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Gesellschafterfremdfinanzierung: Folgen aus dem EuGH-Urteil vom 12.12.2002 zu § 8a KStG

Gesellschafterfremdfinanzierung: Folgen aus dem EuGH-Urteil vom 12.12.2002 zu § 8a KStG

          
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About the Book

Inhaltsangabe: Einleitung: Die vorliegende Ausarbeitung beschäftigt sich mit der seit geraumer Zeit virulenten Neufassung des § 8a KStG zur Gesellschafterfremdfinanzierung. Das Ziel der Arbeit ist darin zu sehen, einen Überblick über den § 8a KStG seit der Entstehung der Norm zu erhalten und die Problembereiche der durch Gesetz vom 22.12.2003 geänderten Vorschrift im Kontext zu den wirtschaftlichen Rahmenbedingungen darzustellen. Da es bis zur endgültigen Verabschiedung der Änderungen im Gesetzgebungsverfahren unklar war, in welcher Form die Vorschrift Bestand haben wird, war der Arbeitsumfang bezüglich der einzuarbeitenden Inhalte bis dato schwer einzuschätzen. An Aktualität ist dieser Themenbereich dafür kaum zu übertreffen. Um ein gewisses Grundverständnis zu erhalten, wird im ersten Teil der Ausarbeitung sowohl auf die Wirkungsweise als auch auf die Geschichte des § 8a KStG eingegangen. Der Schwerpunkt der Ausarbeitung liegt naheliegender Weise auf der Darstellung sowie den Auswirkungen der Neuregelung insbesondere bei rein inländischen Konzerngestaltungen und zeigt gesetzgeberische Unschärfen und Mängel auf. Daneben sollen aber auch verbliebene Gestaltungsmöglichkeiten aufgezeigt werden. Flankierend dazu wird die Ausdehnung des personellen Anwendungsbereichs der Vorschrift hinsichtlich europarechtlicher Fragen kritisch untersucht. Ein Blick über den nationalen Tellerrand zeigt des weiteren die Notwendigkeit einer harmonisierten und steuersystematisch zu vertretenden Neuregelung auf. Trotz des Umfangs von insgesamt über 60 Seiten wird die Ausarbeitung dem Thema der Gesellschafterfremdfinanzierung nicht vollumfänglich gerecht, verschiedene Problembereiche konnten aufgrund der Restriktionen bezüglich der Seitenzahl nicht oder nicht in adäquatem Umfang angesprochen werden. Anteilseigner haben zivilrechtlich gesehen Entscheidungsfreiheit hinsichtlich der Finanzierungsstruktur ihrer Gesellschaft, solange die Kapitalerhaltungs- bzw. Kapitalausstattungsregeln beach


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Product Details
  • ISBN-13: 9783838678733
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 140 gr
  • ISBN-10: 3838678737
  • Publisher Date: 01 Apr 2004
  • Height: 210 mm
  • No of Pages: 98
  • Series Title: German
  • Sub Title: Folgen aus dem EuGH-Urteil vom 12.12.2002 zu § 8a KStG
  • Width: 148 mm


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Gesellschafterfremdfinanzierung: Folgen aus dem EuGH-Urteil vom 12.12.2002 zu § 8a KStG
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Gesellschafterfremdfinanzierung: Folgen aus dem EuGH-Urteil vom 12.12.2002 zu § 8a KStG
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