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Insolvenzverfahren unter Berücksichtigung der Ertragssteuern und der Umsatzsteuer

Insolvenzverfahren unter Berücksichtigung der Ertragssteuern und der Umsatzsteuer

          
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About the Book

Inhaltsangabe: Einleitung: Die Zahl der Insolvenzen Zahl der Insolvenzen in Deutschland steigt seit 1999 stetig an. Dies hat gravierende Auswirkungen auf die in den insolventen Unternehmen beschäftigten Personen, sowie auf die Volkswirtschaft insgesamt, da auch Kunden und Lieferanten der Insolvenzschuldner in Mitleidenschaft gezogen werden. Ursachen der Insolvenzen gibt es verschiedene: - Managementfehler. - Absatz, Auftragslage, Konkurrenz. - Finanzierung. - Auswirkungen fremder Schwierigkeiten. - sonstige Insolvenzgründe. Für den Insolvenzverwalter ergeben sich einige Probleme und Gefahrenfelder im Bezug auf die Steuern des Schuldners, bzw. die Steuern dessen Unternehmens. Diese Gefahren resultieren daraus, dass im Insolvenzverfahren das Steuer- und das Insolvenzrecht parallel anzuwenden sind und sich diese nicht immer decken. Die ohnehin bestehende Komplexität des Steuerrechts wird insbesondere durch die insolvenz- und steuerrechtlichen Veranlagungszeiträume weiter verschärft. Grundzüge des Steuerrechts sind für Insolvenzverwalter, Grundzüge des Insolvenzrechts für Insolvenzverwalter, auch und gerade aus Haftungsgründen, daher unverzichtbar. Die von Rechtsanwalt Bernd M. Behnke betreute Diplomarbeit besteht aus einem insolvenzrechtlichen und einem steuerrechtlichen Teil. Gang der Untersuchung: Die nachfolgende Arbeit soll zuerst eine Übersicht über das Insolvenzverfahren geben und anschließend die wichtigsten Ertragsteuern (die Einkommensteuer, die Körperschaftsteuer und die Gewerbesteuer) sowie die Umsatzsteuer im Insolvenzverfahren näher darstellen. Das Insolvenzplanverfahren und die Verbraucherinsolvenz sollen hierbei nicht berücksichtigt werden. Der insolvenzrechtliche Teil soll zunächst kurz die auf der angespannten wirtschaftlichen Lage basierende Zunahme der Unternehmensinsolvenzen in Deutschland eingehen. Danach folgen die Darlegung der Insolvenzgründe, des Ablaufs eines typischen Insolvenzverfahrens und der Stellung des Insolvenzverwalters i


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Product Details
  • ISBN-13: 9783838691404
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838691407
  • Publisher Date: 01 Dec 2005
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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