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Kritische Würdigung des BFH-Urteils vom 10.11.2016 (VI R 7/16) zu Aufwendungen eines Arbeitnehmers für die Feier seines Geburtstags

Kritische Würdigung des BFH-Urteils vom 10.11.2016 (VI R 7/16) zu Aufwendungen eines Arbeitnehmers für die Feier seines Geburtstags

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Werbungskosten stellen ein Gebiet des Steuerrechts dar, bei dem es häufig zu Differenzen zwischen dem Finanzamt und dem Steuerpflichtigen kommt. Da Werbungskosten einen Steuerersparniseffekt bei der Einkommensteuererklärung für Arbeitnehmer bewirken, gilt es die unterschiedlichen Arten von Aufwendungen zu differenzieren und zu beachten. Durch die Tatsache, dass die gesetzlichen Regelungen nicht klar genug definiert sind und in der Hinsicht Interpretationsspielraum bleibt, entstehen Meinungsverschiedenheiten, die oft zu Gerichtsprozessen führen. Im vorliegenden Urteil hatte der Bundesfinanzhof zu entscheiden, ob die Aufwendungen einer Geburtstagsfeier als Werbungskosten betrachtet werden können. Zentrale Zielsetzung der Arbeit ist es das Urteil kritisch zu würdigen. Um eine theoretische Basis zu schaffen, wird zunächst der Begriff Werbungskosten definiert, um anschließend den Sachverhalt und das Urteil des Finanzgerichts, sowie des Revisionsverfahrens beim BFH näher zu erläutern. Des Weiteren werden ähnliche Urteile zum Vergleich herangezogen, um schlussendlich die Besonderheiten aufzuzeigen, die dabei entstehen, wenn Aufwendungen für eine Geburtstagsfeier als Werbungskosten beachtet werden sollen und zuletzt die Frage: Unter welchen Voraussetzungen werden Aufwendungen für die Feier eines Geburtstages als Werbungskosten anerkannt? beantworten zu können. Rechtstand dieser Arbeit ist der 09.03.2018.


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Product Details
  • ISBN-13: 9783668777972
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 24
  • Spine Width: 1 mm
  • Width: 140 mm
  • ISBN-10: 3668777977
  • Publisher Date: 14 Sep 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 41 gr


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Kritische Würdigung des BFH-Urteils vom 10.11.2016 (VI R 7/16) zu Aufwendungen eines Arbeitnehmers für die Feier seines Geburtstags
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Kritische Würdigung des BFH-Urteils vom 10.11.2016 (VI R 7/16) zu Aufwendungen eines Arbeitnehmers für die Feier seines Geburtstags
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