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Befreiungstatbestände der §§ 13a, 13b ErbStG: Ein Fall für das BVerfG?

Befreiungstatbestände der §§ 13a, 13b ErbStG: Ein Fall für das BVerfG?

          
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About the Book

Das ErbStG steht seit langer Zeit auf dem verfassungsrechtlichen Prüfstand. Bereits zweimal hat das BVerfG (1995 und 2006) die Unvereinbarkeit des ErbStG mit dem Grundgesetz festgestellt. Auf die letzte Entscheidung hat der Gesetzgeber durch eine Reform des Gesetzes im Jahre 2008 reagiert und weitreichende Befreiungsmöglichkeiten für Unternehmensvermögen geschaffen, die im Zuge des Wachstumsbeschleunigungsgesetzes 2009 noch ausgeweitet wurden. Insbesondere an diese Regelungen knüpfen neuerliche Zweifel an der Vereinbarkeit des ErbStG mit dem Grundgesetz an, denn eine Verletzung des allgemeinen Gleichheitssatzes (Art. 3 Abs. 1 GG) scheint auf der Hand zu liegen. Diese Zweifel bestätigt auch der II. Senat des BFH, der das ErbStG im Rahmen einer konkreten Normenkontrolle nun dem BFH vorlegte. Die vorliegende Untersuchung widmet sich den verschiedenen Gestaltungsmöglichkeiten, mit welchen nach bisheriger Rechtslage ein erbschaftssteuerneutraler Übergang von Vermögen, gleich welcher Art und Zusammensetzung, erreicht werden konnte und geht der Frage nach, ob diese Gestaltbarkeit zur Verfassungswidrigkeit des ErbStG führt.
About the Author: Florian Oppel studierte nach Abitur und Wehrdienst Rechtswissenschaften an der Universität Bonn mit dem Schwerpunkt "Unternehmen, Kapitalmarkt und Steuern". Nach der 1. juristischen Staatsprüfung, die er mit Prädikat abschloss, absolvierte er unter den drei Jahrgangsbesten den Masterstudiengang Wirtschaftsrecht mit dem Studienschwerpunkt "Steuern und Bilanzen" an der Universität zu Köln. Zudem verfolgt er ein steuerrechtliches Promotionsvorhaben und ist Autor von steuer- und stiftungssteuerrechtlichen Veröffentlichungen in einschlägigen Fachzeitschriften. Sein besonderes Interesse gilt der steuerlichen Behandlung von Vermögens- und Unternehmensnachfolgen.


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Product Details
  • ISBN-13: 9783955490928
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Sub Title: Ein Fall für das BVerfG?
  • Width: 148 mm
  • ISBN-10: 3955490920
  • Publisher Date: 25 Feb 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 86 gr


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Befreiungstatbestände der §§ 13a, 13b ErbStG: Ein Fall für das BVerfG?
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