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Betriebsaufspaltung

Betriebsaufspaltung


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About the Book

Inhaltsangabe: Problemstellung: Die Betriebsaufspaltung als Unternehmensform ist nicht etwa gesetzlich fixiert, sondern ist von der Judikative entwickelt worden. Historisch betrachtet geht die Geschichte der Betriebsaufspaltung bis in die zwanziger Jahre dieses Jahrhunderts zurück. Ein sächsischer Rechtsanwalt widmete sich Lücken in den Steuergesetzen und "riet dabei auch die Aufteilung des Betriebs als gutes Mittel zur Steuerersparnis an". Der RFH erkannte in den zwanziger Jahren bereits das Problem der rechtsformabhängigen Besteuerunq, welches mit ein Grund ist für die Motivation, eine BASP als Rechtsform einer Unternehmung zu wählen. Aus dieser Zeit stammt auch der Begriff der "Brockhues-Gesellschaften"; Brockhues war ein rheinischer Fabrikant, der seine Gesellschaften in Betriebsaufspaltunqen umwandelte. In einem Urteil des RFH vom 01.07.1942 wurde die Gewerbesteuerpflicht des Besitzunternehmens damit begründet, daß sie sich über die Betriebsgesellschaft am wirtschaftlichen Verkehr beteilige. Damit wurde § 2 GewStG als die Besitzgesellschaft gemäß § 2 (1), S. 2 GewStG als gewerbesteuerpflichtig charakterisiert. Im letzten Jahrzehnt gab es einige wichtige Urteile des BFH zur BASP. Es ist im nachhinein auch zu erkennen, daß es in der Frage, unter welchen Voraussetzungen eine BASP vorliegt, deutliche Differenzen zwischen den einzelnen Senaten gab. Der achte Senat des BFH legte stets strengere Anforderungen an die Tatbestandsvoraussetzungen einer BASP als andere Senate; insbesondere der vierte Senat folgte hier nicht den Forderungen des achten Senats. Neben den Differenzen der Senate des BFH wird noch eine andere Tendenz erkennbar. Während nämlich zunächst in der Rechtsprechung die Betonung auf der wirtschaftlichen Einheit von Besitz- und Betriebsgesellschaften lag, wurde später zunehmend auf die rechtliche und formalen Selbständigkeit abgestellt; eine wirtschaftliche Verbundenheit sei aber durch den einheitlichen geschäftlichen Betätigungswillen zu begründen d


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Product Details
  • ISBN-13: 9783838613444
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 168 gr
  • ISBN-10: 3838613449
  • Publisher Date: 31 Mar 1999
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Ihre Voraussetzungen und ihre ertragssteuerlichen und umsatzsteuerlichen Probleme
  • Width: 148 mm


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