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Betænkning Forslag Til Lov Om Ændring Af Selskabsloven Og Lov Om Ændring Af Årsregnskabsloven, Lov Om Finansiel Virksomhed O

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Betænkning Forslag Til Lov Om Ændring Af Selskabsloven Og Lov Om Ændring Af Årsregnskabsloven, Lov Om Finansiel Virksomhed O Erhvervsudvalget 2009-10 L 102 Bilag 4 Offentligt Folketinget 2009-10 Til lovforslag nr. L 102 Betænkning afgivet af Erhvervsudvalget den 0. februar 2010 1. udkast Betænkning over Forslag til lov om ændring af selskabsloven og lov om ændring af årsregnskabsloven, lov om finansiel virksomhed og forskellige andre love (Ændring af bestemmelser om ikrafttræden) [af økonomi- og erhvervsministeren (Lene Espersen)] 1. Udvalgsarbejdet Lovforslaget blev fremsat den 13. januar 2010 og var til 1. behandling den 22. januar 2010. Lov- forslaget blev efter 1. behandling henvist til behandling i Erhvervsudvalget. Møder Udvalget har behandlet lovforslaget i <> møder. Høring Lovforslaget blev samtidig med fremsættelsen sendt i høring, og økonomi- og erhvervsministeren sendte den 14. januar 2010 høringsmaterialet til udvalget. Den 21. januar 2010 sendte økonomi- og erhvervsministeren de indkomne høringssvar samt et notat herom til udvalget. Spørgsmål Udvalget har stillet 8 spørgsmål til økonomi- og erhvervsministeren til skriftlig besvarelse, [som denne har besvaret]. 2. Indstillinger og politiske bemærkninger [] Liberal Alliance, Inuit Ataqatigiit, Siumut, Tjóðveldisflokkurin og Sambandsflokkurin var på tidspunktet for betænkningens afgivelse ikke repræsenteret med medlemmer i udvalget og havde dermed ikke adgang til at komme med indstillinger eller politiske udtalelser i betænkningen. En oversigt over Folketingets sammensætning er optrykt i betænkningen.[ Der gøres opmærksom på, at et flertal eller et mindretal i udvalget ikke altid vil afspejle et flertal/mindretal ved afstemning i Folketingssalen.] 2 Hans Christian Schmidt (V) fmd. Jacob Jensen (V) Jens Vibjerg (V) Lars Christian Lilleholt (V) Tina Nedergaard (V) Colette L. Brix (DF) nfmd. Pia Adelsteen (DF) Mike Legarth (KF) Henrik Rasmussen (KF) Orla Hav (S) Benny Engelbrecht (S) Henrik Dam Kristensen (S) Niels Sindal (S) Karsten Hønge (SF) Flemming Bonne (SF) Morten Østergaard (RV) Frank Aaen (EL) Liberal Alliance, Inuit Ataqatigiit, Siumut, Tjóðveldisflokkurin og Sambandsflokkurin havde ikke medlemmer i udvalget. Folketingets sammensætning Venstre, Danmarks Liberale Parti (V) 47 Liberal Alliance (LA) 3 Socialdemokratiet (S) 45 Inuit Ataqatigiit (IA) 1 Dansk Folkeparti (DF) 25 Siumut (SIU) 1 Socialistisk Folkeparti (SF) 23 Tjóðveldisflokkurin (TF) 1 Det Konservative Folkeparti (KF) 18 Sambandsflokkurin (SP) 1 Det Radikale Venstre (RV) 9 Uden for folketingsgrupperne 1 Enhedslisten (EL) 4 (UFG) 3 Bilag 1 Oversigt over bilag vedrørende L 102 Bilagsnr. Titel 1 Udkast til lovforslag om ændring af selskabsloven og lov om ændring af årsregnskabsloven, lov om finansiel virksomhed og forskellige andre love (ændring af bestemmelser om ikrafttrædelse), fra økono- mi- og erhvervsministeren 2 Høringssvar og høringsnotat, fra økonomi- og erhvervsministeren 3 Tidsplan for udvalgets behandling af lovforslaget Oversigt over spørgsmål og svar vedrørende L 102 Spm.nr. Titel 1 Spm. om kommentar til Dansk Investor Relations Forenings hørings- svar med særlig fokus på påstanden om, at der på nuværende tids- punkt er uklarhed og usikkerhed om lovens ikrafttræden og dermed eksempelvis om anvendelsen af selskabslovens regler om generalfor- samlinger, til økonomi- og erhvervsministeren, [og ministerens svar herpå] 2 Spm. om kommentar til Skatterevisorforeningens høringssvar med særlig fokus på påstanden om unødigt administrativt bøvl for de be- rørte selskaber og bemærkningen om skattelovgivningen, til økonomi- og erhvervsministeren, [og ministerens svar herpå] 3 Spm., om ministeren kan garantere, at der ikke fortsat mangler hjem- mel eller andre tekniske løsninger til selskabsloven, til økonomi- og erhvervsministeren, og ministerens svar herpå 4 Spm. om, hvornår og med hvilken virkningsdag den i § 18 i lov nr. 516 af 12. juni 2009 ændrede definition af koncernbegrebet for obli- gatorisk, national sambeskatning i selskabsskattelovens § 31 C vil blive sat i kraft, til økonomi- og erhvervsministeren, [og ministerens svar herpå] 5 Spm., om ministeren kan bekræfte, at der ikke altid er sammenfald mellem begyndelsen af et nyt regnskabsår og begyndelsen af et skat- temæssigt indkomstår, til økonomi- og erhvervsministeren, [og mini- sterens svar herpå] 6 Spm., om ministeren kan bekræfte, at der ofte sker omlægning af regnskabsår ved overdragelse af selskaber, der som følge af overdra- gelsen skifter koncerntilhørsforhold, til økonomi- og erhvervsministe- ren, [og ministerens svar herpå] 7 Spm. om kommentar til det i Skatterevisorforeningens høringssvar anførte om ændring af ejerkredsen i en sambeskatning og de i lov nr. 516 af 12. juni 2009 vedtagne ikrafttrædelsesregler for ændringen af selskabsskattelovens § 31 C, til økonomi- og erhvervsministeren, [og ministerens svar herpå] 8 Spm. om, hvorfor det ikke var mere hensigtsmæssigt, at skattemini- 4 steren bestemte, hvornår de ændrede skatteregler – herunder for sam- beskatning – i lov nr. 516 af 12. juni 2009 skal træde i kraft, til øko- nomi- og erhvervsministeren, [og ministerens svar herpå].
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