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Unentgeltliche Vorteilsgewährungen im Konzern: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt

Unentgeltliche Vorteilsgewährungen im Konzern: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt

          
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About the Book

Masterarbeit aus dem Jahr 2019 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule Aalen, Sprache: Deutsch, Abstract: Die Masterarbeit zeigt zunächst am Sachverhalt des EuGH-Urteils "Hornbach-Baumarkt" die Tatbestandsmerkmale und die Rechtsfolgen des § 1 AStG auf und analysiert kritisch, basierend auf dem Anwendungsbereich der Vorschrift, die europarechtliche Prüfung des EuGH. Unter Beachtung dieser Prüfung wird fortgehend die bisherige Sichtweise zu wirtschaftlichen Gründen im Rahmen des Fremdvergleichsgrundsatzes und die aus dem EuGH-Urteil "Hornbach-Baumarkt" resultierenden Auslegungsmöglichkeiten, sowie in diesem Zusammenhang gegebenen Praxisauswirkungen erörtert. Daraus abgeleitet, erfolgt eine kritische Auseinandersetzung mit dem BMF-Schreiben vom 06.12.2018 sowie den möglichen Handlungsalternativen des Gesetzgebers. Mit einer abschließenden thesenförmigen Zusammenfassung und einem Ausblick zur weitergehenden Entwicklung schließt die Arbeit. Ziel der Thesis ist es, vor dem Hintergrund der europarechtlichen Prüfung, herauszuarbeiten, aus welchen Gründen der EuGH wirtschaftliche Gründe aus der Gesellschafterstellung und ein daraus resultierendes Abweichen vom Fremdvergleichsgrundsatz legitimiert. Fortführend soll dargestellt werden, inwieweit der EuGH die Einkünftekorrekturvorschrift des § 1 AStG und damit den ihr innewohnenden Fremdvergleichsgrundsatz eingeschränkt hat. Abschließend zeigen die Ausführungen die Reaktionsmöglichkeiten des Gesetzgebers sowie die bereits gezeigte Reaktion der Verwaltung und nehmen eine Bewertung vor. Insbesondere im Ausblick möchte der Autor noch die, auch anhand der Rechtsprechung des EuGH, erkennbaren Spannungsverhältnise zwischen dem ureigenen Interesse von Staaten in der Wahrung ihres Besteuerungssubstrates, den Vereinbarungen auf Ebene der OECD und der Rechtsprechung des EuGH hinweisen.


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Product Details
  • ISBN-13: 9783668971967
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 104
  • Spine Width: 6 mm
  • Weight: 145 gr
  • ISBN-10: 366897196X
  • Publisher Date: 23 Jun 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt
  • Width: 148 mm


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Unentgeltliche Vorteilsgewährungen im Konzern: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt
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Unentgeltliche Vorteilsgewährungen im Konzern: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt
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Unentgeltliche Vorteilsgewährungen im Konzern: Einschränkungen des Anwendungsbereichs des § 1 AStG aufgrund des EuGH-Urteils Hornbach-Baumarkt

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