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Verfassungsmäßigkeit der Regelungen der Erbschaftsteuerreform

Verfassungsmäßigkeit der Regelungen der Erbschaftsteuerreform

          
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About the Book

Projektarbeit aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, Note: 1,0, Sprache: Deutsch, Abstract: Am 27. September 2012 hatte der BFH im Rahmen eines zu verhandelnden Falles dem BVerfG grundsätzliche Fragen bezüglich der Unternehmensbesteuerung im ErbStG vorgelegt Am 17. Dezember 2014 erklärte das BVerfG die §§ 13a und 13b i. V. m. § 19 ErbStG a. F. dann für z. T. verfassungswidrig, weil sie gegen den Gleichheitssatz aus Art. 3 GG verstoßen. Für eine notwendige Korrektur gab das BVerfG der Bundesregierung bis zum 30. Juni 2016 Zeit. Dieser Termin ist verstrichen, ohne dass der Gesetzgeber eine Reform verkünden konnte. Erst mit Hilfe des Vermittlungsausschusses konnte am 22. September eine Einigung zwischen Bundestag und Bundesrat erzielt werden. Nachdem Mitte Oktober beide Gremien offiziell ihre Zustimmung gegeben hatten, war die ErbSt- Reform 2016 schließlich beschlossen. Aufgabe der Legislative war es hierbei die Überprivilegierung von Erwerbern betrieblichen Vermögens zu beseitigen. Zwar ist deren Besserstellung gegenüber Erwerbern anderer Vermögensarten prinzipiell nicht zu beanstanden, jedoch ließ die Ausgestaltung der einzelnen Gesetzesnormen unverhältnismäßig hohe Lastenunterschiede zu, welche nicht ausreichend gerechtfertigt werden konnten. Bei der Reform wollte die Gesetzgebung minimalinvasiv vorgehen. D. h. es sollten lediglich diejenigen Punkte, welche das BVerfG kritisiert hatte, so abgeändert werden, dass sie einer erneuten Prüfung standhalten könnten, das Grundgerüst der §§ 13a und 13b ErbStG sollte dabei beibehalten werden. Ob es dem Gesetzgeber gelungen ist, anhand des BVerfG-Urteils ein nun verfassungsmäßiges ErbStG zu entwickeln, das Unternehmensnachfolger nicht übermäßig verschont, soll hier untersucht werden. Zu Regelungen, welche auch weiterhin den Anforderungen des BVerfG nicht standhalten würden, werden entsprechende Korrekturmaßnahmen vorgeschlagen.


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Product Details
  • ISBN-13: 9783668393905
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3668393907
  • Publisher Date: 15 Feb 2017
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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