In practice it is not uncommon for companies to pay by the Shareholders to grant, in the form of interest-free loan or in the future for a possible capital increase. subsequent use of these funds for the recovery of capital (for example operation required when a loss has eroded the capital below the legal minimum) is, according to the Supreme Court a real movement of money must be paid on the registration charge .
This pronunciation is obviously overcome by accounting tricks at the time of disbursement of funds (I have not read yet in compliance, then I think there is undoubtedly scope for an alternative) but the problem is mostly of a general nature: To increase the share capital will increase the investment in the entrepreneur's company, is an act of courage, often dictated by necessity, but it is an act of capitalization. going to apply yet another heavy tax on the capitalization of the tax, as well as graze the paradox, is also a plug for the nose beautiful and good.
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