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Zur Geschäftsführerhaftung und Anfechtbarkeit von Lohnsteuerzahlungen in der Insolvenz

Zur Geschäftsführerhaftung und Anfechtbarkeit von Lohnsteuerzahlungen in der Insolvenz

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich Jura - Sonstiges, Note: 1,7, Hochschule Schmalkalden, ehem. Fachhochschule Schmalkalden (Fachbereich Wirtschaftsrecht), Veranstaltung: Seminar im Schwerpunkt Sanierungs- und Insolvenzmanagement, Sprache: Deutsch, Abstract: Nur wenige Akte braucht es um eine GmbH rechtskräftig zu gründen. So geschieht es in Deutschland unzählige Male in jedem Jahr. Zu diesem Zeitpunkt der Gründung und der guten Geschäftsaussichten und Ideen denkt natürlich keiner an eventuelle negative Auswirkungen bzw. an Zahlungsschwierigkeiten oder gar eine Insolvenz und der damit verbundenen umfangreichen Haftungstatbeständen für den oder die Geschäftsführer. Jedoch müssen allein in jedem Jahr rund 25.000 GmbH Insolvenz anmelden und verwirklichen somit in den meisten Fällen Haftungstatbestände. Es wird auf einmal klar, dass selbst eine Gesellschaft mit "beschränkter" Haftung durchaus für den Gesellschafter persönliche Unannehmlichkeiten und strafrechtliche Konsequenzen mit sich bringen kann. Diese Arbeit wird sich mit dem Thema der Haftung für Lohnsteuerzahlungen und die Auswirkung deren Anfechtung in der Insolvenz beschäftigen und versuchen Lösungsansätze aufzuzeigen. Die Problematik hat auch schon eine Vielzahl unterschiedlicher Gerichte beschäftigt und somit auch zu verschiedensten Rechtsprechungen geführt. Zurzeit liegt jedoch keine eindeutige höchstrichterliche Entscheidung vor und ein erneuter Fall zur Revision und (ersehnten) Entscheidung, beim BFH. Auf die unterschiedliche Rechtsprechung der Senate der beiden obersten Bundesgerichtshöfe in Darstellung der Fallkonstellationen wird diese Arbeit eingehen und eventuell absehbare Entscheidungen erläutern. Auch eine kritische Auseinandersetzung mit den oft nicht ganz nachvollziehbaren Entscheidungsgründen wird folgen. Als gesetzliche Grundlage für die Haftung des Geschäftsführers einer GmbH gilt der § 69 AO i. V. m. § 34 AO. Demnach haftet der Geschäftsführer als gesetzlicher Vertreter der Gese


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Product Details
  • ISBN-13: 9783638928960
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638928969
  • Publisher Date: 08 Apr 2008
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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