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Die einkommensteuerrechtliche Behandlung des Schadensersatzes nach Buergerlichem Recht: Unter Beruecksichtigung Der Schadensrechtlichen Vor- Und Nachteilsbetrachtung

Die einkommensteuerrechtliche Behandlung des Schadensersatzes nach Buergerlichem Recht: Unter Beruecksichtigung Der Schadensrechtlichen Vor- Und Nachteilsbetrachtung

          
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About the Book

Schadensersatz nach Bürgerlichem Recht und Einkommensteuerrecht berühren sich in vielfacher Hinsicht. Von Interesse ist dabei insbesondere, wie die wesentliche Aufgabe des Schadensersatzes einerseits und des Einkommensteuerrechts andererseits in Einklang gebracht werden können. Diese Arbeit will die Berührungs- und möglichen Konfliktpunkte aufzeigen und Lösungsmöglichkeiten anbieten. Im ersten Kapitel wird das Verhältnis von Zivil- und Steuerrecht erörtert, um die Grundlage für die nachfolgenden Kapitel zu schaffen. Das zweite Kapitel untersucht die einkommensteuerrechtliche Behandlung des Schadensersatzes auf Seiten des Geschädigten, will also die Frage nach der Steuerbarkeit des Schadensersatzes beantworten. Das dritte Kapitel befaßt sich demgegenüber mit der Behandlung des Schadensersatzes beim Schädiger und der Frage möglicher Steuerminderungen. Das vierte Kapitel befaßt sich mit der zivilrechtlichen Frage der Berücksichtigung steuerrechtlicher Vor- und Nachteile bei der Berechnung der Schadenshöhe.


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Product Details
  • ISBN-13: 9783631322635
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Unter Beruecksichtigung Der Schadensrechtlichen Vor- Und Nachteilsbetrachtung
  • Width: 148 mm
  • ISBN-10: 3631322631
  • Publisher Date: 01 Dec 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 256
  • Series Title: European University Studies. Series II, Law
  • Weight: 340 gr


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Die einkommensteuerrechtliche Behandlung des Schadensersatzes nach Buergerlichem Recht: Unter Beruecksichtigung Der Schadensrechtlichen Vor- Und Nachteilsbetrachtung
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften -
Die einkommensteuerrechtliche Behandlung des Schadensersatzes nach Buergerlichem Recht: Unter Beruecksichtigung Der Schadensrechtlichen Vor- Und Nachteilsbetrachtung
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