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Der Gestaltungsmissbrauch I.S. Des 42 Ao Im Rahmen Von Vermietungseinkunften

Der Gestaltungsmissbrauch I.S. Des 42 Ao Im Rahmen Von Vermietungseinkunften

          
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About the Book

Die vorliegende Arbeit befasst sich mit dem in 42 AO normierten Gestaltungsmissbrauch im Zusammenhang mit Vermietungseinkunften. Dargestellt werden zunachst die Steuerumgehung und die Determinanten ihrer Verhinderung, insbesondere die Auslegung und die steuerverscharfende Luckenfullung. Untersucht wird weiterhin 42 AO. Insoweit werden zum einen die als "Innen-" und "Aussentheorie" gelaufigen Sichtweisen zur methodischen Einordnung der Norm naher erlautert, zum anderen wird zu den verschiedenen Ansichten und dem Tatbestand der sog. Missbrauchsnorm Stellung genommen. Schliesslich werden einzelne missbrauchsverdachtige Vermietungsgestaltungen beschrieben und auf der Grundlage der zu 42 AO entwickelten Sichtweise bewertet.


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Product Details
  • ISBN-13: 9783832521462
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 145 mm
  • ISBN-10: 3832521461
  • Publisher Date: 28 Feb 2009
  • Height: 210 mm
  • No of Pages: 210
  • Series Title: German
  • Weight: 700 gr


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