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Die Steuerumgehung I. S. D.  42 Ao

Die Steuerumgehung I. S. D. 42 Ao


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About the Book

Die Studie analysiert die allgemeine Vorschrift zur Bekämpfung der Steuerumgehung laut § 42 AO. Diese Generalklausel der Missbrauchsabwehr ist in die Methoden der Rechtsanwendung im Steuerrecht einzuordnen und leitet daraus Erkenntnisse zur Auslegung und Bedeutung der Vorschrift ab. Sodann wird in einem zweiten Schritt untersucht, wie sich diese Grundlegung auf die Beurteilung typischer Umgehungsgestaltungen im Grenzbereich von gewerblichen Einkünften und solchen aus privater Vermögensverwaltung bewährt und inwieweit sich Abweichungen zur derzeitigen Rechtspraxis in den jeweiligen Konstellationen ergeben. Die Studie überprüft die Grundlagen der Umgehungsdogmatik im Steuerrecht und gelangt zu einer systematischen und in sich schlüssigen Anwendung des § 42 AO auf einem praktisch bedeutsamen Gebiet des Steuerrechts.
About the Author: Chen Chiu studierte Finanz-Rechtswissenschaft an der Chung Yuan Christian Universität in Chung-Li (Taiwan) sowie Rechtswissenschaft an der Universität Taiwan in Taipeh (Taiwan). Zuletzt war sie als Rechtsanwältin bei einer Kanzlei in Taipeh tätig.


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Product Details
  • ISBN-13: 9783631657812
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 208 mm
  • No of Pages: 218
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Eine Untersuchung Im Grenzbereich Von Gewerbebetrieb Und Privater Vermoegensverwaltung
  • Width: 147 mm
  • ISBN-10: 3631657811
  • Publisher Date: 28 Oct 2014
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Weight: 381 gr


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Die Steuerumgehung I. S. D.  42 Ao
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