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Das Bereicherungsprinzip Im Erbschaft- Und Schenkungsteuerrecht

Das Bereicherungsprinzip Im Erbschaft- Und Schenkungsteuerrecht


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About the Book

Die vorliegende Arbeit beschäftigt sich mit dem Bereicherungsprinzip im Erbschaft- und Schenkungsteuerrecht. Dieses Rechtsgebiet fand -vor allem bedingt durch die vermeint- liche Maßgeblichkeit des Zivilrechts - in der Vergangenheit nur geringfügige wissen- schaftliche Beachtung im Steuerrecht und in der betriebswirtschaftlichen Steuerlehre. Neuere Entwicklungen im Bereich der Gesetzgebung und der Rechtsprechung zeigen je- doch, daß eine wissenschaftliche Auseinandersetzung mit dem Steuergegenstand der Erbschaft- und Schenkungsteuer erforderlich ist; die bislang vorherrschende Auffassung, daß durch die Bezugnahme auf zivilrechtliche Maßstäbe die steuerlichen Probleme weit- gehend geklärt sind, erweist sich als überholt. Die vorliegende Arbeit stellt deshalb ei- nen Versuch dar, in Abkehr von der bislang vertretenen herrschenden Meinung zu einer eigenständigen steuerlichen Auslegung der Vorschriften des ErbStG zu gelangen. Der Verfasser ist sich dessen bewußt, daß eine abschließende Klärung aller Probleme in die- sem Rahmen nicht möglich war. Manche Thesen haben deshalb sicherlich nur vorläufi- gen Charakter und bedürfen einer weitergehenden vertieften Erörterung. Dennoch bleibt zu hoffen, daß die Ausführungen zumindest einen Anstoß für eine weitergehende Diskussion darstellen können. Die Arbeit wurde im Wintersemester 1994/95 der Betriebswirtschaftlichen Fakultät der Ludwig-Maximilians-Universität als Dissertation vorgelegt. Mein Dank gilt zunächst meinem akademischen Lehrer, Herrn Prof. Dr. Enno Biergans, der das Thema angeregt und durch seine kritischen Anmerkungen wesentlich zum Gelingen beigetragen hat. Fer- ner danke ich Herrn Prof. Dr. Wolfgang Ballwieser für die Übernahme der Zweitkor- rektur.


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Product Details
  • ISBN-13: 9783824461752
  • Publisher: Deutscher Universitatsverlag
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 210
  • Series Title: German
  • Sub Title: Ansätze Zu Einer Reform Des Steuerrechts
  • Width: 148 mm
  • ISBN-10: 3824461757
  • Publisher Date: 14 Jul 1995
  • Edition: 1995 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Weight: 335 gr


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