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Darstellung der Grundzüge des Umwandlungssteuerrechts anhand von Musterfällen

Darstellung der Grundzüge des Umwandlungssteuerrechts anhand von Musterfällen

          
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About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich Jura - Steuerrecht, Note: 1,0, Hochschule Aschaffenburg, Veranstaltung: Workshop Steuerrecht, Sprache: Deutsch, Abstract: Umwandlungen als Gegenstand von Umstrukturierungen gehören mittlerweile zum Alltag vieler Unternehmen. Grundsätzlich lässt sich diese Entwicklung positiv beurteilen, da sie die Anpassungsfähigkeit an veränderte Rahmenbedingungen - gleich welcher Natur - wiederspiegelt. Den juristischen Lücken im Umwandlungsrecht folgte der deutsche Gesetzgeber durch die Umsetzung vorangegangener europarechtlicher Entwicklungen. Das "neue" Umwandlungssteuergesetz 2006 (UmwStG), welches durch das SEStEG geändert wurde und positivrechtlich die Voraussetzungen für EU-/EWR-grenzüberschreitende Verschmelzungen schaffte, was im Hinblick auf das EuGH-Urteil in der Rechtssache Sevic längst überfällig war, brachte umfangreiche und systematische Neuregelungen. Diese Europäisierung des UmwStG lässt sich durchaus begrüßen, verhindert sie doch ein durch steuerliche Folgen ausgelöstes Ausbremsen betriebswirtschaftlich wünschenswerter und handelsrechtlich möglicher Umstrukturierungen, was ohne die besonderen Regelungen des UmwStG sicherlich eintreten würde. Die Anwendung des "neuen" Rechts führt jedoch in der Praxis häufig zu Fragen, da das von der Finanzverwaltung angekündigte BMF-Schreiben bis dato nicht veröffentlicht wurde und nunmehr frühestens im Frühjahr 2011 vorliegen soll. Die vorliegende Arbeit beschäftigt sich mit der grundlegenden Systematik des UmwStG i.d.F. des SEStEG und soll einen Überblick über die wichtigsten steuerlichen Regelungsaspekte verschaffen. Der Aufbau orientiert sich hierbei an der Struktur des Gesetzes, um eine schnelle und fallspezifische Orientierung zu ermöglichen. Gegenstand der Arbeit sind die steuerlichen Grundlagen unternehmerischer Umwandlungen, auf Spezialprobleme und Einzelfälle wird hingegen nicht eingegangen. Im Einzelnen befassen sich die jeweiligen Kapitel mit den steuerlichen Folgen


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Product Details
  • ISBN-13: 9783640845002
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640845005
  • Publisher Date: 01 Mar 2011
  • Height: 210 mm
  • No of Pages: 74
  • Series Title: German
  • Weight: 109 gr


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Darstellung der Grundzüge des Umwandlungssteuerrechts anhand von Musterfällen
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