tax value of the share referred to in Article 27 of the VAT Code, the net assets of the company shall also be deducted from the dividend for the financial year.
For the calculation of the net assets of the company, the value of fixed assets and long-acting expenses shall be deemed to be the value of the income tax. The value of the conversion assets shall be deemed to be the cost of the acquisition minus the Article 28 of the 360/1968 The impairment reduction referred to in paragraph 1. The value of the investment property shall be deemed to be the sum of the value of the mark-up referred to in Article 5 (6) of the Law on the taxing of the economy, less the amount referred to in Article 29 of the Law on the Taxation of Economic Income Impairment deduction. The value of the acquisition is considered to be the nominal value, the value of the amount receivable for the foreign currency, however, (1336/1997) in Chapter 5, Section 3 The value of the assets and the value of the other financial assets, which is subject to a reduction in the impairment referred to in Article 17 of the Income Tax Act. However, the property, construction and construction of a non-change or investment property belonging to the company shall be valued at the tax value of the year preceding the fiscal year, if it is higher than the unbridled acquisition, and other than exchange and The assets belonging to the investment property shall be equal to the tax value of the previous year, if it is higher than the aggregate non-delected acquisition of the securities.
Goods other than economic activities shall be valued accordingly, mutatis mutandis, within the meaning of this Article. If the financial year of the company ends on 30 September or before, the tax value of the company's property, the building and the structure of the building and the structure of the securities, as well as the value of the assets, for the purposes of this Article, shall be considered to be tax years by way of derogation from paragraph 1. The tax value of the year preceding the previous year.
Liabilities are measured at nominal value. If the debt is indexed to the index or other benchmark, its value shall be considered to have changed the value of the benchmark. Liabilities to non-residents denominated in foreign currency are valued within the meaning of Section 3 of Chapter 5 of the Accounting Act.
For the purpose of calculating the tax value referred to in Article 27 (3) of the asset tax law, the tax value is considered to be the average of the tax year and the tax value of the previous year if the tax value of the previous year is zero.
A new company which cannot be considered as a continuation of an existing movement, profession, agriculture or forestry, a group or a community whose first financial year has not expired before the tax year, the share As a mathematical value and the tax value, the nominal value or, in the absence of a nominal value, the nominal value of the share, or the nominal value or the accounting equivalent of the company or its shareholder, The marking price.
If the assets and liabilities of the activities previously carried out have been transferred to a limited liability company, the net assets of the company shall be calculated on the basis of the change in the mode of operation of the last financial year preceding the fiscal year. Based on. If only part of the assets and liabilities have been transferred to the company, only the transferred assets and liabilities will be taken into account.
The increase and reduction of share capital during the fiscal year, the redemption of the company's shares and other acquisition and disposal of shares and the change in the nominal value or the accounting value of the share are taken in the calculation of the tax value of the share If the subscription period for the shares has expired or the shares have been acquired or surrendered before the end of the fiscal year or if any other change has been entered in the trade register before the end of the tax year. The net assets of the company shall be calculated in such a way as to add to the net assets the new paid-up capital and the amount resulting from the transfer of shares, and to reduce the redemption and acquisition of share capital and the acquisition of shares The amount paid to the company's shareholders.
The share tax value is obtained by dividing the net assets by the new number of shares.
The tax value of the preceding year shall be converted into a comparable tax value by adding a new contribution to the aggregate tax value of the previous year's shares in the company and reducing the reduction in share capital And the amount of capital paid to the members of the company due to the redemption and acquisition of the shares. The new share stock thus obtained shall be divided by a new number of shares.
If the increase in share capital has taken place in the last financial year preceding the fiscal year, the mathematical value of the new shares recorded in the increase in the tax year shall be considered as the nominal value or the nominal value of the share capital. In the absence of an accounting value or a subscription price higher than the nominal value or an accounting value of the company or its shareholder, if required.
The merger, distribution and other similar changes shall be taken into account for the calculation of the mathematical value and the tax value.
If the merger has entered into force after the end of the fiscal year preceding the fiscal year, the shares of the merging company shall not be subject to the tax value.
The net assets of the acquiring company and the new company resulting from the combination are calculated by summing up the net assets of the acquiring company and the merging companies. However, the assets of the acquiring company are not included in the shares of the merging company. If the consideration of the merger takes place outside the shares of the acquiring company, this shall also be taken into account for the purposes of reducing the assets of the acquiring company. The share tax value is obtained by dividing the net assets thus obtained by the number of shares outside the acquiring company or the newly created company.
If the merger has entered into force by the end of the financial year for which the dividend is divided and whether the dividend is to be raised within the calendar year during which the financial year has elapse, the mathematical value of the share shall also be calculated in accordance with the In the manner provided for in the paragraph.
The distribution of the company shall be taken into account for the purposes of calculating the tax value and the mathematical value of the subdivision of the acquiring company and, where applicable, in accordance with the principles set out in this Article.
The tax value of the share resulting from the above shall be rounded out in an appropriate manner.
This Regulation shall enter into force on 31 January 2001.
The Regulation shall apply for the first time when determining the tax value and the mathematical value of the share tax year 2002.
This Regulation repeals the Ministerial Decision of the Ministry of Finance of 29 December 1994 laying down the criteria for the tax value of a commercial share (1539/1994) .
