{"id":4178,"date":"2021-02-18T00:00:00","date_gmt":"2021-02-18T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/?p=4178"},"modified":"2023-09-25T18:56:46","modified_gmt":"2023-09-25T17:56:46","slug":"implicazioni-fiscali-per-le-societa-madri-e-controllate-del-regno-unito-e-dellunione-europea-dopo-la-brexit","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/tax-implications-for-uk-eu-parents-and-subsidiaries-post-brexit\/","title":{"rendered":"Implicazioni fiscali per genitori e filiali UK-UE dopo la Brexit"},"content":{"rendered":"<p>Introduzione<\/p>\n<p>Il periodo di transizione della Brexit si \u00e8 concluso il 31 dicembre 2020 e, mentre la maggior parte delle imprese si concentra sulle potenziali modifiche alle tariffe commerciali e ai requisiti di importazione ed esportazione, vale la pena sottolineare le sottili modifiche all'esenzione dalla revisione contabile per le societ\u00e0 controllate\/controllate esistenti appartenenti a gruppi all'interno dello Spazio economico europeo (SEE) e la definizione di un gruppo non idoneo all'esenzione. Questo manuale serve anche a ricordare le circostanze in cui le piccole imprese non possono beneficiare dell'esenzione dalla revisione contabile, in particolare quando fanno parte di un gruppo.<\/p>\n<p>Requisiti per un audit<\/p>\n<p>Le disposizioni dettate dalla <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/contents\">Legge sulle societ\u00e0 del 2006 (CA 2006<\/a>), in base al quale i bilanci annuali di una societ\u00e0 devono essere sottoposti a revisione, salvo eventuali esenzioni, sono stati modificati dall'avvento della Brexit. Prima della fine del periodo di transizione c'erano quattro possibili scenari in base ai quali le societ\u00e0 potevano essere esentate dalla procedura di revisione:<\/p>\n<ul>\n<li>societ\u00e0 inattiva\/dormiente (<em>Societ\u00e0 inattiva<\/em>);<\/li>\n<li>piccola azienda (<em>Piccola\/micro azienda<\/em>);<\/li>\n<li>gruppo internazionale di piccole imprese;<\/li>\n<li>filiale di qualsiasi dimensione in un gruppo del Regno Unito o dell'UE con la societ\u00e0 madre che funge da garante.<\/li>\n<\/ul>\n<p>Queste condizioni rimarranno tali, ad eccezione, tuttavia, dell'esenzione per le filiali che cambier\u00e0 in termini di requisiti a seguito della Brexit.<\/p>\n<p>Le condizioni e i requisiti per l'esenzione dalla revisione contabile (Financial Statement Review) devono essere attentamente considerati per soddisfare i requisiti di legge.<\/p>\n<p>Si noti che i soci di una societ\u00e0 possono esercitare l'opzione, ai sensi dell'art. <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section\/476\" >476 del CA 2006<\/a>di richiedere all'azienda stessa di avere un <em>revisione contabile<\/em> quando detengono almeno 10% del valore nominale del capitale sociale (o almeno 10% in numero di soci in assenza di capitale sociale). Occorre poi prestare particolare attenzione allo statuto della societ\u00e0 o ad altri documenti amministrativi, che possono contenere disposizioni specifiche che richiedono una revisione.<\/p>\n<p>Tabella 1: Limiti per le piccole imprese\/gruppi<\/p>\n<p>Dal 1\u00b0 ottobre 2012 al 31 dicembre 2020, quando una societ\u00e0 era essa stessa una controllata e la sua societ\u00e0 madre era stabilita, per legge, in uno Stato del Regno Unito o dell'UE, era possibile ottenere l'esenzione dalla revisione contabile tramite una garanzia da parte della societ\u00e0 azionaria (madre), i cui requisiti sono illustrati nella sezione <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section \/479A\">479A di CA 2006<\/a>. I requisiti da soddisfare per richiedere questa esenzione dalla revisione contabile erano numerosi, tra cui l'obbligo di presentare i conti consolidati della societ\u00e0 madre sottoposti a revisione a <em>Casa delle aziende<\/em>.<\/p>\n<p>Avvento della Brexit: i cambiamenti<\/p>\n<p>Per i periodi contabili iniziati il giorno dell'uscita (definita come le 23:00 del 31 dicembre 2020) o successivamente, l'esenzione relativa alle filiali \u00e8 disponibile solo per le societ\u00e0 controllate (figlie) presenti nel territorio del Regno Unito in cui anche la societ\u00e0 madre (capogruppo) si trova nel territorio del Regno Unito. Pertanto, nel caso in cui la societ\u00e0 madre sia stabilita nel SEE, la filiale stabilita nel Regno Unito non \u00e8 pi\u00f9 esente dalla procedura di revisione e pu\u00f2 essere tenuta a sottoporsi alla revisione.<\/p>\n<p>Piccola azienda<\/p>\n<p>Le societ\u00e0 autonome (non collegate ad altre entit\u00e0 giuridiche) che soddisfano i parametri di piccola impresa previsti dal CA 2006 sono solitamente esenti dalla revisione contabile. Una societ\u00e0 \u00e8 considerata piccola se per l'esercizio in corso e per quello precedente non ha raggiunto i requisiti e non ha soddisfatto due dei tre criteri della Tabella 1 (limiti netti). Questo vale per il primo esercizio e sono necessari due anni per modificare la dimensione aziendale.<\/p>\n<p>Un'azienda non ha diritto a questa esenzione se rientra nella definizione di aziende escluse dall'esenzione di cui alla sezione <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2006\/46\/section\/ 478\">478 CA 2006<\/a>. Esempi evidenti sono le societ\u00e0 per azioni, gli istituti assicurativi, le banche e le societ\u00e0 che emettono e producono moneta elettronica.<\/p>\n<p>Piccoli gruppi internazionali<\/p>\n<p>Una piccola azienda, membro di un gruppo societario internazionale, dovr\u00e0 anche considerare le dimensioni dell'intero gruppo e se almeno una societ\u00e0 del gruppo<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction The Brexit transition period ended on 31 December 2020, and while most businesses are focused on potential changes in trade tariffs and import and export requirements, it is worth highlighting the subtle changes in exemption from audit for existing subsidiaries\/controlled companies belonging to groups within the European Economic Area (EEA) and the definition of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4178","post","type-post","status-publish","format-standard","hentry","category-brexit-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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