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Cum-Ex-Geschäfte. Ökonomische Auswirkungen und die Frage nach der Rechtmäßigkeit

Cum-Ex-Geschäfte. Ökonomische Auswirkungen und die Frage nach der Rechtmäßigkeit

          
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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Wirtschaftspolitik, Note: 1,3, Gottfried Wilhelm Leibniz Universität Hannover (Institut für Betriebswirtschaftliche Steuerlehre), Sprache: Deutsch, Abstract: Diese Arbeit konzentriert sich auf die Cum-Ex-Geschäfte mit Leerverkäufen, da die Rechtmäßigkeit dieser bis heute noch in der Literatur diskutiert wird und bisher noch kein Grundsatzurteil des Bundesfinanzhofs vorliegt. Da eine Negierung der Legalität dem Staat die Möglichkeit gäbe, zumindest einen Teil der erlittenen Verluste zurückzufordern, befasst sich die Arbeit im steuerrechtlichen Kontext nur mit der Diskussion der Legalität. Cum-Ex-Geschäfte zeichnen sich jedoch nicht nur durch ihre umstrittene Rechtmäßigkeit aus, sondern auch durch ihre ökonomischen Auswirkungen. Im Bereich der ökonomischen Auswirkungen fokussiert sich diese Arbeit auf die Steuerausfälle des Staates und die Auswirkungen auf die Handelsvolumina deutscher Aktien um den Dividendenstichtag, um das Ausmaß der Effekte der Cum-Ex-Geschäfte auf die deutsche Wirtschaft zu untersuchen. Entsprechend verfolgt diese Arbeit das Ziel, zwei Fragen zu beantworten. 1. Waren die Cum-Ex-Geschäfte mit Leerverkäufen rechtmäßig? 2. Welche Auswirkungen hatten die Geschäfte auf die Steuereinahmen des Fiskus und die Handelsbewegung an der Börse? Der deutsche Staat verliert Schätzungen zufolge jährlich 100 Milliarden Euro durch Steuerhinterziehung. Im Fokus stehen dabei unter anderem die sogenannten Cum-Ex-Geschäfte mit Leerverkäufen. Bei den Cum-Ex-Geschäften handelte es sich um eine Art des Dividendenstrippings, bei der durch Aktiengeschäfte um den Dividendenstichtag zwei Kapitalertragssteuerbescheinigungen erzeugt wurden, obwohl die Steuer nur einmal abgeführt wurde. Das bedeutet, dass die an den Cum-Ex-Geschäften Beteiligten ihre Gewinne ausschließlich durch Steuerausfälle des Staates generierten. Die Geschäfte wurden bereits 1990 erstmals gerichtlich untersucht und spätestens seit 2002 wurde auch der Ge


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Product Details
  • ISBN-13: 9783346042729
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346042723
  • Publisher Date: 26 Sep 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 63 gr


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