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teilentgeltliche Übertragung eines Wirtschaftsguts gem. § 6 Abs. 5 S. 3 EStG

teilentgeltliche Übertragung eines Wirtschaftsguts gem. § 6 Abs. 5 S. 3 EStG


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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich Jura - Steuerrecht, Note: 15, Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg; ehem. Fachhochschule Ludwigsburg, Sprache: Deutsch, Abstract: Die Bachelorarbeit beschäftigt sich mit der Problematik der Bewertung teilentgeltlicher Übertragungen eines Einzelwirtschaftsguts im Rahmen des § 6 Abs. 5 S. 3 EStG. Während die Finanzverwaltung die Auffassung vertritt, dass der BW nach dem Verhältnis des Entgelts zum Verkehrswert aufzuteilen ist, schlägt der IV. Senat des BFH in seinen Urteilen zur teilentgeltlichen Übertragung im Rahmen des § 6 Abs. 5 S. 3 EStG einen anderen Weg ein. Er ist der Ansicht, der BW sei vorrangig dem entgeltlichen Teil des Rechtsgeschäfts zuzuordnen, was den Grundsätzen der bei der Übertragung einer Sachgesamtheit angewandten Einheitstheorie entspricht. Mit seinen Urteilen weicht der IV. Senat nicht nur von der Rechtsauffassung der Finanzverwaltung, sondern auch von der Rechtsprechung des VIII. Senats ab, der bei einem vollentgeltlichen Mischentgelt die Aufteilung des BW im Sinne der Auffassung der Finanzverwaltung vorgenommen hatte. Der erste Teil dieser Arbeit widmet sich der Darstellung der verschiedenen Lösungsansätze, die zur steuerlichen Behandlung teilentgeltlicher Übertragungen von Einzelwirtschaftsgütern im Rahmen des § 6 Abs. 5 S. 3 EStG vertreten werden. Dabei werden diese hinsichtlich den Auswirkungen beim Übertragenden anhand von Beispielen analysiert. Im zweiten Teil der Arbeit erfolgt eine Darstellung und kritische Untersuchung der genannten BFH-Rechtsprechung. Zuerst wird in Bezug auf das Urteil des VIII. Senats geprüft, ob es eine stichhaltige Rechtfertigung für die Rechtsauffassung der Finanzverwaltung darstellt. Im nächsten Schritt werden die korrespondierenden Urteile des IV. Senats betrachtet und bezüglich ihrer Reichweite sowie der vom IV. Senat angestellten Überlegungen untersucht. Ebenfalls wird erforscht, welche Theorie der IV. Senat konkret vertritt. Der drit


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Product Details
  • ISBN-13: 9783668728790
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 66
  • Spine Width: 4 mm
  • Weight: 150 gr
  • ISBN-10: 3668728798
  • Publisher Date: 11 Jun 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Analyse der Rechtslage
  • Width: 148 mm


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teilentgeltliche Übertragung eines Wirtschaftsguts gem. § 6 Abs. 5 S. 3 EStG
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teilentgeltliche Übertragung eines Wirtschaftsguts gem. § 6 Abs. 5 S. 3 EStG
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