Cum-Ex-Geschäfte. Sind sie Steuerhinterziehung gemäß § 370 AO?
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Cum-Ex-Geschäfte. Sind sie Steuerhinterziehung gemäß § 370 AO?

Cum-Ex-Geschäfte. Sind sie Steuerhinterziehung gemäß § 370 AO?


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Sprache: Deutsch, Abstract: Die vorliegende Arbeit versucht neben der Darstellung der Grundlagen der steuervermeidenden Modelle auch die Verbindung zum Verfassungsrecht herzustellen. Zunächst wird im ersten Teil ein grundlegender Überblick über die Definition der Cum-Ex-Geschäfte und deren Voraussetzungen im System der Kapitalertragsteuer dargestellt. Außerdem erfolgt gleichzeitig eine Differenzierung der Begriffe der Steuervermeidung bis hin zur Steuerumgehung und der strafbaren Steuerhinterziehung. Die Rechtswissenschaft beschäftigt sich schon seit vielen Jahrzehnten ausgiebig mit der Definitionsabgrenzung. Nach der terminologischen Klärung vollzieht der dritte Teil der Arbeit die Auseinandersetzung mit dem deutschen Verfassungsrecht und die Maßnahmen der Legislative in Bezug auf die Anforderungen an Gesetze. Zudem wird der Versuch unternommen abzubilden, inwelchem Umfang die Maßnahmen zur Verhinderung anderer strafrelevanter Modelle möglich sind und welche durch die Grenzen des Verfassungsrechts limitiert sind. Im Fokus der Ausführungen stehen die Verfassungsprinzipien der Besteuerung sowie die Vermeidung der Etablierung ähnlicher Modelle im Aktienhandel, die an die Cum-Ex-Variante anknüpfen. Abschließend folgen fünf Optionen, welche der Reform der Kapitalertragsteuer dienen können. Ein Fazit auf die dargestellten Thematiken beschließen die Konkretisierungen potenzieller Neuregelungen der Gesetzgebung. Die Darstellung kann hier keinerlei Anspruch auf Vollständigkeit der umfassenden Systematik erheben, sondern beschränkt sich auf die wichtigsten Vertiefungen.


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Product Details
  • ISBN-13: 9783346580429
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346580423
  • Publisher Date: 14 Jan 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 154 gr


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Cum-Ex-Geschäfte. Sind sie Steuerhinterziehung gemäß § 370 AO?
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