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steuerliche Behandlung von Vermächtnissen

steuerliche Behandlung von Vermächtnissen

          
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About the Book

Die Diskrepanz zwischen Steuerwerten und den entsprechenden Verkehrswerten führt in der Erbschaft- und Schenkungsteuer immer wieder zu Problemen. Unabhängig von der generellen Frage der Verfassungsmäßigkeit der geltenden Bewertungsregeln stellt der BFH nun die Bewertung einseitiger Sachleistungsansprüche in Frage. Es ist nicht mehr sicher, ob durch Sachvermächtnis begründete, einseitige Ansprüche auch weiterhin mit dem Steuerwert zu bewerten sind oder ob in Zukunft der meist höhere gemeine Wert, also der Verkehrswert des vermachten Gegenstandes den Anspruchswert repräsentieren soll. Im Hinblick auf die erheblichen Wertunterschiede, die sich aus den einzelnen steuerlichen Bewertungsregeln ergeben, scheint der BFH mit seiner neueren Rechtsprechung tendenziell auf einen Verkehrswertansatz bei möglichst vielen Sachverhalten hinwirken zu wollen. Dies führt jedoch im Fall von Sachvermächtnissen zu einer ungleichen Behandlung eines wirtschaftlich gleichen Ergebnisses. Es bedarf daher einer eingehenden Untersuchung, ob eine Bewertung mit Verkehrswerten hier gerechtfertigt sein kann.


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Product Details
  • ISBN-13: 9783937686790
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 159 gr
  • ISBN-10: 3937686797
  • Publisher Date: 19 Dec 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm


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steuerliche Behandlung von Vermächtnissen
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