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Italian to German translations [PRO] Law/Patents - Business/Commerce (general) / Unternehmensverschmelzung | | Italian term or phrase: disavanzo di annullamento | In einem Gutachten zu verschiedenen Möglichkeiten der Verschmelzung von Gesellschaften:
Ci è stato altresì richiesto di delineare brevemente il trattamento fiscale del *disavanzo da annullamento*.
Mit annullamento ist hier die Löschung (?) der Anteile/Aktien gemeint, die die aufnehmende Gesellschaft an der aufgenommenen Gesellschaft hält und die somit im Zuge der Verschmelzung der beiden Gesellschaften in das Eigentum der aufnehmenden Gesellschaft übergehen. |
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