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Zu Auslegungsfragen der Zinsschranke unter Berücksichtigung des BMF-Anwendungsschreibens vom 4.7.2008

Zu Auslegungsfragen der Zinsschranke unter Berücksichtigung des BMF-Anwendungsschreibens vom 4.7.2008

          
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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, Note: 1,0, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg (Institut für Öffentliches Recht und Steuerrecht), Sprache: Deutsch, Abstract: Gang der Untersuchung: Nach einem ersten Entwurf vom 20.2.2008 hat das BMF den Anwendungserlass, datiert auf den 4.7.2008, zu Zinsschranke und Gesellschafterfremdfinanzierung am 11.7.2008 veröffentlicht. Dem BMF-Anwendungsschreiben gelingt es, in einigen Sachverhalten Klarheit zu schaffen und erforderliche verfahrensrechtliche Bestimmungen zu verordnen. Gleichermaßen eröffnet es aber neue, zum Teil höchst strittige Problembereiche. Diese Arbeit setzt sich mit Auslegungsfragen der Zinsschrankenregelung nach dem Unternehmensteuerreformgesetz 2008 unter Einbezug des BMF-Anwendungsschreibens, auseinander. Hierzu wird zunächst die allgemeine Wirkungsweise der Zinsschranke aufgezeigt und deren Grund und rechtliche Bedeutung erläutert. Untersucht werden dann explizit der vom Gesetzgeber neu geschaffene Betriebs- und anschließend der Zinsbegriff. Hierzu werden jeweils einzelne praktische Problembereiche vorgestellt und Aussagen getroffen, ob und in welcher Weise die Zinsschranke wirkt. Sodann werden die Ausnahmetatbestände: Freigrenze, fehlende Konzernzugehörigkeit und Eigenkapitalquotenvergleich dargestellt, Problembereiche der Auslegung erörtert und Lösungsvorschläge gegeben. In einem weiteren Abschnitt werden die besonderen Regelungen aufgezeigt, die bei Kapitalgesellschaften und nachgeordneten Mitunternehmerschaften anzuwenden sind. Der letzte Abschnitt befasst sich mit den verfahrensrechtlichen Regelungen des neuen Zinsvortrags sowie mit dessen Untergangsmöglichkeiten. In dieser Weise folgt die Arbeit einer lineareren Form, sodass die einzelnen Bereiche der Zinsschranke in ihrer Systematik jeweils erfasst und innerhalb dieser konkrete Streitfragen untersucht werden. Infolgedessen entstehen ein Gesamtbild von der Anwendung und Wirkung der Zinsschranke


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Product Details
  • ISBN-13: 9783640307128
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 131 gr
  • ISBN-10: 3640307127
  • Publisher Date: 21 Apr 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm


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Zu Auslegungsfragen der Zinsschranke unter Berücksichtigung des BMF-Anwendungsschreibens vom 4.7.2008
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Zu Auslegungsfragen der Zinsschranke unter Berücksichtigung des BMF-Anwendungsschreibens vom 4.7.2008
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