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Wertpapierleihe - Rechts- und Verfassungsfragen der Unternehmenssteuerreform 2008

Wertpapierleihe - Rechts- und Verfassungsfragen der Unternehmenssteuerreform 2008

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Steuerrecht, Note: 11, Westfälische Wilhelms-Universität Münster (Institut für Steuerrecht), Veranstaltung: Seminar im Steuerrecht, Sprache: Deutsch, Abstract: Die Einführung des § 8b X KStG ist vor dem Hintergrund der Unternehmenssteuerreform 2008 zu betrachten. Der Gesetzgeber hatte in der Wertpapierleihe ein Steuerschlupfloch erkannt, dass er schließen wollte. Zentrale Norm dafür ist der neue Absatz 10 des § 8b KStG. Diese Regelung sollte der Gegenfinanzierung der Senkung des Steuersatzes dienen. Im Rahmen der vorliegenden Arbeit sollen Grundlagen zur Funktionsweise der Wertpapierleihe dargestellt werden. Daran anschließend wird die Besteuerung der Wertpapierleihe nach altem und neuem Recht vorgestellt. Der Begriff "Wertpapierleihe" bezeichnet einen Vorgang, bei dem der Verleiher dem Entleiher Wertpapiere mit der Vereinbarung überträgt, das der Entleiher Wertpapiere gleicher Art und Güte (sog. Gattungsschuld) zu einem bestimmten Zeitpunkt zurückzuliefern hat4. Nach allgemeinem Verständnis wird diese Vereinbarung als Sachdarlehen i.S.d. § 607 I BGB eingeordnet. Demgegenüber ist der Gegenstand einer Leihe (§ 598 BGB) hinsichtlich der Übergabe und der Rückgabe immer ein und derselbe. Außerdem ist die Leihe zwingend unentgeltlich, während für die Überlassung der Wertpapiere im Rahmen eines Sachdarlehens ein ratierlich zu zahlendes Nutzungsentgelt zu entrichten ist. Daher wird der Begriff Wertpapierleihe zumindest als ungenau bezeichnet und der Begriff des Wertpapierdarlehens vorgezogen. Trotz der juristisch ungenauen Terminologie soll der Begriff Wertpapierleihe zugrunde gelegt werden, da er häufig verwendet und sowohl in den Gesetzesentwürfen und -begründungen als auch in den Empfehlungen des Finanzausschusses genannt wird. Bei der Wertpapierleihe werden Wertpapiere von einem Verleiher auf einen Entleiher für eine bestimmte oder unbestimmte Zeit gegen Entrichtung eines Nutzungsentgeltes übereignet (§§ 929ff. BGB)


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Product Details
  • ISBN-13: 9783638935692
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638935698
  • Publisher Date: 22 Apr 2008
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 68 gr


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