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Steuerrecht. Gestaltungsmissbrauch, Anwendungsbereiche und -probleme des § 42 AO

Steuerrecht. Gestaltungsmissbrauch, Anwendungsbereiche und -probleme des § 42 AO

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich Jura - Steuerrecht, Note: 2.0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: In meiner Seminararbeit werde ich mich mit den Anwendungsbereichen und Anwendungsproblemen des § 42 der Abgabenordnung (AO) befassen. Der Gestaltungsmissbrauch ist in der Abgabenordnung normiert. "Die AO ist das Steuergrundgesetz oder Mantelgesetz des Steuerrechts." Demzufolge kann § 42 AO grundsätzlich alle Steuerarten betreffen. Die Steuerumgehung gilt als zunehmendes Phänomen in der Steuergestaltung. Steuerpflichtige Personen sind grundsätzlich dazu berechtigt, sich so zu verhalten, dass die steuerlichen Ausgaben auf ein Minimum begrenzt werden. Durch wirtschaftlich überlegtes Verhalten können Tatbestände, welche zu einer Besteuerung führen, vermieden werden. Steuern sind gem. § 3 Absatz 1 AO "Geldleistungen, die nicht eine Gegenleistung für eine besondere Leistung darstellen und von einem öffentlich-rechtlichen Gemeinwesen zur Erzielung von Einnahmen allen auferlegt werden". Demnach entsteht gem. § 38 AO ein Anspruch aus dem Steuerverhältnis, "sobald der Tatbestand verwirklicht ist, an den das Gesetz die Leistungspflicht knüpft". Dieser Grundsatz verleitet den Steuerpflichtigen dazu, seinen Lebenssachverhalt so zu gestalten, dass zumindest ein Tatbestandsmerkmal nicht erfüllt ist und der Steueranspruch somit nicht entsteht. Im Falle von Gestaltungsmissbrauch setzt § 42 AO der Gestaltungsfreiheit Grenzen. Fraglich ist, ab wann ein Missbrauch von rechtlichen Gestaltungsmöglichkeiten zustande kommt. Es entsteht ein schmaler Grat zwischen Steuervermeidung, Steuerumgehung und Steuerhinterziehung. Durch das Jahressteuergesetz aus dem Jahre 2008 vom 20.12.2007 wurde § 42 AO neu geregelt. Fragwürdig bleibt, in wie weit diese Vorschrift im Kampf gegen die Steuerumgehung ankommt. Der Begriff "Missbrauch von rechtlichen Gestaltungsmöglichkeiten", im Sinne des § 42 AO,


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Product Details
  • ISBN-13: 9783668645363
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668645361
  • Publisher Date: 27 Feb 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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