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Rechtssystematische Grundlagen sogenannter Cum-Cum und Cum-Ex-Geschäfte

Rechtssystematische Grundlagen sogenannter Cum-Cum und Cum-Ex-Geschäfte

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 9 Punkte, 2,0, Sprache: Deutsch, Abstract: Cum-Ex und Cum-Cum-Geschäfte sind Aktientransaktionen rund um den Dividendenstichtag. Die Beteiligten in derartigen Geschäften bezweckten steuerliche Vorteile durch die Ersparnis beziehungsweise durch die mehrfache Erstattung der Kapitalertragsteuer zu erlangen. Von 2001 bis 2016 wurde der deutsche Staat mit diesen Geschäften um Milliardensummen betrogen. Der Steuerschaden durch das klassische Cum- Ex-Geschäft beträgt mindestens 10 Milliarden Euro und der Schaden der Cum-Cum-Geschäfte um weitere 20 Milliarden Euro. Da es bei den Geschäften zu einer mehrfachen Anrechnung bzw. Erstattung oder Ersparnis der Kapitalertragssteuer kam, ist Kernstreitpunkt die Möglichkeit der Anrechnung der Kapitalertragssteuer auf die Einkommenssteuer und somit die Voraussetzungen des § 36 Abs. 2 S. 2 EStG. Die wichtigste Voraussetzung für die Anrechnung der erhobenen Steuer ist, dass demjenigen der die Steueranrechnung begehrt der Steuerabzug auf die Einkünfte nach § 20 Abs. 1 Nr. 1 EStG zuzurechnen ist, also mithin die maßgebliche Position des wirtschaftlichen Eigentums im Steuerrecht. Diese Arbeit wird sich nur auf die steuerrechtlichen Aspekte dieser Geschäfte beziehen. Die steuerstrafrechtlichen Aspekte bleiben aus. Zudem werden die beiden Geschäfte aufgrund ihrer unterschiedlichen Ausgestaltung und Anreize getrennt behandelt. Weiterhin wird sich die Arbeit im Hinblick auf die Anrechnung der Kapitalertragssteuer nach § 36 Abs. 2 Nr. 2 S. 1 EStG nur auf die erste Voraussetzung dieser Norm konzentrieren. Ein erstes Anliegen der Arbeit ist die Darstellung der Funktionsweise und die Genese der Rechtslage dieser Geschäfte. Dabei wird sich diese Arbeit im Bezug auf die Cum-Ex-Geschäfte nur auf die relevanten Leerverkäufe und im Hinblick auf die Cum-Cum-Geschäfte aus- schließlich auf die Wertpapierleihe k


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Product Details
  • ISBN-13: 9783346564948
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 44
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346564940
  • Publisher Date: 15 Dec 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 68 gr


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