Ertragsteuerliche Subjektfahigkeit Von Vermogensmassen Und Zweckvermogen
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Ertragsteuerliche Subjektfahigkeit Von Vermogensmassen Und Zweckvermogen

Ertragsteuerliche Subjektfahigkeit Von Vermogensmassen Und Zweckvermogen


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About the Book

Die Arbeit untersucht unter welchen Umstanden sich eine Vermogensmasse zu einem Steuersubjekt verdichtet. Die Ausarbeitung des Begriffsinhalts erfolgt anhand der - durch die Arbeit belegten - Pramisse, dass die steuersubjektfahige Vermogensmasse ein Typusbegriff ist. Uber eine Typenreihe werden die Merkmale einer steuersubjektfahigen Vermogensmasse ermittelt, deren inhaltliche Reichweite untersucht und in eine handhabbare Formel destilliert. Die Formel beruht auf einer Modifikation des 39 Abs. 2 Nr. 1 AO und pflegt sich so konsistent in die erprobte Zurechnungsdogmatik wirtschaftlicher Leistungsfahigkeit ein. Im Anschluss wird die Formel an inlandischen Rechtskonstruktionen und dem englischen Private Express Trust verprobt.


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Product Details
  • ISBN-13: 9783756005161
  • Publisher: Nomos Verlagsgesellschaft
  • Publisher Imprint: Nomos Verlagsgesellschaft
  • Language: German
  • Returnable: N
  • ISBN-10: 375600516X
  • Publisher Date: 23 Dec 2022
  • Binding: Paperback
  • No of Pages: 341
  • Weight: 6976 gr


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Ertragsteuerliche Subjektfahigkeit Von Vermogensmassen Und Zweckvermogen
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Ertragsteuerliche Subjektfahigkeit Von Vermogensmassen Und Zweckvermogen
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