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Analyse des Erlasses zum neuen § 2b EStG

Analyse des Erlasses zum neuen § 2b EStG

          
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About the Book

Der durch das Steuerentlastungsgesetz 1999/2000/2002 vom 24. März 1999 neu eingefügte § 2b EStG beschränkt die Verlustverrechnung bei negativen Einkünften aus Beteiligungen an Verlustzuweisungsmodellen auf die positiven Einkünfte solcher Beteiligungen. Die Zielsetzung der Bundesregierung zur Gestaltung des § 2b EStG richtete sich gegen die finanzielle Belastung der öffentlichen Haushalte und der Steuerzahler durch Verlustzuweisungsmodelle. Nach Einschätzung der Regierung führen diese Kapitalanlagen zu einem nur geringen volkswirtschaftlichen Nutzen. Ohne die Renditeerhöhung durch die steuerlichen Auswirkungen, wäre die Investition für den rational kalkulierenden Kapitalanleger uninteressant. Private Investitionsentscheidungen sollen sich in einem marktwirtschaftlichen System an wirtschaftlichen Gewinnerwartungen ausrichten, nicht an steuerlichen Verlusten. Darüber hinaus beinhaltetet eine steuerorientierte Anlageentscheidungen immer die Gefahr von Fehlallokationen. Die Unbestimmtheit der verwendeten Rechtsbegriffe und Formulierungen des § 2b EStG führte zu Irritationen und Unsicherheit der betroffenen Steuerpflichtigen sowie der Initiatoren von Steuersparmodellen. Der Gesetzestext enthält eine Vielzahl an unbestimmten und undefinierten Tatbestandsmerkmalen, die in der bisherigen Fachliteratur noch keine Anwendung fanden. Diese Anhäufung von unbestimmten Rechtsbegriffen bewirkt die Unfassbarkeit der Gesamtregelung und gestaltet die Anwendung des Paragraphen schwierig. Das Einfügen des § 2b EStG hat sowohl in der Wirtschaftspresse und bei Steuerexperten, als auch bei der Opposition zur öffentlichen Diskussionen über die Anwendbarkeit und der Verfassungsmäßigkeit des Gesetzestextes geführt. Die CDU/CSU Bundestagsfraktion und die Fraktion der FDP. beantragten im Finanzausschuss zum Steuerbereinigungsgesetz 1999 die ersatzlose Streichung des § 2b. In einem Gutachten ist der Prargraf, unter Berücksichtigung der Gebundenheit des Gesetzgebers an die verfassungsmäßige Ordn


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Product Details
  • ISBN-13: 9783838643540
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838643542
  • Publisher Date: 29 Jul 2001
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 145 gr


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