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bilanzielle Behandlung von Spielerwerten im Fußball. Divergierende Aktivierungskonzeptionen von Handels- und Steuerbilanz

bilanzielle Behandlung von Spielerwerten im Fußball. Divergierende Aktivierungskonzeptionen von Handels- und Steuerbilanz

          
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About the Book

Bachelorarbeit aus dem Jahr 2015 im Fachbereich Jura - Steuerrecht, Note: 15, Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg; ehem. Fachhochschule Ludwigsburg, Veranstaltung: Steuer- und Wirtschaftsrecht, Sprache: Deutsch, Abstract: Die Arbeit setzt sich mit der bilanziellen Behandlung von Spielerwerten im Fußball auseinander. Bis Anfang der achtziger Jahre war die bilanzielle Behandlung solcher Transferentschädigungen im Bereich des Lizenzfußballs in Verwaltungspraxis und Schrifttum noch weitestgehend unumstritten. Nach einem Erlass des Finanzministers von Nordrhein-Westfalen vom 26.07.1974 S. 2170 - 50-V B 1 handelte es sich bei den Ablöseentschädigungen einkommensteuerlich um "Anschaffungskosten eines abnutzbaren immateriellen Wirtschaftsguts des Anlagevermögens". Verfassungsrechtliche Bedenken gegen die Transferpraxis als solche und Änderungen des Lizenzspielerstatuts (LSpSt) durch den Deutschen Fußball-Bund führten in der Folgezeit zur vermehrten Kritik an der bisherigen Bilanzierungspraxis. Ein gewichtiger Grund zur Abänderung des LSpSt war der Wegfall der bisher zwingend erforderlichen Freigabe des alten Vereins zur Neuerteilung der Spielererlaubnis. Diese Änderung war notwendig geworden, nachdem das Landesarbeitsgericht Berlin am21.06.1979 die bisherige Praxis für unvereinbar mit Art. 12 GG erklärt hatte. Zwar äußerte der Bundesfinanzhof(BFH) in einem Verfahren wegen Aussetzung der Vollziehung zunächst ernstliche Zweifel an der Rechtmäßigkeit der genannten Verwaltungsauffassung. In der Hauptsachentscheidung, die einen jahrelangen Rechtsstreit zwischen einem Bundesligaverein und dem Finanzamt beendet hatte, bestätigte der I. Senat des Bundesfinanzhofs im Wesentlichen die bisherige Verwaltungspraxis. In seinem Urteil vom 26.08.1992 entschied der BFH, dass die Spielerlaubnis, die der Deutsche-Fußball-Bund (DFB) einem Verein nach Abschluss eines Arbeitsvertrages mit einem Fußballspieler erteilt, ein immaterielles Wirtschaftsgut sei. Der BFH


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Product Details
  • ISBN-13: 9783346768360
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346768368
  • Publisher Date: 21 Nov 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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