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Differenzbesteuerung bei Gebrauchtwaren nach § 25a UStG. Wann ist sie sinnvoll?

Differenzbesteuerung bei Gebrauchtwaren nach § 25a UStG. Wann ist sie sinnvoll?


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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Ostbayerische Technische Hochschule Regensburg, Sprache: Deutsch, Abstract: Bei dieser Arbeit handelt es sich um eine quantitative Bewertung anhand einschlägiger Literatur. Wann ist es unter Berücksichtigung der aktuellen Gesetzeslage sinnvoll, sich für die Differenzbesteuerung bei Gebrauchtwaren nach § 25a UStG zu entscheiden? Diese Forschungsfrage soll beantwortet werden. Dabei wird die Arbeit in die drei Kategorien Bevorzugung der Differenzbesteuerung, Verzicht der Differenzbesteuerung und Abhängigkeit von künftiger Gesetzeslage unterteilt. Erst vor kurzem wurde Gunnar Skerhut zum Präsidenten des Finanzgerichts Thüringen ernannt, der zurzeit ca. 800 laufende Verfahren zu bearbeiten hat. In einem Interview wurde verraten, dass am Finanzgericht auch wegen eines geringen Streitwerts von wenigen Euro geklagt wird und der höchste Streitwert bei ungefähr 30 Millionen Euro liegt. Der Präsident sprach davon, dass die elektronische Gerichtsakte spätestens bis zum 1. Januar 2026 in allen Gerichtszweigen eingeführt wird und das Bundesland Thüringen die Digitalisierung früher als geplant einführen möchte. In dem Interview wird über Fälle verschiedenster Arten berichtet, z. B. Streit mit der Familienkasse wegen Kindergeld oder Klagen von einfachen Bürgern die nicht alle Werbungskosten angerechnet bekommen. Der BFH (Das oberste Steuergericht in München) der zurzeit sein 100- jähriges Jubiläum feiert, kann die Entscheidungen des Finanzgerichts in einem Revisionsverfahren nochmals in rechtlicher Hinsicht prüfen. Das kommt jedoch selten zum Tragen. In nur fünf von hundert Fällen wird abschließend zugunsten des BFH entschieden. Seit knapp 23 Jahren, genauer gesagt seit dem 1. Januar 1995, wird die Differenzbesteuerung nicht nur für Gebrauchtfahrzeuge berücksichtigt, sondern auf gewerbsmäßiges Handeln eines Wiederverkäufers von beweglichen und körperlichen Gegenstände ausgewe


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Product Details
  • ISBN-13: 9783346096135
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 96
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346096130
  • Publisher Date: 17 Dec 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 186 gr


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Differenzbesteuerung bei Gebrauchtwaren nach § 25a UStG. Wann ist sie sinnvoll?
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Differenzbesteuerung bei Gebrauchtwaren nach § 25a UStG. Wann ist sie sinnvoll?
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