full screen
Home > Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung
Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung

Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung


     0     
5
4
3
2
1



International Edition


About the Book

Inhaltsangabe: Einleitung: Das deutsche Steuerrecht ist umfangreich und vielfältig, einer von vielen bisher immer noch nicht gesetzlich geregelten Sachverhalten ist die Abgrenzung der privaten Vermögensverwaltung von der gewerblichen Betätigung. Die vorliegende Arbeit zeigt die Ansichten von Bundesfinanzhof, der Finanzverwaltung und die Literaturmeinung auf. Das zentrale Problem dieser Arbeit ist der gewerbliche Grundstückshandel, ein interessanter und recht unübersichtlicher Problembereich des deutschen Einkommensteuerrechts. Da die steuerlichen Auswirkungen der verschiedenen Einstufungsmöglichkeiten von steuerfrei bis in vollem Umfang steuerpflichtig reichen, ist eine genaue Einteilung des jeweiligen Sachverhaltes besonders wichtig. In dieser Einstufung hilft die vorliegende Arbeit durch Auflistung aller möglichen Fälle und Auswirkungen auf. Neben dem Grundstückshandel wird auch das Problem des banktypischen Wertpapierhandels angesprochen. Inhaltsverzeichnis: Inhaltsverzeichnis: AbkürzungsverzeichnisIII 1.Einleitung1 2.Tatbestandsmerkmale von Gewerbebetrieb und Vermögensverwaltung3 2.1Problem des Einkünftedualismus3 2.2Begriff des Gewerbebetriebes5 2.2.1Selbständigkeit7 2.2.2Nachhaltigkeit7 2.2.3Gewinnerzielungsabsicht8 2.2.4Beteiligung am allgemeinen wirtschaftlichen Verkehr9 2.3Begriff der Vermögensverwaltung10 3.Banktypischer Handel mit Wertpapieren12 3.1Abgrenzungsprobleme zwischen Vermögensverwaltung und Wertpapierhandel12 3.2Indizien für die Vermutung eines gewerblichen Wertpapierhandels13 3.2.1Umfang und Häufigkeit der Wertpapiergeschäfte13 3.2.2Sichtbares Hervortreten an die Öffentlichkeit15 3.2.3Finanzierung der Wertpapiergeschäfte17 3.2.4Beteiligung mit dem Hintergrund der Einflußnahme auf die Geschäftsleitung18 3.2.5Ausnutzung von Branchenkenntnissen18 3.3Verkehrsauffassung des BFH20 3.4Zwischenergebnis21 4.Gewerblicher Grundstückshandel23 4.1Abgrenzungsprobleme zwischen Vermögensverwaltung und Grundstückshandel23 4.2Dauer de


Best Sellers



Product Details
  • ISBN-13: 9783838656441
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 383865644X
  • Publisher Date: 21 Jul 2002
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 145 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung
Diplom.de -
Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Abgrenzung gewerblicher Tätigkeit gegenüber privater Vermögensverwaltung

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Booksbay (the "CRR Service").


    By submitting any content to Booksbay, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Booksbay (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Booksbay a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Booksbay may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Booksbay's sole discretion. Booksbay reserves the right to change, condense, withhold publication, remove or delete any content on Booksbay's website that Booksbay deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Booksbay does not guarantee that you will have any recourse through Booksbay to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Booksbay reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Booksbay, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Booksbay, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!