Minder- Und Mehrabfuehrungen Nach § 14 Abs. 4, § 27 Abs. 6 Kstg
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Minder- Und Mehrabfuehrungen Nach § 14 Abs. 4, § 27 Abs. 6 Kstg

Minder- Und Mehrabfuehrungen Nach § 14 Abs. 4, § 27 Abs. 6 Kstg


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About the Book

Die steuerliche Behandlung von Minder- und Mehrabführungen, die ihre Ursache in organschaftlicher Zeit haben, war über Jahrzehnte lediglich in Verwaltungsanweisungen geregelt. Nach dieser Regelung hatte ein Organträger in Folge einer organschaftlichen Minder- oder Mehrabführung einen aktiven oder passiven Ausgleichsposten zu bilden und bei Veräußerung der Organbeteiligung einkommenswirksam aufzulösen (Ausgleichspostenlösung). Als Reaktion auf eine Entscheidung des Bundesfinanzhofs zur steuerlichen Behandlung passiver Ausgleichsposten sah sich der Gesetzgeber zu einer gesetzlichen Regelung gezwungen. Die Fachebenen des Bundes und der Länder schlugen vor, im Rahmen einer gesetzlichen Regelung auf die «problembehaftete» Bildung von Ausgleichsposten zu verzichten. Statt einer gesetzlichen Regelung der Ausgleichspostenlösung sollte eine Einlagelösung umgesetzt werden. Der Gesetzgeber folgte diesem Vorschlag nicht und «vergesetzlichte» die Ausgleichspostenlösung im Rahmen des JStG 2008 in Form von § 14 Abs. 4 KStG. In der Arbeit wird untersucht, ob sich § 14 Abs. 4, § 27 Abs. 6 KStG in das bestehende Recht der körperschaftsteuerlichen Organschaft einfügen. Voraussetzungen, Rechtsfolgen und Zweifelsfragen der Ausgleichspostenlösung werden dargestellt. Weiterhin wird der Frage nachgegangen, ob eine Einlagelösung eine steuersystematisch überzeugendere Lösung wäre und zu einem vereinfachten Organschaftsrecht führen würde. Dabei werden Ausgleichsposten- und Einlagelösung auf der Grundlage von Zweifelsfällen gegenübergestellt.
About the Author: Arne von Freeden, geboren 1971 in Brake/Unterweser; Bankausbildung, danach Studium der Rechtswissenschaft an der Universität Frankfurt am Main 1994-1998; anschließend juristischer Vorbereitungsdienst 1999-2001; Graduiertenstudium an der New York University School of Law, Master of Laws in International Taxation 2002; Promotion an der Universität Düsseldorf Anfang 2011; seit 2003 tätig als Rechtsanwalt und Steuerberater im Bereich des Unternehmenssteuerrechts bei einer auf das Steuerrecht spezialisierten Kanzlei.


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Product Details
  • ISBN-13: 9783631615676
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 242
  • Series Title: Finanz- Und Steuerrecht in Deutschland Und Europa
  • Sub Title: Ausgleichspostenloesung Und Einlageloesung
  • Width: 148 mm
  • ISBN-10: 3631615671
  • Publisher Date: 05 Aug 2011
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4245 gr


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Minder- Und Mehrabfuehrungen Nach § 14 Abs. 4, § 27 Abs. 6 Kstg
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