Umsatzsteuer Bei Erbfall Und Erbauseinandersetzung - Bookswagon
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Umsatzsteuer Bei Erbfall Und Erbauseinandersetzung

Umsatzsteuer Bei Erbfall Und Erbauseinandersetzung


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About the Book

Die Arbeit befasst sich mit der umsatzsteuerlichen Behandlung des Erbfalls und der Erbauseinandersetzung. Eine gesetzliche Vorschrift, die dieses Problem ausdrucklich normiert, existiert im Umsatzsteuergesetz nicht. Von zentraler Bedeutung ist die Beurteilung der Frage, ob der Erblasser eine Leistung erbringt und so einen steuerbaren Leistungsaustausch vornimmt bzw. eine steuerbare unentgeltliche Wertabgabe tatigt. Auf der Ebene des Erben bzw. der Erbengemeinschaft stellt sich die Frage, ob der Erbe die Unternehmereigenschaft des Erblassers im Wege der Gesamtrechtsnachfolge ubernimmt. Der Verfasser untersucht, ob und wie unter Berucksichtigung des Systems der Umsatzsteuer eine systemgerechte Losung gefunden werden kann. Der Schwerpunkt der Darstellung liegt hierbei auf der Prufung der umfassenden Rechtsnachfolge des Erben bzw. der Erbengemeinschaft in die Unternehmerstellung des Erblassers. In diesem Rahmen wird zugleich untersucht, ob das Umsatzsteuerrecht generell einer Rechtsfortbildung zu Lasten des Steuerpflichtigen im Wege der Analogie zuganglich ist. Der Verfasser kommt zu dem Ergebnis, dass die Entscheidung uber die Unternehmereigenschaft ausschliesslich dem Gesetzgeber vorbehalten ist.


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Product Details
  • ISBN-13: 9783832503864
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 145 mm
  • ISBN-10: 3832503862
  • Publisher Date: 30 Oct 2003
  • Height: 210 mm
  • No of Pages: 280
  • Series Title: German
  • Weight: 750 gr


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