Sachbezuege Im Lohnsteuerrecht by Bert Kimpel - Bookswagon
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Sachbezuege Im Lohnsteuerrecht

Sachbezuege Im Lohnsteuerrecht


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About the Book

Die steuerrechtliche Erfassung von geldwerten Vorteilen wirft zahlreiche Fragen auf. Die Häufigkeit, mit der die Rechtsprechung immer wieder zu Antworten aufgefordert wird, belegt die praktische Bedeutung dieser Fragestellungen. Die Arbeit ordnet die behandelten Fallgruppen systematisch vor dem Hintergrund des Tatbestandsaufbaus und stellt so einen Zusammenhang her zwischen dogmatischen Fragen und konkreten Fallgruppen. Entsprechendes gilt für Begrifflichkeiten und Schlagworte, die in Rechtsprechung und Schrifttum geschaffen wurden, um Sachverhaltsphänomenen gerecht zu werden. Ziel der Arbeit ist, die hinter einzelnen Fallgruppen und Begriffen stehenden grundsätzlichen Fragen aufzuzeigen und mögliche Auslegungen zu entwickeln. Beispielsweise beschäftigt sich die Untersuchung mit der Frage, unter welchen Voraussetzungen überhaupt von einer Bereicherung des Arbeitnehmers auszugehen ist und unter welchen Voraussetzungen betriebliche Absichten des Arbeitgebers den Veranlassungszusammenhang zwischen Bereicherung und Arbeitsleistung ausschließen. Die Arbeit geht dabei auch auf die Fallgruppe der gemischt veranlassten Zuwendungen ein.
About the Author: Der Autor: Bert Kimpel, Studium der Rechtswissenschaften an der Universität zu Köln 1994-1998; Erstes juristisches Staatsexamen 1998; Wissenschaftliche Hilfskraft an der Universität zu Köln 1998-2002; Zweites juristisches Staatsexamen 2002; seit 2003 Rechtsanwalt.


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Product Details
  • ISBN-13: 9783631580943
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 246
  • Series Title: Europaeische Hochschulschriften Recht
  • Weight: 381 gr
  • ISBN-10: 3631580940
  • Publisher Date: 12 Feb 2009
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Sachbezuege Im Lohnsteuerrecht
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Sachbezuege Im Lohnsteuerrecht
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