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§ 42 AO n.F. - Ein Vergleich der alten und neuen Rechtslage

§ 42 AO n.F. - Ein Vergleich der alten und neuen Rechtslage

          
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About the Book

Masterarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, Note: magna cum laude, Westfälische Wilhelms-Universität Münster, Veranstaltung: Masterstudiengang Steuerwissenschaften, Sprache: Deutsch, Abstract: Die Ansprüche aus dem Steuerverhältnis entstehen, sobald der Tatbestand verwirklicht ist, an den das Gesetz die Leistungspflicht knüpft. Dieser in § 38 AO verankerte Grundsatz des allgemeinen Steuerschuldrechts verleitet den Steuerpflichtigen naturgemäß dazu, den an sich unter den gesetzlichen Tatbestand einer Steuernorm fallenden Lebenssachverhalt so zu gestalten, dass zumindest ein Tatbestandsmerkmal nicht erfüllt ist und der Steueranspruch damit nicht entsteht. Die Wahl der günstigsten, die niedrigste Steuerbelastung gewährenden Gestaltung ist zwar grundsätzlich zulässig. § 42 AO setzt der Gestaltungsfreiheit für den Fall missbräuchlicher Gestaltungen jedoch Grenzen. Danach kann das Steuergesetz durch Missbrauch von Gestaltungsmöglichkeiten des Rechts nicht umgangen werden. Durch das Jahressteuergesetz 2008 vom 20.12.2007 ist § 42 AO grundlegend neu gefasst worden. Im Gesetzgebungsverfahren vorausgegangen waren verschiedene Entwurfsfassungen, die jeweils von kontroversen Diskussionen in der Literatur begleitet wurden und Gegenstand zum Teil heftiger Kritik waren. Vor allem auf der Ebene des Verfassungsrechts sind die Gesetzesentwürfe angegriffen worden. So war unter anderem von einem "kodifizierten Misstrauen" gegenüber zivilrechtlichen Gestaltungen die Rede, das für einen freiheitlichen Steuerstaat unwürdig sei. Rechtsstaatliche Bedenken wurden angemeldet; aber auch systematische und vor allem methodische Fehlleistungen des Gesetzgebers sind geltend gemacht worden. Der Gesetzgeber verfolgte mit der Neufassung des § 42 AO das rechtspolitisch motivierte Ziel, eine schlagkräftigere Vorschrift im Kampf gegen Steuerumgehungen zu schaffen. In der Gesetzesbegründung wird dies freilich als Präzisierung und Effektuierung der Norm umschrieben. Als Mittel diente


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Product Details
  • ISBN-13: 9783640684151
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 68 gr
  • ISBN-10: 364068415X
  • Publisher Date: 22 Aug 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm


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