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Verrechnungsbeschränkte Verluste Im Ertragsteuerrecht: Materiellrechtliche Grundlagen Und Systematische Gestaltungssuche

Verrechnungsbeschränkte Verluste Im Ertragsteuerrecht: Materiellrechtliche Grundlagen Und Systematische Gestaltungssuche

          
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About the Book

In den letzten zehn Jahren sind die Verlust(verrechnungs-)regelungen des Ertrag- steuerrechts vor all em durch zahlreiche, oft unabgestimmte gesetzgeberische Eingriffe immer weiter ausgeufert. Die Einzel-und Feinheiten sind kaum noch zu ubersehen; der Oberblick geht verloren. Das von Dr. Michael Kroner vorgelegte Buch schlieBt also eine fuhlbare Lucke. Von dieser SchlieBung profitieren Praxis und Wissenschaft gleicher- maBen. Fur die anspruchsvolle Steuerberatungspraxis stellt die Arbeit in erster Linie einen "Fuhrer" durch die Regelungen des Verlustabzugs und der Verlustverrechnungsbe- schrankungen sowie eine Hilfe fur entsprechende, durch diese Regelungen veranlaBte Gestaltungen dar. Der Verfasser verarbeitet namlich mit aller Grundlichkeit die ge- samte einschlagige Literatur und Judikatur: etwa 700 Literaturquellen und mehr als 100 Gerichtsurteile. Ais "Leckerbissen" fUr den Praktiker sind wohl insbesondere die Untersuchungen der diffizilen Ehegattenfalle (Seite 171 bis 182), der Konkurrenzen im Zusammenhang mit § 2a EStG (Seite 225 bis 237) und die musterhafte Analyse des § 15a EStG (Seite 245 bis 339) zu nennen; die zahlreichen konkreten Beispiele im dritten Kapitel der Arbeit sollen daruber aber nicht vergessen werden. Die Betriebswirtschaftliche Steuerlehre und die Steuerrechtswissenschaft aber haben noch einen zusatzlichen Gewinn. Das Buch beginnt namlich damit, einen wei Ben Fleck in der Forschungslandschaft mit Inhalt zu erfullen, der mit dem Schlagwort "Systemati- sierung der Alternativengenerierung" bezeichnet werden kann. Der theoretische Ansatz ist im ersten Teil des dritten Kapitels enthalten, die Anwendung auf das konkrete Problem der Gestaltungen bei ertragsteuerlichen Verlustverrechnungsbeschrankun- gen erfolgt im zweiten Teil.


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Product Details
  • ISBN-13: 9783409150903
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1986 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 28 mm
  • Weight: 856 gr
  • ISBN-10: 3409150900
  • Publisher Date: 01 Jan 1986
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 517
  • Series Title: Schriftenreihe Besteuerung Der Unternehmung
  • Sub Title: Materiellrechtliche Grundlagen Und Systematische Gestaltungssuche
  • Width: 170 mm


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Verrechnungsbeschränkte Verluste Im Ertragsteuerrecht: Materiellrechtliche Grundlagen Und Systematische Gestaltungssuche
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Verrechnungsbeschränkte Verluste Im Ertragsteuerrecht: Materiellrechtliche Grundlagen Und Systematische Gestaltungssuche
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